The input is a special VAT invoice, and the output is an ordinary VAT invoice, so the input tax cannot be deducted.
The difference between special VAT invoice and ordinary invoice is as follows:
1, for different users, special VAT tickets can only be used by general VAT taxpayers except accommodation and authentication; Ordinary VAT tickets can be used by ordinary taxpayers or collected by small-scale taxpayers.
2. With different functions, special VAT tickets can be deducted by ordinary taxpayers; Except for agricultural products produced and sold by agricultural producers, ordinary VAT invoices shall not be deducted.
3. For duty-free goods, personal consumption, alcohol, tobacco, catering and entertainment activities, special VAT tickets cannot be issued according to different issuing objects; You can open an ordinary value-added tax bill;
4. The ingredients are different. The general VAT invoice consists of the basic invoice or the invoice attached to the basic invoice. The basic couplet is two couplet, invoice couplet and bookkeeping couplet. Special invoices for value-added tax are composed of basic copies or a copy attached to the basic copy, and the basic copy is triple.
Input tax refers to the value-added tax paid or undertaken by taxpayers to purchase goods or taxable services. The purchase of goods or taxable services includes the purchase of goods (including imports) or taxable services, barter for goods, debt-paying goods, investment in transferring goods, donation of transferring goods and freight paid in the process of buying and selling goods. When determining the input tax deduction, it must be strictly examined in accordance with the provisions of the tax law.
The tax or taxable tax payable when selling goods is the output tax. Input tax and output tax refer to input tax and output tax of value-added tax. Output tax is the value-added tax charged by general taxpayers to buyers when they sell goods. General taxpayers charge two parts of money for selling goods, one part is the price excluding tax and the other part is the output tax.
Article 4 of the Provisions on the Use of Special VAT Invoices consists of basic invoices or basic invoices plus other invoices. Basic linkage and triple linkage: invoice linkage, deduction linkage and bookkeeping linkage. A copy of the invoice as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax; Deduction form, as the certificate submitted by the buyer to the competent tax authorities for certification and kept for future reference; The accounting voucher is used as the accounting voucher for the seller to calculate the sales income and VAT output tax.
Other common purposes are determined by ordinary taxpayers.