The difference between ordinary invoices and special invoices

First, the difference between ordinary invoices and special invoices

1, the difference between ordinary tickets and special tickets is as follows:

(1) range is different. Special invoices are generally used for the production and operation of VAT taxable items among ordinary taxpayers; Ordinary invoices can be used for all business activities of all taxpayers;

(2) Different functions. Ordinary invoices are only commercial vouchers, while special invoices are not only commercial vouchers, but also tax deduction vouchers;

(3) The par value reflects different contents. Special invoices should include not only the contents recorded in ordinary invoices, but also the tax registration, address, telephone number, bank account and tax amount of buyers and sellers.

2. Legal basis: Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC).

The input tax of the following items shall not be deducted from the output tax:

(1) Goods, services, intangible assets and real estate purchased for simple taxation, exemption from value-added tax, collective welfare or personal consumption;

(two) abnormal losses of purchased goods and related labor and transportation services;

(3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses;

(four) other projects stipulated by the State Council.

Second, what is the use of special invoices?