Let’s look at a few concepts first. Electronic special invoices, that is, electronic special VAT invoices, are special VAT invoices. Their legal validity, basic purposes, and basic usage regulations are the same as those of special paper VAT invoices. Starting from December 21, 2020, electronic special invoices will be implemented for new taxpayers in 11 regions, including Tianjin, Hebei, Shanghai, Jiangsu, Zhejiang, Anhui, Guangdong, Chongqing, Sichuan, Ningbo and Shenzhen. Electronic general invoices, or general VAT invoices, are issued and managed by the VAT anti-counterfeiting tax control system for general VAT taxpayers other than commercial retail. Universal electronic invoices are a product of the information age. Like ordinary machine-printed invoices, they are uniformly issued by the tax bureau to merchants. The invoice numbers are uniformly coded across the country and distributed to merchants using unified anti-counterfeiting technology. The electronic invoices are accompanied by an electronic invoice. The tax office’s signature mechanism. We will take a look at the differences between electronic special tickets, electronic general tickets, and general electronic tickets from three aspects: deduction methods, inspection platforms, and invoice styles.

(1) Deduction methods Generally speaking, only special invoices can be used as deduction vouchers; ordinary invoices can be used as deduction vouchers in only a few special circumstances. See the picture for details:

(2) Inspection platform Currently, only invoices issued through the new VAT invoice management system can be queried through the national VAT invoice inspection platform. Including: special value-added tax invoices, general value-added tax invoices (including electronic general invoices, roll-type invoices, toll invoices), unified motor vehicle sales invoices, and unified second-hand car sales invoices. For other non-VAT invoice inspection platforms, you can only go to the electronic tax bureau of the province where you are registered. See the picture for details:

(3) Invoice styles are different. From the perspective of policy specifications, the policy is more standardized for invoices issued by the new system; at the same time, from the perspective of policy specifications, the policy is still more standardized for invoices issued by the new system. Be more standardized.

The above is the difference between electronic special tickets, electronic general tickets, and general electronic tickets. Do you understand it?