The difference between a special ticket and a general ticket is easy to understand

[Legal Analysis].: The difference between a general VAT ticket and a special ticket is:

1. The use of different subjects, VAT special tickets are generally collected and used by taxpayers, while general receipts are generally used by taxpayers who have gone through tax registration when engaging in business.

2. Value-added is a special invoice that can be used for deduction, but ordinary invoices cannot.

3. The time limit for use, the use time of ordinary VAT invoice is two months, while there is no limit for special invoices.

[Legal basis].Article 21 of the Provisional Regulations of the People's Republic of China on Value Added Tax.

In the event of taxable sales, a taxpayer shall issue a special VAT invoice to the buyer who requests a special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice. In any of the following circumstances, a special VAT invoice shall not be issued: (1) The purchaser of the taxable sales is an individual consumer; (2) The tax exemption provisions apply to taxable sales.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

1. The mode of action is different

Special ticket: It is not only a business certificate, but also a legal voucher for calculating tax refunds, and the buyer can deduct the sales tax amount according to the tax amount on the invoice, while the general ticket is not.

General invoices: VAT input cannot be deducted, which is the difference in the role of the two is the essential feature.

2. The scope of the industry is different

Special invoice: the scope of issuance should be smaller, not all businesses can issue special VAT invoices, there are some special business behaviors, it is not allowed to issue special VAT invoices, such as ——

1) Retail sales of tobacco, alcohol, food, clothing, shoes and hats, cosmetics and other consumer goods cannot be issued VAT invoices.

2) For the sale of tax-exempt goods or services, no special VAT invoice can be issued.

3) Exported goods, or taxable services sold abroad, then no special VAT invoice can be issued.

4) If the buyer purchases the goods for collective welfare or personal consumption, according to the provisions of VAT, the purchased goods cannot be deducted from the input tax, so the special VAT invoice cannot be issued.

5) For the sale of goods or the provision of labor services to individual consumers or small-scale taxpayers, special VAT invoices cannot be issued.

General invoices: There is no such problem, the scope of general invoices is relatively extensive, and a large part of the business industry is to issue general invoices.

3. The face of the ticket is different

Special ticket: use triplet, invoice copy, deduction copy, accounting copy.

Ordinary: According to the invoice copy, it is divided into two copies and five bills, the basic copy is two, the first copy is the accounting copy, and the seller is used as the accounting voucher; The second copy is the invoice copy, which is used by the purchaser as an accounting voucher. In addition, in order to meet the needs of some taxpayers, an additional copy of three copies, that is, a five-copy ticket, has been added after the basic coupon for enterprises to choose to use.

4. The deduction situation is different

Special ticket: can be deducted for tax purposes.

General invoice: cannot be deducted from input tax.

Specifically, only enterprises that are general taxpayers can use special bills to deduct input tax. Even if small-scale taxpayers receive special tickets, they cannot deduct them, but will make them become stranded tickets. In this way, it will have a certain impact on the enterprises that issue special invoices.

5. The requirements for invoice red flushing are different

If there is a partial return of sales, invoicing, sales discount, etc., and it has already crossed months, the invoice cannot be invalidated directly, and the invoice red flushing operation is required.

Special invoices: The red flushing operation of special invoices is more complicated and requires the approval of the tax authorities or the tax control system.

General invoice: Ordinary invoice red flushing is very simple and does not need to be approved.

The difference between an invoice and a special ticket

The difference between an invoice and a special ticket is as follows:

1) The printing requirements are different, the special VAT invoice is printed by the enterprise designated by the competent tax department, and the general invoice is printed by the designated enterprises of the State Taxation Bureau and the local taxation bureau of the province, autonomous region and municipality directly under the Central Government in accordance with the provisions of the competent department;

2) The main body of use is different, the special VAT invoice can generally only be purchased and used by the general VAT taxpayer, and the small-scale taxpayer who needs to use it can only be issued by the local tax authority after approval by the tax authority; Ordinary invoices can be purchased and used by various taxpayers who are engaged in business activities and have gone through tax registration, and taxpayers who have not gone through tax registration can also apply to the tax authorities for the purchase and use of ordinary invoices;

