I. Electronic Ordinary Invoice
Electronic ordinary invoice refers to the electronic VAT ordinary invoice issued and uploaded through the VAT invoice management system, and inquired and downloaded through the electronic invoice service platform. It has the following characteristics:
1. Convenience: electronic general invoices can be issued, queried and downloaded at anytime and anywhere, without the cumbersome process of printing and mailing of paper invoices.
2, environmental protection: electronic general invoice reduces the use of paper, which is conducive to saving resources and protecting the environment.
3, security: electronic general invoices use encryption technology to ensure the authenticity and security of invoices.
2. VAT Ordinary Invoice
VAT ordinary invoice is designed and printed under the supervision of the State Administration of Taxation (SAT), and is only limited to ordinary invoices purchased and used by general VAT taxpayers. It has the following characteristics:
1. Statutory: VAT general invoices are uniformly printed by the State Administration of Taxation and have legal effect.
2. Standardized: The issuance, use and management of VAT general invoices are strictly regulated, which ensures the standardization and unity of the invoices.
3, deductibility: general taxpayers can deduct input tax according to the tax law after obtaining VAT general invoices.
3. Comparison between electronic general invoices and VAT general invoices
1. Issuing method: electronic general invoices are issued through the VAT invoice management system, while VAT general invoices need to be filled out manually or issued through tax-control equipment.
2. Delivery method: electronic general invoices can be quickly delivered to the recipient by e-mail, SMS, etc., while VAT general invoices need to be mailed or delivered in person.
3. Management mode: electronic general invoices can be inquired, downloaded and managed through the electronic invoice service platform, while VAT general invoices need to establish a special invoice management system for storage and management.
In summary:
There are differences between electronic general invoices and VAT general invoices in issuance, use and management. Electronic general invoices are characterized by convenience, environmental protection and security, and are applicable to e-commerce, online shopping and other scenarios; while VAT general invoices are characterized by legality, standardization and deductibility, and are applicable to transactions between general taxpayers. In actual use, enterprises should choose the appropriate type of invoice according to their own situation and business needs.
Legal basis:
The Measures for the Administration of Invoice of the People's Republic of China
Article 20 stipulates that:
Units and individuals selling goods, providing services and engaging in other business activities shall issue invoices to the payer for the collection of money from external business operations; the payer shall issue invoices to the payee under special circumstances.
Article 21 stipulates:
All units and individuals engaged in production and business activities shall obtain an invoice from the payee when they purchase goods, receive services and engage in other business activities. When obtaining an invoice, no change in the name and amount shall be requested.