1, special invoices can generally only be purchased and used by general VAT taxpayers;
general invoices are applicable to small taxpayers and individuals
2, special invoices are available in four couples and seven couples, while general invoices are usually in two couples
3, special invoices are business vouchers and legal vouchers for calculating tax deductions, while general invoices are not allowed to be used for VAT inputs and deductions except for special provisions. Ordinary invoices, except for special provisions, shall not be used for VAT input credit
4. The tax rate of special invoices varies from 6% to 13% depending on the industry;
Ordinary invoices are generally subject to a flat tax rate of 3%.
Classification of invoice types:
1, according to the tax rate and use classification: ordinary invoices and special invoices;
2, according to the invoicing body classification: enterprise invoices, individual business invoices and invoices of other organizations;
3, according to the classification of the type of goods or services: invoices of sales of goods, invoices of the service industry, invoices of the transportation industry and so on;
4, according to the use of classification: electronic invoices and paper invoices;
5, according to the management of classification: tax-controlled invoices and non-tax-controlled invoices.
In summary, according to the qualifications and needs of the buyer, the general invoicing is based on whether the special invoice is purchased and used by the general VAT taxpayers or the general invoice which is applicable to small-scale taxpayers and individuals. Special invoices are available in four and seven coupons, while ordinary invoices are usually in two coupons. Special invoices are business vouchers and legal vouchers for calculating tax credits, while ordinary invoices are not allowed to be used for VAT input credits except for special provisions. The tax rate for special invoices ranges from 6% to 13% depending on the industry, while a flat tax rate of 3% generally applies to ordinary invoices.
Legal basis:
The Law of the People's Republic of China on the Administration of Taxation Collection
Article 22
Special invoices for value-added tax (VAT) 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 of provinces, autonomous regions and municipalities and the local tax bureaus, respectively, in accordance with the provisions of the competent tax department of the State Council. . Without the designation of the tax authorities specified in the preceding paragraph, the invoices shall not be printed.