一、增值稅發票和普通發票的區別

1、使用發票不同

小規模(mo)納(na)(na)稅(shui)(shui)(shui)(shui)人(ren)(ren)銷售只(zhi)能(neng)(neng)使用(yong)(yong)普通(tong)發(fa)(fa)票(piao)(piao)，不(bu)能(neng)(neng)使用(yong)(yong)增(zeng)值稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)(fa)票(piao)(piao)，購買貨物與(yu)一(yi)般納(na)(na)稅(shui)(shui)(shui)(shui)人(ren)(ren)相(xiang)同，可以收(shou)普通(tong)發(fa)(fa)票(piao)(piao)也能(neng)(neng)收(shou)增(zeng)值稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)(fa)票(piao)(piao)，二(er)者收(shou)取增(zeng)值稅(shui)(shui)(shui)(shui)專(zhuan)用(yong)(yong)發(fa)(fa)票(piao)(piao)后帳務處理不(bu)同。一(yi)般納(na)(na)稅(shui)(shui)(shui)(shui)人(ren)(ren)按價款(kuan)部(bu)分入(ru)成(cheng)本(ben)(ben)，稅(shui)(shui)(shui)(shui)款(kuan)部(bu)分入(ru)"應交(jiao)稅(shui)(shui)(shui)(shui)金--應交(jiao)增(zeng)值稅(shui)(shui)(shui)(shui)--進項稅(shui)(shui)(shui)(shui)額"帳戶，小規模(mo)納(na)(na)稅(shui)(shui)(shui)(shui)人(ren)(ren)則按全額進入(ru)成(cheng)本(ben)(ben)。

2、應交稅金的計算方法不同

一般(ban)納(na)稅(shui)人(ren)(ren)按(an)"抵扣制"計算稅(shui)金(jin)，即按(an)銷項(xiang)減(jian)進(jin)項(xiang)后的余額交(jiao)稅(shui)。小規模納(na)稅(shui)人(ren)(ren)按(an)銷售收入除于(yu)(1+適用稅(shui)率)后的金(jin)額再(zai)乘稅(shui)率計算應交(jiao)稅(shui)金(jin)，工(gong)業(ye)6%，商(shang)業(ye)4%。

3、稅率不同

一般(ban)納(na)稅(shui)(shui)人(ren)(ren)分(fen)為0稅(shui)(shui)率(lv)、13%稅(shui)(shui)率(lv)、17%稅(shui)(shui)率(lv)。小規模納(na)稅(shui)(shui)人(ren)(ren)，商業企業按4%；工業企業按6% ，(免稅(shui)(shui)的(de)除外)。一般(ban)納(na)稅(shui)(shui)人(ren)(ren)可(ke)以開(kai)具(ju)普通發(fa)票(piao)(piao)，普通發(fa)票(piao)(piao)的(de)稅(shui)(shui)率(lv)與(yu)專用發(fa)票(piao)(piao)的(de)稅(shui)(shui)率(lv)是相同的(de)。大(da)多數一般(ban)納(na)稅(shui)(shui)人(ren)(ren)的(de)稅(shui)(shui)率(lv)是17%，有少數的(de)一般(ban)納(na)稅(shui)(shui)人(ren)(ren)的(de)稅(shui)(shui)率(lv)是13%，根據銷售的(de)產品稅(shui)(shui)率(lv)而定(ding)，自來水公司可(ke)以開(kai)具(ju)稅(shui)(shui)率(lv)為6%的(de)專用發(fa)票(piao)(piao)。

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4、印制要求不同

根據新的(de)(de)《稅收征(zheng)管法》第二十二條規(gui)(gui)定：增值稅專(zhuan)用發(fa)票(piao)由(you)國務(wu)院稅務(wu)主管部門(men)指定的(de)(de)企業印制(zhi)(zhi)；其他發(fa)票(piao)，按照國務(wu)院主管部門(men)的(de)(de)規(gui)(gui)定，分別(bie)由(you)省、自治區、直轄(xia)市國家(jia)稅務(wu)局、地方(fang)稅務(wu)局指定企業印制(zhi)(zhi)。未經前款規(gui)(gui)定的(de)(de)稅務(wu)機關指定，不得(de)印制(zhi)(zhi)發(fa)票(piao)。

