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[The difference between ordinary invoices and value-added tax invoices]
1. The printing requirements for invoices are different: value-added tax special invoices are printed by enterprises designated by the tax authorities of the State Council; other invoices are printed by enterprises designated by the provincial, autonomous region, municipality directly under the Central Government and local tax bureaus. Invoices may not be printed without the designation of the tax authorities as stipulated in the preceding paragraph.
2. The subjects of invoices are different: VAT special invoices can generally be purchased and used by general VAT taxpayers. If small-scale taxpayers need to use them, they can only be issued by local tax authorities after approval by the tax authorities; ordinary invoices can be purchased and used by various taxpayers engaged in business activities and have completed tax registration. Taxpayers who have not completed tax registration can also apply to the tax authorities to obtain and use ordinary invoices.
3. The contents of invoices are different: In addition to the purchase unit, sales unit, goods or services, the number of goods or services and the unit of measurement, unit price and price, invoice issuing unit, payee, invoice date, special invoices also include taxpayer tax registration number, excluding the value-added tax amount, applicable tax rate, and the amount of value-added tax to be paid.
4. The functions of invoices are different: VAT special invoices are not only certificates for both purchasers and sellers to receive and pay, but can also be used as certificates for the purchaser to deduct VAT; while ordinary invoices are not deducted except for freight, purchase of agricultural and sideline products, and waste materials at the statutory tax rate.
[The difference between ordinary invoices and VAT invoices is popular version]
1. VAT and VAT invoices
For example, a farmer bought durian seeds (the seed price is very low, so it is neglected, which is convenient for calculation), and the seed price is regarded as 0 yuan. After the durian matures, the farmer wants to make 100 yuan, so he plans to sell it for 100 yuan. A manufacturer that produces durian candy comes to buy durian and goes back to make raw materials, and requires a VAT invoice. Farmers can do it if they want to issue invoices but have to pay a 17% tax, so they can earn less than 100 yuan (because my country's price includes tax, while the United States has separate prices and taxes). So how much can they earn if the price is 100 yuan? 100/1.17=85.4 yuan. In order to make a profit of 100 yuan, the farmers finally offer a price of 117 yuan, of which 100 is profit and 17 is tax. The manufacturer spent 117 yuan to buy durian and a VAT invoice with a denomination of 117 yuan.
2. VAT deduction issue The above manufacturer spent 117 yuan to buy durian and started producing durian sugar. This batch of sugar manufacturers want to make 200 yuan. If he sells 317 yuan and the buyer requires a VAT invoice, his profit will not be 200 yuan, because he has to pay taxes of 317-317/1.17=46.06 yuan. So how should manufacturers price to earn 200? The answer is: 117 (purchase price) + 200*1.17=351 yuan, of which 51 yuan is value-added tax. Now the problem is that if the manufacturer does not have a VAT invoice issued by farmers, then the country believes that the manufacturer has no cost to obtain raw materials, that is, the purchase price of durian is 0 yuan, so the 51 yuan tax of the 351 yuan sugar sold by the manufacturer must be paid. If the manufacturer has a farmers' VAT invoice, the country believes that 17 of the 51 yuan has been submitted, and the manufacturer only needs to pay another 34 yuan. This means deduction.
Next talk about the application. As a company's intention is to obtain more VAT invoices and issue less VAT invoices when sales remain unchanged. For example: The factory sells 1 kilogram of sugar for a price of 351 yuan this year (anyone in the factory may want an invoice). If the buyer wants an invoice, the manufacturer will make 200 yuan, which is calculated above. So if the buyer doesn’t have tickets, how much can the manufacturer make? The answer is 234 yuan. The manufacturer of the 200 yuan tax has been added to the selling price, but because the buyer has not issued an invoice, the buyer of the 34 yuan should pay the national tax money and put it in the factory's pocket. Therefore, in the future, everyone should issue more invoices when going out to consume, otherwise they will give the tax money to others.So sometimes we will encounter invoices and the merchant says that you don’t pay any discounts, but remember that the discounts he gives you will definitely be less than the tax you pay!
3. Ordinary invoice One of the functions of invoices is a certificate for the state to check operating income. The more invoices a merchant issues, the better the performance, and the more tax you pay. So is it useful for us ordinary people to get a lot of invoices? The answer is no! So how do you do it? The answer is to start a company! For example, if you open a company and you issue a lot of tickets, it means that you have good performance, and you have to pay a lot of taxes! Really? Of course not, the amount of tax depends on profit. Profit = sales - cost, so how do you view this cost? An invoice. If a company wants to do business, it must have social engagements, so it should be regarded as a cost for a meal! So you have to issue an invoice, and the ticket will be used as a cost voucher. For example: the company sells 10,000 yuan this year, and the cost is 1,000 yuan (with invoices as vouchers), and the profit is 9,000. You also have to pay a profit tax of 10% (assuming) the final net profit is 9000* (1-10%) = 8100 yuan, but if I have a meal invoice of 9000 yuan, then my cost will become 10000, and then you don’t have to pay a tax of 900 yuan!
[Schematic of the difference between ordinary invoices and VAT invoices]
What is the difference between ordinary invoices and VAT invoices? What is the common explanation of the difference between ordinary invoices and VAT invoices? Illustration of the difference between a normal invoice and a VAT invoice? The editor of the Accounting Network has sorted it out, please take a look~
4. The functions of invoices are different: VAT special invoices are not only certificates for both purchasers and sellers to receive and pay, but can also be used as certificates for the purchaser to deduct VAT; while ordinary invoices are not deducted except for freight, purchase of agricultural and sideline products, and waste materials at the statutory tax rate.
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