After the registration of the company is completed, it is normal business. In business transactions, the company usually asks the other party to issue invoices for itself, and sometimes it issues invoices for the other party. At this time, different companies will have different invoicing requirements, some will give up ordinary invoices, and some will give up special invoices. Many people may not know the difference between ordinary invoices and special invoices, but don't worry, Second Brother Qi will give you a detailed explanation.
Ordinary VAT invoice: ordinary VAT invoices are mainly used by small-scale VAT taxpayers. Ordinary VAT taxpayers can also use ordinary invoices when they cannot issue special invoices. Generally speaking, ordinary invoices consist of industrial invoices and special invoices.
VAT special invoice: VAT special invoice is only used by general VAT taxpayers for receiving and purchasing. It is not only an important accounting voucher for taxpayers to reflect economic activities, but also a legal proof of the seller's tax obligations and the buyer's input tax. It is an important and decisive legal special invoice in VAT calculation and management.
The main differences between special VAT invoices and ordinary invoices are as follows:
1. Different functions of invoices
The special VAT invoice is not only a voucher for the buyer and seller to collect and pay, but also a voucher for the buyer to deduct VAT; The ordinary invoice shall not be used for deduction except for freight, purchase of agricultural and sideline products and waste materials, which shall be deducted at the legal tax rate.
2. Invoice contents are different
In addition to the contents of ordinary invoices such as the purchase unit, sales unit, name of goods or services and quantity or measurement unit of goods or services, the special VAT invoice also contains the taxpayer's tax registration number, amount excluding VAT, applicable tax rate, payable VAT and other contents.
3. Different requirements for invoice printing
Special VAT invoices shall be printed by enterprises designated by the competent tax department under 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.
4. Different invoice users
Generally, VAT special invoices can only be purchased and used by general VAT taxpayers. If a small-scale taxpayer needs to use it, it can only be issued by the local tax authority after being approved by the tax authority. Ordinary invoices can be purchased and used by various taxpayers who have engaged in business activities and 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.
5. Different invoice sheets
The special VAT invoice has four copies and seven copies. The first copy is the stub copy for future reference; The second sheet is the invoice sheet, which is used by the purchaser for bookkeeping; The third sheet is the deduction sheet, which is used as the tax deduction voucher of the purchaser; The fourth sheet is the bookkeeping sheet, which is used for bookkeeping by the seller; Other triplets are standby. The ordinary invoice has only three copies. The first copy is the stub copy, the second copy is the invoice copy, and the third copy is the bookkeeping copy.
All kinds of invoices are the basis for enterprises to keep accounts and declare taxes. Therefore, enterprises must pay attention to keeping all kinds of invoices properly in the daily operation and management process. Otherwise, it may cause a series of troubles.
