The tax rate of special VAT invoice and ordinary VAT invoice of general taxpayers is 17% for the seller and different for the buyer. Special VAT invoices can deduct 17% of the input tax, while ordinary VAT invoices cannot. The tax rate of special VAT invoices and ordinary VAT invoices issued by small-scale taxpayers in the tax bureau is 3% for the seller, and 3% for the output tax can be deducted for the special VAT invoices issued by the buyer, but not for the ordinary invoices. Generally, special VAT invoices can only be purchased and used by general VAT taxpayers. If a small-scale taxpayer needs to use it, it shall be issued by the local tax authorities after approval by the tax authorities. Ordinary invoices can be purchased by all kinds of taxpayers engaged in business activities and handling tax registration. Taxpayers who have not applied for tax registration may also apply to the tax authorities for purchasing and using ordinary invoices. The special VAT invoice not only includes the name of the buyer, the seller, the goods or services, the quantity and measurement unit of the goods or services, the unit price and the combined price, the billing unit, the payee and the billing date, but also includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate and the VAT payable. Special VAT invoice in quadruplicate and seven copies. The first copy is the stub copy (kept for future reference), the second copy is the invoice copy (for the buyer's bookkeeping), the third copy is the deduction copy (for the buyer's tax deduction certificate), the fourth copy is the bookkeeping copy (for the seller's bookkeeping), and the seventh copy is the backup copy, which is used for enterprise card issuing, inspection and warehouse retention respectively. Ordinary invoices are only in triplicate, with the first stub, the second invoice and the third bookkeeping.
Legal basis: According to the provisions of Article 22 of the new tax administration law: "Special invoices for value-added tax are printed by enterprises designated by the competent tax authorities of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.