What is the difference between a 3 point general ticket and a 3 point special ticket?

1.The objects of use are different: the 3-point general ticket can only be used for small-scale taxpayers, while the 3-point special ticket can only be used for general taxpayers.

2.The functions are different: the 3-point general ticket cannot be deducted from the input tax, while the 3-point special ticket can be deducted from the input tax.

3.The composition is different: the tax amount of the 3-point general ticket is directly included in the cost, while the tax amount of the 3-point special ticket can be deducted from the output tax.

4.Invoices are different: the 3-point general ticket is the basic copy of the two-point type, while the three-point special ticket is the three-part type, which is the accounting copy, the deduction copy and the invoice copy.

5.The scope of issuance is different: the 3-point general invoice is the most extensive, and the general business can issue ordinary VAT invoices, while the 3-point special invoice issuance scope is smaller, and not all businesses can issue special VAT invoices.

The above is the difference between a 3-point general ticket and a 3-point special ticket. It should be noted that different types of taxpayers have different restrictions on issuing special tickets, for example, small-scale taxpayers cannot issue special tickets, while general taxpayers can issue special tickets with 13 points. In addition, the tax rate of ordinary VAT invoices and special invoices is 3%, but special invoices can deduct input tax, while general invoices cannot.

1. The unit issued is different

The 3-point special ticket is issued by small-scale taxpayers, while the 13-point special ticket can only be issued by general taxpayers.

When small-scale taxpayers need to issue special VAT invoices, they can issue them by themselves or go to the tax bureau to issue them on their behalf. However, whether it is a small-scale taxpayer in Tongsan Chain to issue a special invoice by themselves, or go to the tax bureau to issue a special invoice on their behalf, the VAT rate can only be 3%, not 13%.

However, for general taxpayers, VAT special invoices can only be issued by themselves, and the VAT rate is 13%, and 3% cannot be selected.

2. The VAT that can be deducted is different

The VAT that can be used for deduction is more expensive for a 3-point ticket than a 13-point ticket. 10 points less.

Since the special VAT invoice is used for deduction, the general taxpayer must want to get a 13% special invoice instead of a 3% VAT special ticket. Unless it is some special industry, you have to accept a special ticket of 3 points.

If the customers of the enterprise are some small-scale taxpayers, they can naturally choose small-scale taxpayers; If the users of the enterprise are general taxpayers, and the enterprise needs to provide special VAT invoices, it is naturally more suitable to become general taxpayers.

Although the VAT rate of general taxpayers is much higher than that of small-scale taxpayers, the actual tax burden is not high because general taxpayers can deduct the tax amount. Of course, the premise here is that general taxpayers can obtain VAT cost invoices.

The differences between the 3-point general ticket and the 3-point special ticket are as follows:

1. The role is different. The special VAT invoice is not only a business voucher, but also a statutory voucher for calculating tax deductions, and the buyer can deduct the sales tax amount according to the tax amount on the invoice, while the ordinary invoice cannot. Except for the 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 ordinary invoices;

2. The face of the ticket is different. The special ticket is a three-part type, namely, the accounting copy, the deduction copy and the invoice copy. The general bill is the basic copy of the two-part type, which is the invoice copy and the accounting copy;

3. The scope of issuance is different. The scope of special invoice issuance should be smaller, not all businesses can issue special VAT invoices, and there are some special business behaviors, which are not allowed to issue special VAT invoices; Special VAT invoices cannot be issued. The scope of general invoice issuance is the widest, and ordinary VAT invoices can be issued for general business operations;

4. The tax exemption policy is different. Small-scale enterprises have a 45w general ticket tax exemption quota per quarter; Special tickets do not enjoy the tax exemption policy, but they will also occupy this quota;

5. The deduction authority is different. Special tickets can be deducted from VAT, but general tickets cannot be deducted;

6. The invoicing requirements are different. To issue a general invoice, the tax number and the name of the unit should be provided as accounting vouchers; To issue a special ticket, the information provided should be more detailed, including the address, the number of opening banks, **, etc.;

7. The tax rate is different. The tax rate of general votes is generally 1% and 3%, and there are not only % but also % tax rates for special bills.

[Legal basis].Article 2 of the Provisional Regulations of the People's Republic of China on Value-Added Tax on Lishan.

Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell immovable property, transfer land use rights, and sell or import the following goods are subject to a tax rate of 11%.

1. Grain and other agricultural products, edible vegetable oil, edible salt;

2. Tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, dimethyl ether, biogas, residential coal products;

3. Books, newspapers, magazines, audio-visual products, electronic publications;

4. Feed, fertilizer, pesticide, agricultural machinery, agricultural film;

5. Other goods specified in the *** regulations.

3) Except as otherwise provided in Paragraphs 1, 2 and 5 of this Article, the tax rate for the sale of services and intangible assets by taxpayers shall be 6%.

4) The tax rate for the export of goods by taxpayers is zero; However, unless otherwise specified.

5) The tax rate for cross-border sales of services and intangible assets within the scope of the provisions by domestic units and individuals shall be zero.

The adjustment of the tax rate is determined by ***.

The main differences between a 3-point general ticket and a 3-point special ticket are:

1.Target of use: The special ticket is triplicate, while the general ticket is double.

2.Function: Special tickets can be used for deductions, while general tickets usually cannot.

3.Issuance object: The special judgment stool ticket is issued to general taxpayers, while the general invoice is issued to small-scale taxpayers.

4.Composition: The composition of the special bill is the invoice copy and the accounting copy, while the general bill is composed of the invoice copy and the accounting copy.

In general, there are obvious differences between the 3-point general ticket and the 3-point special ticket of the digging brigade in terms of function, ticket face, scope of issuance and tax exemption policy.

