1. Special VAT invoice is a special invoice for general VAT taxpayers to produce and operate VAT taxable items. The functions of special VAT invoices are as follows: Special VAT invoices are commercial documents. Since the tax on invoice purchase can be deducted, the buyer should pay the value-added tax to the seller. Therefore, it is also a tax payment voucher, which plays a legal role in proving the seller's tax obligation and the buyer's input tax. Every link of a commodity from initial production to final consumption can be connected by a special VAT invoice. According to the tax amount indicated on the special invoice, each link is taxed and deducted, so that the tax is transferred from the previous business link to the next business link until the goods or services are provided to the final consumers. The total amount of tax payable indicated on the special VAT invoice issued by each link is the total tax burden of the goods or services. Therefore, it embodies the characteristics of universal collection of value-added tax and fair tax burden.
2. Difference between ordinary tickets and special tickets: Special VAT invoices can be deducted when deducting, but ordinary VAT invoices cannot be deducted. When issuing invoices, special VAT invoices need to provide the buyer's detailed information, while ordinary VAT invoices do not. When used, the special VAT invoice is unlimited, and the service life of ordinary VAT invoice is 2 months. Only general VAT taxpayers can issue special VAT invoices. As a unit that issues ordinary invoices and special VAT invoices at the same time, the tax paid by issuing these two invoices is the same.
1. Training institutions are profit-making institutions that cultivate a person's expertise or interest in a certain field. At present, training institutions are divided into interest training institutions, discipline training institutions and adult vocational education training institutions.