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)稅(shui)(shui)人銷售只(zhi)能使(shi)用(yong)(yong)(yong)普(pu)通(tong)發(fa)票，不(bu)能使(shi)用(yong)(yong)(yong)增(zeng)(zeng)值稅(shui)(shui)專用(yong)(yong)(yong)發(fa)票，購買(mai)貨物與一般(ban)納(na)稅(shui)(shui)人相(xiang)同，可以收普(pu)通(tong)發(fa)票也(ye)能收增(zeng)(zeng)值稅(shui)(shui)專用(yong)(yong)(yong)發(fa)票，二者(zhe)收取增(zeng)(zeng)值稅(shui)(shui)專用(yong)(yong)(yong)發(fa)票后帳務處理不(bu)同。一般(ban)納(na)稅(shui)(shui)人按(an)價款部(bu)(bu)分入(ru)成(cheng)(cheng)本，稅(shui)(shui)款部(bu)(bu)分入(ru)"應(ying)交稅(shui)(shui)金--應(ying)交增(zeng)(zeng)值稅(shui)(shui)--進項(xiang)稅(shui)(shui)額(e)"帳戶，小規模(mo)納(na)稅(shui)(shui)人則按(an)全(quan)額(e)進入(ru)成(cheng)(cheng)本。

2、應交稅金的計算方法不同

一般納(na)稅(shui)(shui)人(ren)按(an)(an)(an)"抵扣制"計(ji)算稅(shui)(shui)金(jin)，即按(an)(an)(an)銷項(xiang)減(jian)進項(xiang)后的余額交(jiao)稅(shui)(shui)。小規模納(na)稅(shui)(shui)人(ren)按(an)(an)(an)銷售收入除于(1+適(shi)用稅(shui)(shui)率(lv))后的金(jin)額再乘稅(shui)(shui)率(lv)計(ji)算應交(jiao)稅(shui)(shui)金(jin)，工(gong)業6%，商業4%。

3、稅率不同

一(yi)(yi)般納稅(shui)人(ren)(ren)分為(wei)0稅(shui)率(lv)(lv)、13%稅(shui)率(lv)(lv)、17%稅(shui)率(lv)(lv)。小規模納稅(shui)人(ren)(ren)，商業企業按4%；工業企業按6% ，(免(mian)稅(shui)的(de)除外)。一(yi)(yi)般納稅(shui)人(ren)(ren)可以(yi)開(kai)具(ju)普通發(fa)票，普通發(fa)票的(de)稅(shui)率(lv)(lv)與專(zhuan)用(yong)發(fa)票的(de)稅(shui)率(lv)(lv)是相同的(de)。大多數一(yi)(yi)般納稅(shui)人(ren)(ren)的(de)稅(shui)率(lv)(lv)是17%，有少數的(de)一(yi)(yi)般納稅(shui)人(ren)(ren)的(de)稅(shui)率(lv)(lv)是13%，根據(ju)銷售(shou)的(de)產(chan)品(pin)稅(shui)率(lv)(lv)而定，自(zi)來水公(gong)司可以(yi)開(kai)具(ju)稅(shui)率(lv)(lv)為(wei)6%的(de)專(zhuan)用(yong)發(fa)票。

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4、印制要求不同

根據新的(de)《稅收征(zheng)管法(fa)》第二十二條規定(ding)(ding)(ding)：增值(zhi)稅專用發(fa)票由國(guo)務(wu)(wu)(wu)(wu)院稅務(wu)(wu)(wu)(wu)主(zhu)(zhu)管部門指定(ding)(ding)(ding)的(de)企業(ye)印制(zhi)；其他發(fa)票，按照國(guo)務(wu)(wu)(wu)(wu)院主(zhu)(zhu)管部門的(de)規定(ding)(ding)(ding)，分別由省(sheng)、自治區、直轄市國(guo)家稅務(wu)(wu)(wu)(wu)局、地方稅務(wu)(wu)(wu)(wu)局指定(ding)(ding)(ding)企業(ye)印制(zhi)。未經前款規定(ding)(ding)(ding)的(de)稅務(wu)(wu)(wu)(wu)機(ji)關指定(ding)(ding)(ding)，不得印制(zhi)發(fa)票。

