The difference between ordinary VAT invoice and special VAT invoice is as follows: 1. The printing requirements of invoices are different: according to Article 22 of the new tax administration law: "Special invoices for value-added tax shall be printed by enterprises designated by the competent tax authorities of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph. 2. Different invoice users: VAT special invoices can only be purchased and used by general VAT taxpayers. If small-scale taxpayers need to use them, they will be issued by the local tax authorities after approval by the tax authorities; Ordinary invoices can be purchased by all kinds of taxpayers engaged in business activities and handling tax registration. Taxpayers who have not applied for tax registration may also apply to the tax authorities for purchasing and using ordinary invoices. 3. The contents of the invoice are different: the special VAT invoice includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate and the VAT payable. In addition to the contents of ordinary invoices such as the name, quantity and measurement unit, unit price and price, billing unit, payee and billing date of the purchasing unit, sales unit and goods or services. 4. Invoices have different links: "Special VAT invoices have four links and seven links. The first copy is the stub copy (for future reference), the second copy is the invoice copy (for the buyer's bookkeeping), the third copy is the deduction copy (for the buyer's tax deduction certificate), the fourth copy is the bookkeeping copy (for the seller's bookkeeping), and the remaining three copies are seven copies, which are used as enterprise exit cards, inspections and warehouses respectively. Ordinary invoices generally have only triplicate, first stub, second invoice and third bookkeeping. 5. The role of invoices is different: the special VAT invoice is not only a voucher for the buyer and seller to receive and pay, but also a voucher for the buyer to deduct VAT; Except for agricultural and sideline products purchased at the statutory tax rate, ordinary invoices shall not be deducted.

Legal objectivity:

"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 21 When making taxable sales, a taxpayer shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice. Under any of the following circumstances, a special VAT invoice may not be issued: (1) The buyer of taxable sales is an individual consumer; (2) The tax exemption clause applies to taxable sales.