1. The special VAT invoice can deduct the input tax, but the ordinary VAT invoice cannot;
2. The detailed information of the buyer is required for special VAT invoices, but not for ordinary invoices;
3. Special VAT invoices have no service life, while ordinary invoices have a service life of 2 months;
4. Only general VAT taxpayers can issue special VAT invoices. If the company is a general taxpayer of value-added tax and needs to deduct the input tax, it is more appropriate to issue a special ticket; If you don't need a deduction or are not an ordinary taxpayer, it is enough to open an ordinary ticket.
Company reimbursement process:
1. Submit reimbursement application: require employees to fill out the reimbursement form and attach relevant expense vouchers;
2. Review reimbursement materials: the Finance Department reviews the authenticity and compliance of reimbursement forms and vouchers;
3. Approved reimbursement amount: the manager or supervisor approves the reimbursement amount to ensure the rationality of the expenses;
4. Reimbursement and payment: The Finance Department will make reimbursement and payment according to the examination and approval results.
To sum up, whether an enterprise chooses to issue a special VAT invoice or an ordinary VAT invoice depends on its status as a general VAT taxpayer and whether it needs to deduct the input tax. Special invoices are applicable to cases where deduction is required and the information is complete, and ordinary invoices are applicable to cases where deduction is not required or non-ordinary taxpayers, taking into account the differences in service life and information requirements.
Legal basis:
Law of People's Republic of China (PRC) on the Administration of Tax Collection (revised on 20 15).
Article 22
The special VAT invoice is printed by the enterprise designated by the competent tax department of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council.
No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.
Measures for the administration of invoices
essay
The term "invoice" as mentioned in these Measures refers to the receipt and payment vouchers issued and collected in business activities such as the purchase and sale of goods, the provision or acceptance of services.
Article 20
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 21
All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.
Article 22
Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.
Article 23
Invoices shall be issued column by column and at one time in accordance with the prescribed time limit and order, and stamped with the financial seal of the unit or the special seal for invoices.
Article 30
Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for five years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.
Provisions on the use of special VAT invoices
second
Under any of the following circumstances, the general taxpayer shall not purchase and use special invoices:
(1) The accounting is not perfect, that is, the output tax, input tax and taxable amount of value-added tax cannot be accurately calculated according to the requirements of the accounting system and tax authorities.
(2) Failing to provide the tax authorities with accurate information on VAT payment such as output tax, input tax and tax payable. Other contents related to the above-mentioned VAT tax information shall be determined by the branch directly under State Taxation Administration of The People's Republic of China.
(three) any of the following acts, which have not been corrected within a time limit after being ordered by the tax authorities:
1. Printing special invoices without permission;
2. Purchase special invoices from individuals or units other than the tax authorities;
3. Borrow special invoices from others;
4. Provide special invoices to others;
5. Failing to issue special invoices in accordance with the requirements of Article 5 of these Provisions;
6. Failing to save special invoices as required;
7. Failing to declare the purchase, use and custody of special invoices in accordance with Article 16 of these Provisions;
8. Failing to accept the inspection by the tax authorities as required.
(4) The goods sold are all duty-free goods. If the general taxpayer under the above circumstances has received and used the special invoice, the tax authorities shall collect the special invoice for the balance.
Article 4
Special invoices are composed of basic invoices or basic invoices plus other invoices. Basic linkage and triple linkage: invoice linkage, deduction linkage and bookkeeping linkage. A copy of the invoice as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax; Deduction form, as the certificate submitted by the buyer to the competent tax authorities for certification and kept for future reference; The accounting voucher is used as the accounting voucher for the seller to calculate the sales income and VAT output tax. Other common purposes are determined by ordinary taxpayers.
Article 11
Special invoices shall be issued according to the following requirements:
(a) the project is complete and consistent with the actual transaction;
(two) the handwriting is clear, and no line pressing or mistakes are allowed;
(3) The invoice and deduction shall be affixed with the special invoice seal;
(4) It shall be issued according to the time when the VAT obligation occurs. The buyer has the right to reject special invoices that do not meet the above requirements.
Article 12
General taxpayers selling goods or providing taxable services can issue special invoices in summary. Where special invoices are issued in summary, the List of Goods Sold or Taxable Services Provided (Annex 2) shall be issued by using the anti-counterfeiting tax control system, and the special financial seal or invoice seal shall be affixed.