5、使用的主體不同

增值稅(shui)(shui)(shui)專用(yong)發票(piao)一般只能(neng)由增值稅(shui)(shui)(shui)一般納(na)稅(shui)(shui)(shui)人(ren)領(ling)(ling)購(gou)使(shi)(shi)用(yong)，小規(gui)模納(na)稅(shui)(shui)(shui)人(ren)需(xu)要使(shi)(shi)用(yong)的，只能(neng)經(jing)稅(shui)(shui)(shui)務機(ji)關批準(zhun)后由當地的稅(shui)(shui)(shui)務機(ji)關代開；普通發票(piao)則可以由從事經(jing)營活動并(bing)辦理了(le)稅(shui)(shui)(shui)務登記的各種納(na)稅(shui)(shui)(shui)人(ren)領(ling)(ling)購(gou)使(shi)(shi)用(yong)，未辦理稅(shui)(shui)(shui)務登記的納(na)稅(shui)(shui)(shui)人(ren)也可以向稅(shui)(shui)(shui)務機(ji)關申請領(ling)(ling)購(gou)使(shi)(shi)用(yong)普通發票(piao)。

6、內容不同

增(zeng)值稅(shui)專用(yong)發(fa)票(piao)除了具備(bei)購買單(dan)位、銷售(shou)單(dan)位、商品或(huo)者(zhe)服務(wu)(wu)的(de)名稱(cheng)、商品或(huo)者(zhe)勞務(wu)(wu)的(de)數量(liang)和計量(liang)單(dan)位、單(dan)價(jia)和價(jia)款(kuan)、開(kai)票(piao)單(dan)位、收款(kuan)人、開(kai)票(piao)日(ri)期等(deng)普通發(fa)票(piao)所具備(bei)的(de)內容外，還(huan)包括(kuo)納(na)稅(shui)人稅(shui)務(wu)(wu)登記號、不含增(zeng)值稅(shui)金(jin)額、適用(yong)稅(shui)率、應納(na)增(zeng)值稅(shui)額等(deng)內容。

7、聯次不同

增(zeng)值稅專(zhuan)用(yong)(yong)發(fa)票(piao)有四(si)個(ge)聯(lian)(lian)(lian)(lian)次(ci)(ci)和七(qi)(qi)個(ge)聯(lian)(lian)(lian)(lian)次(ci)(ci)兩種(zhong)，第(di)(di)(di)一聯(lian)(lian)(lian)(lian)為(wei)存(cun)根聯(lian)(lian)(lian)(lian)(用(yong)(yong)于(yu)留(liu)存(cun)備查)，第(di)(di)(di)二(er)聯(lian)(lian)(lian)(lian)為(wei)發(fa)票(piao)聯(lian)(lian)(lian)(lian)(用(yong)(yong)于(yu)購買方(fang)(fang)記賬)，第(di)(di)(di)三聯(lian)(lian)(lian)(lian)為(wei)抵扣聯(lian)(lian)(lian)(lian)(用(yong)(yong)作(zuo)(zuo)購買方(fang)(fang)扣稅憑證(zheng))，第(di)(di)(di)四(si)聯(lian)(lian)(lian)(lian)為(wei)記賬聯(lian)(lian)(lian)(lian)(用(yong)(yong)于(yu)銷售(shou)方(fang)(fang)記賬)，七(qi)(qi)聯(lian)(lian)(lian)(lian)次(ci)(ci)的其他三聯(lian)(lian)(lian)(lian)為(wei)備用(yong)(yong)聯(lian)(lian)(lian)(lian)，分別作(zuo)(zuo)為(wei)企業(ye)出門證(zheng)、檢(jian)查和倉庫(ku)留(liu)存(cun)用(yong)(yong);普通(tong)發(fa)票(piao)則只有三聯(lian)(lian)(lian)(lian)，第(di)(di)(di)一聯(lian)(lian)(lian)(lian)為(wei)存(cun)根聯(lian)(lian)(lian)(lian)，第(di)(di)(di)二(er)聯(lian)(lian)(lian)(lian)為(wei)發(fa)票(piao)聯(lian)(lian)(lian)(lian)，第(di)(di)(di)三聯(lian)(lian)(lian)(lian)為(wei)記賬聯(lian)(lian)(lian)(lian)。