3) The content of the invoice is different, in addition to the name of the purchasing unit, the sales unit, the name of the goods or services, the quantity and unit of measurement of the goods or services, the unit price and price, the billing unit, the payee, the date of issuance, etc., the special VAT invoice also includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate, the amount of VAT payable, etc.;

4) The number of invoices is different, and there are two types of special VAT invoices: four copies and seven copies; Ordinary invoices have only three copies, the first one is the stub copy, the second one is the invoice copy, and the third one is the accounting copy;

5) The role of the invoice is different, the special VAT invoice is not only a voucher for the receipt and payment of both the buyer and the seller, but also can be used as a voucher for the buyer to deduct VAT; Except for freight, purchase of agricultural and sideline products, and waste materials that are deducted at the statutory tax rate, ordinary invoices will not be used as deductions.

Summary. Special invoices with different functions: VAT special invoices are not only business vouchers, but also statutory vouchers for calculating tax deductions, and the purchaser can deduct sales tax according to the tax amount on the invoice, while ordinary invoices cannot.

General invoices: Except for special provisions of the tax law, ordinary invoices are not allowed to be deducted from VAT inputs, which is also the most essential feature of special invoices that distinguish them from general invoices. Tickets with different faces:

It is a triple, respectively, the bookkeeping copy (used by the seller for bookkeeping), the deduction copy (used by the buyer for deduction) and the invoice copy (used by the buyer for bookkeeping) general bills: it is the basic copy of the two-part type, which is the invoice copy and the accounting copy respectively.

Different special invoices: VAT special invoices are not only business vouchers, but also legal vouchers for calculating tax deductions, and the purchaser can deduct sales tax according to the tax amount on the invoice, while ordinary invoices cannot. General Ticket:

Except for the special provisions of the tax law, ordinary invoices are not allowed to be deducted from value-added tax, which is also the most essential feature of special invoices that distinguish them from ordinary invoices. Special tickets with different faces: they are three-in-one, namely, the bookkeeping copy (used by the seller for bookkeeping), the deduction copy (used by the buyer for deduction) and the invoice copy (used by the purchaser for bookkeeping) general bills

It is the basic copy of the two-part type, which is the invoice copy and the accounting copy.

The scope of special invoices is different: the scope of issuance should be smaller, not all businesses can issue special invoices for increasing the value of tax, there are some special business behaviors, it is not allowed to issue special VAT invoices, such as macro talk - retail tobacco, alcohol and food, clothing, shoes and hats, cosmetics and other consumer goods, sales of duty-free goods or services, export goods, or taxable services sold abroad, also do not cover the front can issue special VAT invoices. General Ticket:

The scope of issuance is the widest, and ordinary VAT invoices can be issued for general business operations.

The differences between special tickets and general tickets are as follows:

The main body of invoice use is different: VAT special invoices can generally only be purchased and used by general VAT taxpayers, small wheel rental cluster scale taxpayers need to use, can only be approved by the tax authorities by the local tax authorities, ordinary invoices can be purchased and used by various taxpayers who are engaged in business activities and have gone through tax registration, and taxpayers who have not gone through tax registration can also apply to the tax authorities to purchase and use ordinary invoices.

The role of invoices is different: the special VAT invoice is not only a voucher for the receipt and payment of both buyers and sellers, but also can be used as a voucher for the buyer to deduct VAT, while ordinary invoices are not deducted except for freight, purchase of agricultural and sideline products, and waste materials according to the statutory tax rate.

The type of invoice

Ordinary invoices: mainly used by business tax taxpayers and small-scale VAT taxpayers, and general VAT taxpayers can also use ordinary invoices if they cannot issue special invoices. Ordinary invoices consist of industry invoices and special invoices.

The former is applicable to a certain industry and business, such as commercial retail uniform invoice, commercial wholesale uniform invoice, industrial enterprise product sales uniform invoice, etc., and the latter is only applicable to a certain business project, such as advertising expense settlement invoice, commercial housing sales invoice, etc.

Special invoices not only have the connotation of ordinary invoices, but also have a more special role than ordinary invoices. It is not only a financial income and expenditure voucher that records the sales amount of goods and the amount of value-added tax, but also a legal proof of the tax liability of the seller and the input tax of the buyer, and is a legal voucher for the purchaser to deduct the tax, which plays a key role in the calculation of value-added tax.

The difference between special tickets and general bills is that the printing requirements of invoices are different, the subjects used in invoices are different, and the content of invoices is different.

