What is the difference between an additional ticket and a general ticket when buying a computer?

VAT invoices are also a kind of invoices, and enterprises with the qualification of general VAT taxpayers can apply to the competent state taxation department to purchase VAT invoices and issue them through the anti-counterfeiting tax control system. Enterprises with the qualification of general VAT taxpayers can deduct VAT with VAT invoices.

The special VAT invoice is a new type of invoice used in China in order to implement the new VAT system, and compared with the ordinary invoice used in the daily business process, there are the following differences:

1 Different requirements for the printing of invoices: according to Article 22 of the new Tax Administration Law:"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 invoice use is different: special VAT invoices can generally only be purchased and used by general VAT taxpayers, and small-scale taxpayers who need to use them 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 content of the ordinary invoice such as 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:"There are four copies and seven copies of special VAT invoices, the first copy is the stub copy (for retention for future reference), the second copy is the invoice copy (for the purchaser's bookkeeping), the third copy is the deduction copy (used as the buyer's tax deduction voucher), the fourth copy is the bookkeeping copy (for the seller's bookkeeping), and the other three copies of the seven times are the standby copies, which are used as enterprise exit permits, inspections and warehouse retention; There are only three copies of ordinary invoices, the first copy is the stub copy, the second copy is the invoice copy, and the third copy is the accounting copy.

5. 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 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.

If the value-added ticket can be deducted from the bonded, if the company is a general taxpayer, it is good to have a deduction; If not, a general invoice will do. Personally, the receipt is the most economical, because the tax is not paid, but the invoice is paid more, which is more secure.

The main difference is that VAT invoices can be deducted, that is to say, in the case of general taxpayers, the input tax can be deducted from the output tax To put it bluntly, after the deduction, the tax payable is less, and it is legally allowed So this is why the state will be so strict in the management of VAT special invoices, which is related to the overall situation of taxation

It makes no difference to the business yonatu.

The difference between a general ticket and an additional vote is as follows:

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 shall be printed in accordance with the regulations of the competent department.

2. The main body used in 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 them can only be issued by 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, 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:

There are two types of special VAT invoices: four copies and seven copies; There are only three copies of ordinary invoices, the first copy is the stub copy, the second copy is the invoice copy, and the third copy is the accounting copy.

5. The role of invoices 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.

Legal basis: Article 22 of the Law of the People's Republic of China on the Administration of Tax Collection stipulates that special VAT invoices shall be printed by enterprises designated by the competent tax authorities; 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.

Provisional Regulations of the People's Republic of China on Value-Added Tax Article 1 Units and individuals that sell goods or processing, repair and repair services, and sell services, intangible assets, immovable property and imported goods within the territory of the People's Republic of China are VAT payers and shall pay VAT in accordance with these Regulations.

Legal analysis: The nature of the general ticket and the additional ticket, the printing requirements and the content of the printing are different. A general ticket refers to an ordinary invoice, which is in the process of purchasing something or participating in an event.

The down payment voucher obtained: the increase refers to the special VAT invoice, only.

The value-added invoice is restricted to the general taxpayer who is restricted to value-added tax.

It is an important evidence in the economic activities of both sides. As for the printing requirements, the additional invoices are printed by the enterprises designated by the competent tax authorities, while the other invoices are printed by the enterprises designated by the local departments. For the content of the print, the ticket office is added.

In addition to the content contained in the general ticket, there are also applicable tax rates.

Legal basis: "Tax Collection and Administration Law of the People's Republic of China" Article 22 The special VAT invoices shall be printed by the enterprises designated by the competent tax authorities: other invoices shall be printed by the enterprises designated by the State Taxation Bureaus and local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent authorities.

Invoices shall not be printed without the designation of the tax authorities specified in the preceding paragraph.

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

1. The main body of the two types of invoices is different:

1) The special VAT invoice is only available for purchase and use by general VAT taxpayers;

2) Small-scale taxpayers who need to rent from the state can only issue invoices on behalf of the local tax authorities after being approved by the tax authorities. Those engaged in business activities can apply for the purchase of ordinary invoices with the tax registration certificate.

2. The role of the two types of invoices is different:

1) The special VAT invoice is not only a proof for the buyer and the seller, but also can be used as a voucher for the buyer to deduct the VAT;

2) Ordinary invoices generally only serve as proof for buyers and sellers. The freight and agricultural product purchase invoices in ordinary invoices also have the effect of tax deduction.

3. The number of invoices is different

1) The special VAT invoice has a deduction copy;

2) And the general invoice does not.

4. The subject matter of the two types of invoice printing is different

1) The special VAT invoice shall be uniformly printed by the State Administration of Taxation;

2) The ordinary 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.

5. The content of the two types of invoices is different:

1) In addition to the purchase unit, sales unit, name, quantity, unit of measurement, unit price and **, billing unit, payee, invoice date invoice of goods or services, the invoice invoice, it also includes the taxpayer's tax registration number, input tax excluding VAT, applicable tax rate, VAT amount, etc.;

2) The content of ordinary invoices is relatively simple.

Legal basisArticle 21 of the Provisional Regulations of the People's Republic of China on the Tax on the Increase in Value.

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, no special VAT invoice shall be issued:

1) The purchaser of the taxable sale is an individual consumer;

2) The tax exemption provisions apply to taxable sales.

The requirements for printing are different; The qualifications of the subject issued are different; Tax rates are also levied.

Legal basisMeasures of the People's Republic of China for the Administration of Invoices》 Article 7 The special VAT invoice shall be printed and notified 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 shiny tickets without permission.

Article 15 Units and individuals who need to purchase invoices shall go through the invoice purchase procedures with the in-charge taxation authorities with the tax registration certificate, the identity certificate of the person in charge, and the impression of the special invoice seal made in accordance with the specifications prescribed by the competent tax authorities. According to the business scope and scale of the purchasing units and individuals, the in-charge taxation authorities shall confirm the type, quantity and method of purchasing invoices, and issue the invoice collection book within 5 working days. When units and individuals purchase invoices, they shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the regulations.

Legal analysis: What is the difference between VAT invoices and ordinary invoices, then VAT invoices can be deducted from invoices, and there will be special VAT words on the surface, but there are no ordinary invoices, only the words of ordinary VAT invoices, and VAT invoices are triplithic, and ordinary invoices are two. For invoicing enterprises, no matter which type they are, they need to pay output value-added tax, but for enterprises with positive invoices, only value-added special invoices can be deducted, and ordinary invoices are not.

Legal basis: Article 22 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Article 22 The special VAT invoice shall be printed by the enterprise designated by the competent department of taxation; Other invoices, in accordance with the provisions of the competent tax 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.

"Additional invoices" and "general invoices" refer to "special VAT invoices" and "ordinary VAT invoices" respectively. The difference is that the increase in the ticket can be deducted from the tax, and the general ticket cannot be deducted.

This is in two ways, one is to sell, and the other is to buy

1. Sales: The company sells goods, no matter what kind of invoice is issued, the tax payable is the same, and most enterprises are calculated and paid according to 17% of the main business income.

2. Purchase: The company purchases goods, the seller invoices the company, if the invoice is increased, the company can deduct its own taxes, that is, the company can deduct this part of the tax from the business income of its own sales. If the general ticket is issued, it cannot be deducted.

Therefore, it is not how much tax the company collects, but when the company receives a special VAT invoice when purchasing goods, it can pay less tax. This has a premise, that is, the company must be a general taxpayer of VAT.