Five Differences 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)

Reflect different contents

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 the buyers and sellers.

(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.

Small value-added taxpayers and non value-added tax payers shall not be allowed to purchase and use special invoices for value-added tax.

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 the agricultural invoice, pport invoice and small scale purchase tax control machine.