5、使用的主體不同

增值(zhi)稅(shui)(shui)(shui)專用發票一(yi)般只能由(you)增值(zhi)稅(shui)(shui)(shui)一(yi)般納稅(shui)(shui)(shui)人領購(gou)(gou)使用，小規模納稅(shui)(shui)(shui)人需要(yao)使用的，只能經稅(shui)(shui)(shui)務(wu)(wu)機(ji)關(guan)批準后由(you)當地的稅(shui)(shui)(shui)務(wu)(wu)機(ji)關(guan)代開；普通發票則可以由(you)從事(shi)經營活(huo)動(dong)并辦(ban)理了稅(shui)(shui)(shui)務(wu)(wu)登(deng)記(ji)的各種納稅(shui)(shui)(shui)人領購(gou)(gou)使用，未辦(ban)理稅(shui)(shui)(shui)務(wu)(wu)登(deng)記(ji)的納稅(shui)(shui)(shui)人也可以向稅(shui)(shui)(shui)務(wu)(wu)機(ji)關(guan)申(shen)請領購(gou)(gou)使用普通發票。

6、內容不同

增值稅(shui)(shui)專用發票(piao)(piao)除了具備購買單(dan)位、銷售(shou)單(dan)位、商(shang)品(pin)或(huo)者(zhe)服(fu)務(wu)的(de)(de)名稱、商(shang)品(pin)或(huo)者(zhe)勞務(wu)的(de)(de)數量(liang)和(he)計(ji)量(liang)單(dan)位、單(dan)價和(he)價款、開票(piao)(piao)單(dan)位、收款人(ren)、開票(piao)(piao)日期等普通發票(piao)(piao)所具備的(de)(de)內容(rong)外，還包括納稅(shui)(shui)人(ren)稅(shui)(shui)務(wu)登(deng)記(ji)號、不含增值稅(shui)(shui)金(jin)額(e)、適用稅(shui)(shui)率、應納增值稅(shui)(shui)額(e)等內容(rong)。

7、聯次不同

增值稅專用(yong)發(fa)(fa)票(piao)有(you)四個(ge)聯(lian)(lian)(lian)(lian)(lian)(lian)次(ci)和七(qi)個(ge)聯(lian)(lian)(lian)(lian)(lian)(lian)次(ci)兩種，第(di)一聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)存根(gen)(gen)聯(lian)(lian)(lian)(lian)(lian)(lian)(用(yong)于(yu)留存備查)，第(di)二聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)發(fa)(fa)票(piao)聯(lian)(lian)(lian)(lian)(lian)(lian)(用(yong)于(yu)購買方記(ji)賬(zhang))，第(di)三聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)抵扣聯(lian)(lian)(lian)(lian)(lian)(lian)(用(yong)作購買方扣稅憑證)，第(di)四聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)記(ji)賬(zhang)聯(lian)(lian)(lian)(lian)(lian)(lian)(用(yong)于(yu)銷售方記(ji)賬(zhang))，七(qi)聯(lian)(lian)(lian)(lian)(lian)(lian)次(ci)的其他(ta)三聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)備用(yong)聯(lian)(lian)(lian)(lian)(lian)(lian)，分別作為(wei)企業出門證、檢查和倉庫留存用(yong);普通(tong)發(fa)(fa)票(piao)則只有(you)三聯(lian)(lian)(lian)(lian)(lian)(lian)，第(di)一聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)存根(gen)(gen)聯(lian)(lian)(lian)(lian)(lian)(lian)，第(di)二聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)發(fa)(fa)票(piao)聯(lian)(lian)(lian)(lian)(lian)(lian)，第(di)三聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)記(ji)賬(zhang)聯(lian)(lian)(lian)(lian)(lian)(lian)。

