During deduction, special VAT invoices can be deducted, but ordinary VAT invoices cannot. When issuing an invoice, the special VAT invoice requires detailed information of the buyer, while the ordinary VAT invoice does not.
Difference between special ticket and regular ticket
1. The printing requirements of invoices are different:
According to Article 22 of the new Tax Administration Law, VAT special invoices shall be printed by enterprises designated by the competent tax department of the State Council; Other invoices shall be printed by enterprises designated by the state tax bureaus and local tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council. No invoice may be printed without the designation of the tax authorities as prescribed in the preceding paragraph.
2. Invoices use different entities:
Generally, VAT special invoices can only be purchased and used by general VAT taxpayers. If small-scale taxpayers need to use them, they 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. Taxpayers who have not gone through tax registration can also apply to the tax authorities for purchasing and using ordinary invoices.
3. The contents of the invoice are different:
In addition to the contents of ordinary invoices such as the purchase unit, sales unit, name of goods or services, quantity and measurement unit of goods or services, unit price and price, invoicing unit, payee and invoicing date, VAT special invoices also include taxpayer tax registration number, amount excluding VAT, applicable tax rate, payable VAT and other contents.
Which tax point is higher for special ticket or regular ticket
VAT ordinary invoice and special invoice have the same tax rate, mainly depending on what goods or services you sell.
17% is the basic VAT rate, including 13%, 11%, 6% and zero tax rates for taxpayers selling or importing goods (unless otherwise specified), providing processing, repair and replacement services, and providing tangible movable property leasing services.
VAT invoices have tax rates of 4%, 6%, 13% and 17%. General taxpayers can deduct the corresponding tax amount after obtaining VAT invoices.
Small scale taxpayers and ordinary taxpayers must pay the corresponding tax amount when issuing VAT invoices.
There are also tax rates of 4%, 6%, 13% and 17% for ordinary invoices, which cannot be deducted by small-scale taxpayers or ordinary taxpayers.
Small scale taxpayers and ordinary taxpayers must pay the corresponding tax when issuing ordinary invoices, 7% of which are freight invoices, and 10% of which are waste materials invoices.