The difference between a 3-point ticket and a 13-point ticket is: 1. The units issued by the two are different. 2. The VAT that can be deducted by the two is different.

3. The specific objects of tax payment are also different. Since the special invoice for VAT is used for deduction, our general taxpayers will definitely want to get a special invoice of 13%.

Extended Materials. 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. Tease and dismantle.

The implementation of special VAT invoice is a very critical step in the VAT reform, it is different from ordinary invoices, not only has the role of commercial vouchers, due to the implementation of tax deduction with invoices, the buyer has to pay VAT to the seller. It functions as a tax payment certificate. More importantly, the special VAT invoice links all links between the initial production and final consumption of a product, maintaining the integrity of the tax answer and reflecting the role of VAT.

There are usually two names for special VAT invoices, taking "100,000 yuan" as an example, which is divided into: "100,000 yuan version" and "limited to 100,000 yuan version". Among them, the price of the "100,000 yuan version" excluding tax can exceed RMB 100,000, while the price of the "limited 100,000 yuan version" excluding tax shall not exceed RMB 100,000.

In daily work, it is necessary to pay attention to the distinction.

After July 1, 2017, the VAT invoice must have a tax number, and the invoice that does not meet the requirements shall not be used as a tax voucher.

The ordinary VAT invoice is composed of the basic copy or the basic copy plus other copies, and the basic copy is two copies: the invoice copy and the accounting copy.

The special VAT invoice is composed of the basic copy or the basic copy plus other copies, and the basic copy is three

The first copy: the bookkeeping copy, is the seller's invoice Dayou grip the copy, is the seller's accounting voucher, that is, the seller as the original voucher for the sale of goods, the rolling "tax amount" on the face of the ticket refers to the "output tax", "amount" refers to the sales of goods "excluding tax" invoice triplet is with a copy function, issued at one time, the content of the three is the same as the first copy is the accounting copy (the seller is used to bookkeeping);

the second is the deduction copy (used by the purchaser to deduct taxes);

The third copy is the invoice copy (used by the purchaser for bookkeeping);

Quadruple: The first blue stub is a stub.

The second copy of the brown invoice copy.

The third green deduction coupon.

The fourth copy is black and bookkeeping.

The role of the associations:

The first copy: the stub copy, the seller retains it for future reference.

The second copy: the invoice copy, the purchasing unit as the accounting voucher for payment.

The third copy: the tax deduction copy, the purchaser as the tax deduction voucher.

The fourth copy: the bookkeeping copy, the seller as the sales voucher.

The difference between 1 point and 3 points of the general ticket: for small-scale taxpayers with an income of less than 100,000 yuan per month, there is no difference between 3% and 1%; The VAT paid by more than 100,000 yuan per month has been reduced. The so-called "point" means a few percent, for example, one point is 1%; Ordinary invoices cannot be deducted from input invoices, but VAT invoices can be deducted.

Invoices are divided into ordinary invoices and special VAT invoices, of which the special VAT invoices are only limited to the general VAT taxpayers to purchase and use, Jian Qiaoye 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 of the buyer.

There are certain differences between special invoices and ordinary invoices, including different printing requirements for invoices; The subject of the invoice is different; The contents of the invoice are different; The number of invoices is different; The role of the invoice is different, and 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.

When the invoice is issued, it is necessary to have the same invoice and object, and the face value is consistent with the actual amount collected; The invoice copy and the deduction copy shall be stamped with the special invoice seal; Issue special invoices within the prescribed time limit; Forge special invoices shall not be issued; It is not allowed to dismantle the book and use special invoices and other characteristics.

We have the following answers to your questions:1The object of use is different2

The features are different: 3The issuance object is different:

4.The composition is different: the 3 points of the ordinary value-added invoice and the 3 points of the special VAT invoice are all 3% tax rates, and the difference is that the 3% input tax of the special VAT invoice can be deducted, while the ordinary VAT invoice cannot be deducted.

VAT input tax invoices are obtained from the purchase of goods and issued by the seller. The seller must be a general taxpayer before it can be issued. Moreover, the 3-point special ticket is issued by small-scale taxpayers, while the 13-point special ticket can only be issued by general taxpayers.

I hope my answer is helpful to you and I wish you a happy life!

Summary. The difference between 13 and 11 points of VAT invoices is: different tax rates, different profits in hand, and different capital occupation.

1. VAT invoices with different tax rates: 13 points of VAT invoices are sales of goods or services with a tax rate of 13%, and VAT invoices are issued at a rate of 13% VAT invoices at each point: VAT invoices at 11 points are sales of goods or services with a tax rate of 11%, and VAT invoices are issued at a rate of 11%.

Second, the profit in hand is different points of VAT invoices: 13 points of VAT invoices paid VAT and its related additional taxes, than 11 points of VAT invoices to reduce the profits of enterprises more points of VAT invoices: 11 points of VAT invoices paid VAT and its related additional taxes and fees, than 13 points of VAT invoices to reduce the profits in hand.

I'm sorry I don't understand, but can you elaborate on that?

The difference between 13 and 11 points of VAT invoices is: different tax rates, different profits in hand, and different capital occupation. 1. Bisui VAT invoices with different tax rates:

The 13-point VAT invoice is the sale of goods or services with a tax rate of 13%, and the VAT invoice is issued at a rate of 13% The VAT invoice at 11 points is the sale of goods or services with a tax rate of 11%, and the VAT invoice is issued at the rate of 11%. Second, the profit in hand is different points of value-added tax issued and closed Huizi tickets:

The VAT paid by the 13-point VAT invoice and its related additional taxes reduces the profit of the enterprise more than the 11-point VAT invoice The VAT invoice of 11 points reduces the profit of the enterprise compared with the 13-point VAT invoice.