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Difference between special invoice and ordinary invoice
2022-06-27 15:30:00 【Great mage yunzhongjun】
1、 When deducting ,
VAT special invoices can be deducted ,
Ordinary VAT invoices cannot be deducted .
2、 When Invoicing ,
The special VAT invoice needs the detailed information of the buyer ,
Ordinary VAT invoices do not need .
3. When using ,
VAT special invoices are open-ended ,
The service life of ordinary VAT invoices is 2 Months .
4、 Only ordinary VAT payers can issue special VAT invoices ,
General taxpayers refer to
Annual VAT sales
( Hereinafter referred to as annual taxable sales , Including all taxable sales in a calendar year )
More than the State Council's finance 、 As stipulated by the competent tax authorities
Small scale taxpayer standard taxpayer .
note: As a company with both ordinary invoices and special VAT invoices ,
The tax paid for issuing these two invoices is the same
The two invoice tax rates are the same
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