Difference Between Special Invoice And Ordinary Invoice

In addition to the functions and functions of ordinary invoices, or the important vouchers for taxpayers to calculate the amount of tax payable, special invoices have the following differences:

(1) the scope of use is different.

It is generally used in the production and operation of value-added tax taxable items among general taxpayers, while ordinary invoices can be used for all business activities of all taxpayers, and of course, the general taxpayer's production and operation of VAT taxable items.

(two) different roles

The general invoice is only a commercial voucher, and the special invoice is not only a commercial voucher, but also a tax deduction certificate.

(three) the content of the ticket is different.

The special invoice not only includes the contents recorded in the ordinary invoice, but also records the tax registration number, address, telephone number, bank account and tax amount of both parties.

(four) different times.

Special invoices should not only have a common invoice, but also a tax deduction.

(five) reflected

difference

Ordinary invoice reflects the price including tax, the tax is not separated from the price; the special invoice reflects the tax free price, and the tax and price are separately filled.

VAT small-scale taxpayers and non value added tax

No special invoices for VAT can be purchased.

Therefore, the common invoices and special invoices are the same for calculating the value added tax. However, when the special invoice is issued, the buyer is in line with the terms of the deduction (for example, the buyer is a general taxpayer, the certification is deducted within the prescribed time limit, the goods are not deductible goods), the input tax can be deducted, and the ordinary invoices can not be deducted except for agricultural invoices, pport invoices and small scale purchase tax control machines.

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[q] do you need to report the special invoice and the general invoice loss?

[answer] the forty-first provision of the implementing rules for the invoice management of People's Republic of China stipulates that units and individuals who use invoices should properly keep their invoices and must not lose them.

If the invoice is lost, it should be reported to the competent tax authority in writing on the day of the loss, and the declaration will be cancelled in the media such as newspapers and television.

According to the second provision of the State Administration of Taxation on the handling of stolen or lost VAT invoices (National Tax Letter No. [1995]292), in order to facilitate the tax authorities and taxpayers to search for stolen or lost special invoices, the workload of the special tax invoices issued by the tax authorities between each other is reduced, and taxpayers who have stolen or lost special invoices must be required to publish a "loss statement" in the China tax journal.

The third rule is that taxpayers who lose their special invoices must report to the local competent tax authorities and public security organs according to the prescribed procedures.

The tax authorities in each place shall punish the taxpayers who have lost their special invoices according to the regulations, and collect the "loss reporting fees" on behalf of the taxpayers, and the names of taxpayers, the number of invoices, the number of characters, and the seals of the special invoices.

The "loss statement" issued by the China tax newspaper (the Chinese tax newspaper) has to be examined and sealed by the state tax authorities of the county (city).