1, when deducting, the special VAT invoice can be deducted, but the ordinary VAT invoice cannot be deducted.
2. When issuing an invoice, the special VAT invoice needs the detailed information of the buyer, but the ordinary VAT invoice does not.
3. When in use, the special VAT invoice has no time limit, and the service period of the ordinary VAT invoice is 2 months.
The function of invoice is as follows:
1, invoice has the characteristics of legality, authenticity, unity and timeliness, and is one of the most basic accounting original vouchers;
2. Invoice is the carrier of recording economic activities and an important tool of financial management;
3. Invoice is an important basis for tax authorities to control tax sources and collect taxes;
4. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property security.
Legal basis: Article 3 of the Measures for the Administration of Invoices of the People's Republic of China.
The basic links of invoices include stub links, invoice links and bookkeeping links. The stub shall be kept by the payee or the drawer for future reference; The invoice is combined by the payer or the drawee as the original payment voucher; Bookkeeping is made by the payee or the drawer as the original voucher for bookkeeping.
The tax authorities at or above the provincial level may, according to the management of invoices and the needs of taxpayers' business operations, increase or decrease other invoices, and determine their uses.
Article 19
Units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign business operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 20
All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.
Article 35
When the tax authorities need to check the filling of the invoice stub and the invoice stub in the invoice inspection, they can issue a check card for the filling of the invoice to the unit that holds the invoice or the invoice stub, and the relevant unit shall truthfully fill it out and report it back on schedule.