The basic serial number of the special VAT invoice is in triplicate, as follows:

1, the first copy is the bookkeeping copy, the invoice copy of the seller, and the original voucher for the seller to sell the goods;

2. The second copy is the deduction copy (used by the buyer for tax deduction);

3. The third copy is the invoice copy (used by the buyer for bookkeeping).

The difference between special VAT invoice and ordinary invoice is as follows:

1, the printing requirements of invoices are different. Special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council. Other invoices are printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council;

2. The entities used in the invoice are different. Generally, special VAT invoices can only be purchased and used by general VAT taxpayers. If a small-scale taxpayer needs to use it, it shall be issued by the local tax authorities after approval by the tax authorities. Ordinary invoices can be purchased and used by all kinds of taxpayers engaged in business activities and handling tax registration, and taxpayers who have not handled tax registration can also apply to the tax authorities for purchasing and using ordinary invoices;

3. The contents of the invoice are different. The special VAT invoice not only includes the name of the buyer, the seller, the goods or services, the quantity and measurement unit of the goods or services, the unit price and the combined price, the billing unit, the payee and the billing date, but also includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate and the VAT payable.

legal ground

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Twenty-second invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.

No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.