Electronic ordinary invoice and VAT ordinary invoice.

Electronic ordinary invoice and VAT ordinary invoice are two common invoice types, and there are some differences in their issuance, use and management.

I. Electronic Ordinary Invoice

Electronic ordinary invoice refers to the VAT electronic ordinary invoice issued and uploaded through the VAT invoice management system and queried and downloaded through the electronic invoice service platform. It has the following characteristics:

1. Convenience: Electronic ordinary invoices can be issued, inquired and downloaded anytime and anywhere, eliminating the tedious process of printing and mailing paper invoices.

2, environmental protection: electronic ordinary invoices reduce the use of paper, which is conducive to saving resources and protecting the environment.

3. Security: Electronic ordinary invoices adopt encryption technology to ensure the authenticity and security of invoices.

Two. Ordinary VAT invoice

Ordinary VAT invoices are designed and printed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and are only used by ordinary VAT taxpayers. It has the following characteristics:

1. Legitimacy: The general VAT invoice is uniformly printed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and has legal effect.

2. Normality: There are strict regulations on the issuance, use and management of ordinary VAT invoices, which ensures the standardization and unification of invoices.

3. Deductibility: After obtaining the ordinary VAT invoice, the general taxpayer can deduct the input tax according to the provisions of the tax law.

Three. Comparison between Electronic Ordinary Invoice and VAT Ordinary Invoice

1. Issuing method: electronic ordinary invoices are issued through the VAT invoice management system, while VAT ordinary invoices need to be filled in manually or issued through tax control equipment.

2. Delivery method: Electronic ordinary invoices can be quickly delivered to the payee by email, SMS, etc. , and ordinary VAT invoices need to be mailed or delivered in person.

3. Management mode: Electronic ordinary invoices can be queried, downloaded and managed through the electronic invoice service platform, while VAT ordinary invoices need to be kept and managed through the establishment of a special invoice management system.

To sum up:

There are differences in the issuance, use and management of electronic ordinary invoices and VAT ordinary invoices. Electronic ordinary invoice has the characteristics of convenience, environmental protection and safety, and is suitable for e-commerce and online shopping. Ordinary VAT invoices are legal, standardized and deductible, and are suitable for transactions between ordinary taxpayers. In practice, enterprises should choose the appropriate invoice type according to their own situation and business needs.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 20 provides that:

Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 2 1 stipulates that:

All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.