1. The printing requirements of invoices are different.

The special VAT invoice shall be printed by the enterprise designated by the competent tax authority; Other invoices, in accordance with the provisions of the competent authorities, shall be printed by the enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of the provinces, autonomous regions and municipalities directly under the Central Government. Invoices shall not be printed without the designation of the tax authorities specified in the preceding paragraph.

2. The subject of the invoice is different.

Generally, special VAT invoices can only be purchased and used by general VAT taxpayers, and small-scale taxpayers who need to use this can only be issued by the local tax authorities after approval by the tax authorities; Ordinary invoices can be purchased and used by various taxpayers who are engaged in business activities and have gone through tax registration, and taxpayers who have not gone through tax registration can also apply to the tax authorities for the purchase and use of ordinary invoices;

3. The content of the invoice is different.

In addition to the contents of ordinary invoices such as the purchasing unit, sales unit, name of goods or services, quantity and unit of measurement of goods or services, unit price and price, billing unit, payee, invoice date, etc., the special VAT invoice also includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate, and the amount of VAT payable.

The role of invoices:

1. Invoice has the characteristics of legality, authenticity, uniformity, timeliness and so on, and is one of the most basic accounting original documents.

2. Invoice is the carrier of recording the content of economic activities and an important tool for financial management.

3. Invoices are an important basis for tax authorities to control tax sources and collect taxes.

4. Invoices are an important means for the state to supervise economic activities, maintain economic order, and protect the security of national property.

1. The printing requirements are different: the special ticket is printed by the designated enterprise of the national tax authority, while the general ticket is printed by the designated enterprise of the national taxation or local tax bureau of the province, autonomous region and municipality directly under the central government. 2. The main body of use is different:

Special tickets can generally only be purchased and used by general VAT taxpayers. The general bill can be purchased and used by various taxpayers who have business activities and have gone through tax registration. 3. The content of the invoice is different

Both the buyer and seller of the special ticket must accurately fill in the enterprise name, taxpayer identification number, address**, bank account opening and. The general ticket is for the seller to fill in the name, tax number, address**, and the buyer writes the enterprise name and taxpayer identification number. 4. The invoice number is different

There are at least three copies of the special ticket, and at least two copies of the general ticket, and there is no deduction copy for the general ticket. 5. The role of the spring stupid ticket is different: the special ticket can not only be used as a voucher for the receipt and payment of both the buyer and the seller, but also as a voucher for the buyer to deduct the input tax.

The general ticket can only be used as a tax deduction voucher for freight, purchase of agricultural and sideline products, and waste materials.

The differences between ordinary invoices and special invoices are as follows:

1. The special invoice has the words "special value-added tax", and the ordinary invoice has the words "ordinary value-added tax invoice".

2. The special invoice can not only be used as a business voucher, but also a legal voucher for calculating tax deductions, and the buyer can deduct the sales tax amount according to the tax amount on the invoice;

3. Only general taxpayers and small-scale taxpayers with the qualification of self-issuing special invoices can issue special VAT invoices, while general small-scale enterprises can only issue ordinary invoices, which are a kind of vouchers in transactions, which refer to the receipts and payment vouchers issued or received when purchasing or selling commodities and engaging in other business activities.

Ordinary invoice refers to the receipt and payment voucher issued and received in the purchase and sale of goods, the provision or acceptance of services by Xunpao and other business activities. It is relative to the special VAT invoice. In the purchase and sale of goods, the provision or acceptance of services and other business activities by any unit or individual, except for the special VAT invoices issued and collected by general VAT taxpayers, all kinds of receipts and payment vouchers issued and collected by Muqichang are ordinary invoices.

Personal invoices generally refer to invoices issued by individuals, and most of them are ordinary hand-torn invoices.

The special invoice is a special invoice for the production and operation of VAT taxable items of general VAT taxpayers, and is one of the invoices. It is not only a general commercial certificate, but also a legal certificate for calculating tax deductions. When invoicing, the title of the special VAT invoice should be consistent with the full name of the enterprise.

The special VAT invoice must be filled in with the name, tax number, address, **, opening bank and information. Moreover, the content of the invoice should be issued truthfully according to the actual sales situation. Invoices that do not comply with the regulations will not be used as tax receipts.