What is the difference between a special ticket and a special ticket, and the difference between a s

The difference between the general ticket and the special ticket: the scope of use is different, the role is different, the content of the ticket is different, and the number of times is different.

Ordinary VAT invoices are issued and managed by general VAT taxpayers other than commercial retail into the VAT anti-counterfeiting tax control system, that is to say, general taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue VAT special invoices, ordinary VAT invoices, etc., commonly known as them"One machine with multiple votes"。

The special VAT invoice is designed and printed under the supervision of the State Administration of Taxation, and is only limited to the purchase and use of general VAT taxpayers, which is not only an important accounting voucher for taxpayers to reflect economic activities, but also a legal proof for recording the tax liability of the seller and the input tax amount of the buyer; It is an important and decisive legal special invoice in the calculation and management of VAT.

There are several main differences between special tickets and general tickets:

1. When deducting, special VAT invoices can be deducted, but ordinary VAT invoices cannot be deducted.

2. When issuing invoices, the special VAT invoice requires the detailed information of the buyer, but the ordinary VAT invoice does not need it.

3. When using, the special VAT invoice is unlimited time, and the use period of the ordinary VAT invoice is 2 months.

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Legal basis: Article 7 of the Measures of the People's Republic of China for the Administration of Invoices.

The special VAT invoice shall be printed by the enterprise determined by the competent tax department; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities. It is forbidden to print, forge or alter invoices without permission.

Article 14 of the Measures of the People's Republic of China for the Administration of Invoices Invoices of all provinces, autonomous regions and municipalities directly under the Central Government, except for special VAT invoices, shall be printed in the provinces, autonomous regions and municipalities directly under the Central Government; If it is really necessary to print it in other provinces, autonomous regions and municipalities directly under the Central Government, the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government shall agree with the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government where the printing is made, and the enterprises designated by the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government shall print the printing products.

Special bills are issued by ordinary taxpayers, and general bills are issued by small-scale taxpayers.

Legal analysisAccording to the regulations, if small-scale taxpayers want to issue special VAT invoices, they must issue them at the rate of 3% of the special VAT invoices; The special VAT invoice is designed and printed under the supervision of the State Administration of Taxation, and is only used by general VAT taxpayers, which is not only an important accounting voucher for taxpayers to reflect economic activities, but also a legal proof of the tax liability of the seller and the input tax amount of the buyer; It is an important and decisive legal special invoice in the calculation and management of VAT. Invoices refer to the business vouchers issued and received by all units and individuals in the purchase and sale of goods, the provision or acceptance of services and other business activities, which is the original basis for accounting and an important basis for law enforcement and inspection by auditing and taxation authorities. The invoice includes the name, date, quantity, and agreement for the supply of the product or service to the purchaser**.

Each invoice has a unique serial code to prevent duplicate invoices or skipping numbers. The authorities that have the right to collect taxes and fees include the financial, national tax, local taxation, customs and related industry departments, and the competent departments of finance and related industries all use special administrative receipts. The national and local taxes are under the unified management of the State Administration of Taxation, and the customs are vertically managed by the General Administration of Customs.

The national and local taxation is responsible for the collection of industrial and commercial taxation, which basically includes all kinds of taxation levied on enterprises and residents engaged in industrial and commercial operations, and most of the taxes belong to industrial and commercial taxation. Customs is responsible for the collection of customs duties, including import and export duties and ship duties. There are many types of invoices, mainly classified according to the characteristics of the industry and the production and operation items of taxpayers, and each type of invoice has a specific scope of use.

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

Legal basisMeasures of the People's Republic of China for the Administration of Invoices

Article 19 Units and individuals that sell goods, provide services and engage in other business activities shall issue invoices to the payer if they collect money for their business operations; In special cases, 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 they purchase goods, receive services and engage in other business activities. When obtaining an invoice, it is not possible to request a change in the name and amount of the product.

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Regardless of whether you open a general ticket or a special ticket, you must pay taxes to the state according to the tax amount on the invoice. For example, if you open an invoice of 226 yuan, the invoice is 200 yuan for the goods and 26 yuan for tax. You're going to have to pay $26 in taxes to the state.

If you buy goods, the recovery is 113 yuanSpecial ticket, the invoice is 100 yuan of goods and 13 yuan of tax, and the state will return the 13 yuan of tax; If you take back 113'sGeneral TicketThe invoice is also 100 yuan for goods and 13 yuan for tax, but the state will not refund you 13 yuan in tax. For you, the difference in loss is $13 for receiving different tickets.

Of course, the state does not trade at a loss, and the maximum limit of the refund is the money you handed in before. You have paid a tax of 26 yuan by invoice, and the maximum tax refund in the country is 26 yuan. For example, if you only buy goods and do not sell goods, or sell goods without invoicing, and do not pay taxes to the state, the state will not refund your taxes.

In addition, in addition to value-added tax and income tax, the cost calculation of invoices is different. If you receive a 113 yuan ticket, the 13 yuan country has returned it to you, so the cost is 100 yuan, and if you receive a 113 yuan general ticket, your cost is 113 yuan. If you sell goods for 200 yuan, the former profit is 100 yuan, and the latter's profit is 87 yuan, then the income tax paid will be a little different.

Small-scale taxpayers need to find the tax bureau to issue special bills on their behalf, and to put it bluntly, the state does not trust small-scale taxpayers. Therefore, you are not allowed to issue a special ticket at home, and you can only go to the tax office to issue it for you. In addition, the tax points of the general ticket and the special ticket are the same, and the tax point is only related to the content and industry you open, such as 13 points for goods, 6 points for technical services, and other special points will not be discussed.

The Cape ticket only needs the name of the unit and the tax number, and the special ticket needs to provide detailed information, including the ** address. If it is a small-scale enterprise, the general ticket is exempt from value-added tax no more than 300,000 per quarter, but no matter how much the special ticket is issued, it cannot be exempt from tax.

The substantive difference is whether it is deductible or not. Special invoices have deduction copies, which must be issued through a special invoicing machine or through the tax bureau, and can be used for input tax deduction if they are certified and meet the requirements. Ordinary invoices cannot.

Of course, the special invoice is not the only voucher that can be used for input deduction.

In order to meet the needs of deduction certification, special VAT invoices have a fixed style. You can see the figure below.

Special VAT Invoice:

General VAT invoice:

Free text invoices can have many other styles. It doesn't have to be like the picture above. For example, the invoice you get from shopping in the mall, etc.

The difference between a special ticket and a general ticket is:

1.Special invoices refer to special VAT invoices, which can be used to deduct taxes, while general invoices are not.

2.Under normal circumstances, only general VAT taxpayers can apply for and issue special VAT invoices. As long as Hu Li is a registered VAT taxpayer, he can apply for an ordinary invoice.

Measures of the People's Republic of China for the Administration of Invoices

Article 7. The invoice of the special rougher VAT shall be printed by the enterprise determined by the competent tax department;

Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities. It is forbidden to print, forge or alter invoices without permission.

Measures of the People's Republic of China for the Administration of Invoices

Article 14. Invoices used by units and individuals in all provinces, autonomous regions and municipalities directly under the Central Government, except for special VAT invoices, shall be printed in their respective provinces, autonomous regions and municipalities directly under the Central Government;

If it is really necessary to print the rock potato in other provinces, autonomous regions and municipalities directly under the Central Government, it shall be agreed by the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government in consultation with the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government where they are printed, and printed by the enterprises determined by the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government in the places where they are printed.