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What is the difference between scarlet letter VAT invoice and invalid VAT invoice?
Red-ink reversal: the invoiced invoice has been bookkept and cannot be voided. Only the same red-ink invoice can be issued, and the booked invoice can be reversed and reissued.
1. Essential difference between correction and invalidation of VAT invoice:
1. Red-ink offset means that the invoice issued in June 1 is wrong or wrong. For example, if the invoice issued in February is found to be wrong or wrong, and the other party refuses to accept it and returns it, it is necessary to go through the relevant formalities at the tax bureau for red-ink offset, and then issue a correct invoice with the same transaction content;
2.。 If the VAT invoice issued in the current month is wrongly issued or the customer refunds the ticket, it can be invalidated and reissued in the current month.
What is the difference between issuing 3% VAT invoice and 17% VAT invoice? Generally speaking, issuing on behalf of individuals or small-scale taxpayers refers to issuing to ordinary taxpayers. Since personal and small-scale investment cannot be deducted, 3% tax is paid directly. General taxpayers generally directly charge 17%.
What's the difference between Ningbo VAT invoice and Zhejiang VAT invoice? China's special VAT invoice has the same function, but it is distinguished by the name of the province.
The difference between voided VAT invoices and red-ink offset voiding: In the month of invoicing, if the invoice is inconsistent with the actual situation, it can be voided and reissued.
Red Offset: invoices issued before this month have been accounted and cannot be voided. Only the same "negative" invoice can be issued to offset the original invoice and then reissued.
What's the difference between ordinary tickets and VAT invoices? Simply put, the tax amount of value-added tax tickets can be deducted, and the tax amount of ordinary tickets cannot be deducted.
What's the difference between VAT invoice and ordinary tax invoice? For the seller, it is the same tax. For the buyer, the special invoice can be deducted, but the ordinary invoice cannot be deducted.
What's the difference between national tax invoice and value-added tax invoice? National tax invoices include VAT invoices and online invoices, and VAT invoices are national tax invoices.
The difference between special VAT invoice and ordinary invoice;
(1) Different users: special VAT tickets are collected by general VAT taxpayers except accommodation industry, and ordinary VAT tickets can be collected by general taxpayers or small-scale taxpayers.
(2) Different functions: Special VAT tickets can be deducted by ordinary taxpayers, while ordinary special VAT tickets cannot be deducted except for agricultural products produced and sold by agricultural producers.
(3) For different items: personal consumption, smoking, drinking, catering and entertainment activities, special VAT tickets cannot be issued, but ordinary special VAT tickets can be issued.
What's the difference between transportation VAT invoice and transportation VAT ordinary invoice? Ordinary VAT invoices are issued and managed by bringing ordinary VAT taxpayers except commercial retail into the VAT anti-counterfeiting tax control system, that is, ordinary taxpayers can use the same VAT anti-counterfeiting tax control system to issue special VAT invoices and ordinary VAT invoices, commonly known as "one machine with multiple tickets".
What's the difference between motor vehicle VAT invoice and ordinary VAT invoice? The difference between motor vehicle VAT invoice and ordinary VAT invoice is that motor vehicle VAT invoice is a special VAT invoice that can be used as input deduction, while ordinary VAT invoice cannot be deducted.
The unified invoice for anti-counterfeiting and tax-controlled motor vehicle sales is a special invoice for value-added tax. Special invoices have three elements: one is the price excluding tax, the other is the value-added tax, and the third is the total price tax.
The special VAT invoice consists of a basic copy or a basic copy plus other copies, and the basic copy is in triplicate:
First copy: Bookkeeping copy, that is, the invoice copy of the seller, is the seller's bookkeeping voucher, that is, the seller is the original voucher of the goods sold, the face tax amount refers to the output tax amount, and the amount refers to the invoice copy of the goods sold, which has the function of copying and is issued at one time, and the triple contents are consistent.
Second copy: deduction copy (used by the buyer to deduct taxes);
Triple: invoice copy (used by the buyer for bookkeeping).
Ordinary VAT invoices are issued and managed by bringing ordinary VAT taxpayers except commercial retail into the VAT anti-counterfeiting tax control system, that is, ordinary taxpayers can use the same VAT anti-counterfeiting tax control system to issue special VAT invoices and ordinary VAT invoices, commonly known as "one machine with multiple tickets".
The format, font, column number and content of the general VAT invoice are exactly the same as those of the special VAT invoice. According to the invoice number, it can be divided into two copies and five copies. The basic voucher is two vouchers, the first voucher is an accounting voucher, and the seller serves as an accounting voucher. The second copy is the invoice copy, and the buyer takes it as the accounting voucher. In addition, in order to meet the needs of some taxpayers, an additional triple coupon, that is, five coupons, was added after the basic coupon for enterprises to choose to use.
The coding principle of VAT ordinary invoice code is basically the same as that of special invoice. The meaning of 10 code in the upper left corner of the invoice: 1-4 code represents the province; The 5th-6th place represents the plate-making year; The seventh represents the print batch; The eighth digit represents the type of invoice, and the ordinary invoice is represented by "6"; The 9th digit stands for several editions, with two editions of ordinary invoices indicated by "2" and five editions of ordinary invoices indicated by "5"; The number 10 represents the amount, and the version number "0" represents the computer version.
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