二、增值稅專用發票怎么開

增(zeng)值稅專(zhuan)用發票(piao)必須按下列規定開具：

1、項目(mu)填寫齊全，全部聯(lian)次一次填開，上、下聯(lian)的內容和金額一致。

2、字(zi)跡清(qing)楚，不(bu)得涂(tu)改。如填寫有(you)誤，應另行(xing)開(kai)具專用發票，并在誤填的專用發票上注(zhu)明"誤填作廢"四字(zi)。如專用發票開(kai)具后因購貨方(fang)不(bu)索取而成為廢票的，也(ye)應按填寫有(you)誤辦理。

3、發(fa)票(piao)聯和抵扣聯加(jia)(jia)蓋單(dan)位發(fa)票(piao)專(zhuan)(zhuan)(zhuan)用(yong)(yong)(yong)章(zhang)(zhang)，不得加(jia)(jia)蓋其他(ta)財務印章(zhang)(zhang)。根據不同版本的專(zhuan)(zhuan)(zhuan)用(yong)(yong)(yong)發(fa)票(piao)，財務專(zhuan)(zhuan)(zhuan)用(yong)(yong)(yong)章(zhang)(zhang)或發(fa)票(piao)專(zhuan)(zhuan)(zhuan)用(yong)(yong)(yong)章(zhang)(zhang)分別(bie)加(jia)(jia)蓋在專(zhuan)(zhuan)(zhuan)用(yong)(yong)(yong)發(fa)票(piao)的左(zuo)下(xia)角或右下(xia)角，覆蓋"開票(piao)單(dan)位"一(yi)欄。發(fa)票(piao)專(zhuan)(zhuan)(zhuan)用(yong)(yong)(yong)章(zhang)(zhang)使用(yong)(yong)(yong)紅色印泥(ni)。

4、納稅人開具專用(yong)(yong)發(fa)票必須預先加蓋專用(yong)(yong)發(fa)票銷貨單(dan)位欄戳記。不(bu)得手工(gong)填(tian)寫(xie)"銷貨單(dan)位"欄，用(yong)(yong)手工(gong)填(tian)寫(xie)的，屬于未按規定開具專用(yong)(yong)發(fa)票，購貨方(fang)不(bu)得作(zuo)為扣稅憑證。專用(yong)(yong)發(fa)票銷貨單(dan)位欄戳記用(yong)(yong)藍色印泥。

5、開具專用發(fa)票，必(bi)須(xu)在"金額"、"稅(shui)額"欄(lan)合計(ji)(小寫(xie))數(shu)前用"￥"符號封(feng)頂，在"價稅(shui)合計(ji)(大寫(xie))"欄(lan)大寫(xie)合計(ji)數(shu)前用" "符號封(feng)頂。

購銷雙方單位(wei)名稱(cheng)必須詳(xiang)細填(tian)(tian)寫(xie)，不得簡寫(xie)。如(ru)果單位(wei)名稱(cheng)較長，可(ke)在"名稱(cheng)"欄分上下兩(liang)行填(tian)(tian)寫(xie)，必要時可(ke)出該(gai)欄的上下橫線。

6、發(fa)生退貨，銷(xiao)售(shou)折讓收到購貨方抵(di)扣聯、發(fa)票的處理方法。

7、稅(shui)務機關(guan)代(dai)開(kai)專(zhuan)用(yong)(yong)發票，除加(jia)蓋納(na)稅(shui)人財(cai)務專(zhuan)用(yong)(yong)章(zhang)(zhang)外，必須同時加(jia)蓋稅(shui)務機關(guan)代(dai)開(kai)增值稅(shui)專(zhuan)用(yong)(yong)發票章(zhang)(zhang)，專(zhuan)用(yong)(yong)章(zhang)(zhang)加(jia)蓋在(zai)專(zhuan)用(yong)(yong)發票底端的中間位置，使用(yong)(yong)紅色(se)印泥。凡(fan)未加(jia)蓋上述用(yong)(yong)章(zhang)(zhang)的，購貨方一律不得作為抵(di)扣憑證。

8、不得拆本使用專用發票。