二、增值稅專用發票怎么開

增值稅專用(yong)發票必須按下(xia)列規定開具(ju)：

1、項(xiang)目(mu)填寫齊全，全部聯(lian)次(ci)一次(ci)填開，上、下聯(lian)的內容和金(jin)額一致。

2、字跡清楚，不(bu)得(de)涂改。如填寫(xie)有誤，應(ying)另行(xing)開具專用(yong)(yong)發票，并在誤填的專用(yong)(yong)發票上注明"誤填作廢(fei)"四字。如專用(yong)(yong)發票開具后(hou)因(yin)購(gou)貨方不(bu)索取而成為廢(fei)票的，也應(ying)按填寫(xie)有誤辦理。

3、發票(piao)(piao)聯和抵扣聯加(jia)(jia)蓋(gai)單(dan)位發票(piao)(piao)專(zhuan)用(yong)(yong)章(zhang)，不(bu)得加(jia)(jia)蓋(gai)其他財務(wu)印(yin)章(zhang)。根(gen)據不(bu)同(tong)版本的專(zhuan)用(yong)(yong)發票(piao)(piao)，財務(wu)專(zhuan)用(yong)(yong)章(zhang)或(huo)發票(piao)(piao)專(zhuan)用(yong)(yong)章(zhang)分別加(jia)(jia)蓋(gai)在專(zhuan)用(yong)(yong)發票(piao)(piao)的左下角(jiao)或(huo)右下角(jiao)，覆蓋(gai)"開票(piao)(piao)單(dan)位"一(yi)欄。發票(piao)(piao)專(zhuan)用(yong)(yong)章(zhang)使用(yong)(yong)紅色印(yin)泥。

4、納(na)稅(shui)人開具專(zhuan)(zhuan)用(yong)發票必須預先加蓋專(zhuan)(zhuan)用(yong)發票銷貨(huo)單(dan)位欄戳記(ji)。不(bu)得(de)(de)手工填寫"銷貨(huo)單(dan)位"欄，用(yong)手工填寫的，屬于未按規(gui)定開具專(zhuan)(zhuan)用(yong)發票，購貨(huo)方(fang)不(bu)得(de)(de)作(zuo)為扣(kou)稅(shui)憑(ping)證。專(zhuan)(zhuan)用(yong)發票銷貨(huo)單(dan)位欄戳記(ji)用(yong)藍色印泥。

5、開具專用(yong)發票，必須在"金額"、"稅(shui)額"欄(lan)合計(ji)(小寫(xie))數前(qian)用(yong)"￥"符號封頂，在"價稅(shui)合計(ji)(大(da)寫(xie))"欄(lan)大(da)寫(xie)合計(ji)數前(qian)用(yong)" "符號封頂。

購銷雙方單(dan)位名(ming)稱必須詳細填寫，不得(de)簡(jian)寫。如果單(dan)位名(ming)稱較長，可在"名(ming)稱"欄分上下(xia)兩(liang)行填寫，必要時(shi)可出該欄的上下(xia)橫線。

6、發生退貨，銷售折讓(rang)收到購貨方(fang)抵扣聯、發票的處理方(fang)法(fa)。

7、稅(shui)(shui)(shui)務(wu)機(ji)關(guan)代(dai)開專(zhuan)(zhuan)用(yong)(yong)發票，除加蓋納稅(shui)(shui)(shui)人財務(wu)專(zhuan)(zhuan)用(yong)(yong)章(zhang)外，必須同(tong)時加蓋稅(shui)(shui)(shui)務(wu)機(ji)關(guan)代(dai)開增值(zhi)稅(shui)(shui)(shui)專(zhuan)(zhuan)用(yong)(yong)發票章(zhang)，專(zhuan)(zhuan)用(yong)(yong)章(zhang)加蓋在(zai)專(zhuan)(zhuan)用(yong)(yong)發票底端的(de)中間位置，使用(yong)(yong)紅色印泥。凡未加蓋上述用(yong)(yong)章(zhang)的(de)，購貨(huo)方一律不得作為抵扣憑證。

8、不得拆(chai)本使用(yong)專(zhuan)用(yong)發票(piao)。