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中国普票与专票的区别

1、功 能

专票:它的全名叫增值税专用发票。

为什么要加上“专用“两个字呢?

这要从增值税的计税原理上来进行分析,增值税正常是使用购进扣除法来进行计算税款的,也就是说可以将购进货物在上游环节所缴纳的增值税,在本环节计算增值税时扣除掉。但是扣除税款需要用什么凭证呢?

所以国家就规定了一种发票,这种发票专门用来进行税款抵扣的,所以大家都称他为增值税专用发票。

增值税专用发票的来源,也说明了增值税专用发票的最大功能,就是可以用来抵扣税款,这也是它区别于普通发票的最本质的特征。

所以专用发票的基本联次除了发票联、记账联外还有一个抵扣联。

普通发票的基本联次只有发票联和记账联。

划重点:专票可以抵扣税款、普票不可以!

2、开具发票的企业类型

专票:通常情况下只有增值税一般纳税人才可以申领和开具增值税专用发票,小规模纳税人只能到税务机关进行代开,没有登记注册的自然人或机关事业单位是不能代开专用发票的。

但也有特殊情况目前已有8个行业的小规模纳税人可以申请自行开具专用发票。

普票:只要是登记注册的增值税纳税人都可以申领普通发票,自然人或机关事业单位也可以去税务机关代开普通发票。

划重点:通常一般纳税人开专票、小规模开普票!

3、开具范围不同

专票:开具范围要小一点,不是什么业务都能够开具增值税专用发票的,有一些特殊的经营行为,就不允许开具增值税专用发票,比如

(1)零售的烟酒食品,服装,鞋帽,化妆品等等一些消费品,是不能开具增值税专用发票的。

(2)销售免税商品或劳务的,也不能开具增值税专用发票。

(3)出口的货物,或者是在境外销售的应税劳务,那么也不能开具增值税专用发票。

(4)如果购买方是将货物购买了货物是用于集体福利或者是个人消费的,按照增值税的规定,这种购进货物是不能进行进项税抵扣的,所以也不能开具增值税专用发票的。

(5)向消费者个人销售货物或者是提供劳务,不能开具增值税专用发票。

普票:开具范围最广泛,无论是什么业务,只要购买方有需求,销售方都可以开具普通发票,没有任何限制。

划重点:普票的开具范围不限制、专票要看开票内容!

4、发票红冲要求不同

如果发生了销货部分退回、开票有误、销售折让等情形,并且已经跨月了,不能直接进行发票作废,需要进行发票红冲操作。专用发票和普通发票有很大的区别。

普票:普通发票红冲很简单,在税控系统中找到需要红冲的发票,直接根据经营情形或购买方的要求开具一张负数发票。而且在不超过原发票金额的情况下,可以开具多张负数发票。

专票:专用发票的红冲操作就复杂多了,而且需要税务机关或税控系统的审批。

(1)首先要判断由谁来提出红冲申请。如果没有认证、抵扣,则由销售方在税控系统中填写并上传《开具红字增值税专用发票信息表》;如果认证了,那么要由购买方在税控系统中填写并上传《开具红字增值税专用发票信息表》。

(2)在税务机关或税控系统检验通过后,销售方根据审批过的信息表要求开具一张红字专用发票。

红字发票只能开一张,而且要和原专用发票一一对应。

划重点:普票处理红冲简单、专票复杂!

5、精华帖

普票和专票的的区别:

1、抵扣时,增值税专用发票能抵扣,增值税普通发票不可以抵扣。

2、开具发票时,增值税专用发票需要购货方详细的资料信息,增值税普通发票则不需要。使用时,增值税专用发票是无限制时间的,增值税普通发票的使用期限是2个月。

3、只有增值税一般纳税人才能开具增值税专用发票.作为既有普通发票又有增值税专用发票的单位来说,开具这两种发票所交的税都是一样的(两种发票税率是一样的)。

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