1．發票的(de)印(yin)制要求不同(tong)：

根據新的《稅收征管法》第二十二條規定：增值稅專用發票由國務院稅務主管部門指定的企業印制；其他發票，按照國務院主管部門的規定，分別由省、自治區、直轄市國家稅務局、地方稅務局指定企業印制。呼市財務費用，未經前款規定的稅務機關指定，不得印制發票。

2．發(fa)票使用的(de)主體不同：

增(zeng)值稅(shui)(shui)(shui)(shui)(shui)專用發(fa)票(piao)(piao)一般(ban)只能(neng)由(you)增(zeng)值稅(shui)(shui)(shui)(shui)(shui)一般(ban)納稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)領購(gou)使(shi)(shi)用，小規模納稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)需要使(shi)(shi)用的(de)，只能(neng)經(jing)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)關批準后由(you)當地(di)的(de)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)關代開；普通發(fa)票(piao)(piao)則可以(yi)由(you)從(cong)事經(jing)營活動并(bing)辦理(li)了稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)登記的(de)各種納稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)領購(gou)使(shi)(shi)用，未辦理(li)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)登記的(de)納稅(shui)(shui)(shui)(shui)(shui)人(ren)(ren)也可以(yi)向稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)關申請(qing)領購(gou)使(shi)(shi)用普通發(fa)票(piao)(piao)。

3．發票的內容不同：

增值稅(shui)專用(yong)發票除了具(ju)備購買單(dan)位、銷(xiao)售單(dan)位、商品或(huo)者(zhe)服務的名稱、商品或(huo)者(zhe)勞務的數量和計量單(dan)位、單(dan)價和價款(kuan)、開(kai)票單(dan)位、收款(kuan)人(ren)、開(kai)票日(ri)期等(deng)普通發票所具(ju)備的內(nei)容(rong)外，還包(bao)括納(na)(na)稅(shui)人(ren)稅(shui)務登(deng)記號、不含增值稅(shui)金額、適用(yong)稅(shui)率、應納(na)(na)增值稅(shui)額等(deng)內(nei)容(rong)。

4．發票的聯次不同(tong)：

增值稅(shui)專(zhuan)用(yong)發(fa)票(piao)(piao)有四(si)個聯(lian)(lian)(lian)(lian)(lian)次(ci)(ci)和七(qi)個聯(lian)(lian)(lian)(lian)(lian)次(ci)(ci)兩種，第1聯(lian)(lian)(lian)(lian)(lian)為(wei)存(cun)根聯(lian)(lian)(lian)(lian)(lian)（用(yong)于(yu)留存(cun)備查），第二聯(lian)(lian)(lian)(lian)(lian)為(wei)發(fa)票(piao)(piao)聯(lian)(lian)(lian)(lian)(lian)（用(yong)于(yu)購(gou)買方記賬），第三(san)聯(lian)(lian)(lian)(lian)(lian)為(wei)抵扣聯(lian)(lian)(lian)(lian)(lian)（用(yong)作(zuo)購(gou)買方扣稅(shui)憑證），第四(si)聯(lian)(lian)(lian)(lian)(lian)為(wei)記賬聯(lian)(lian)(lian)(lian)(lian)（用(yong)于(yu)銷(xiao)售方記賬），七(qi)聯(lian)(lian)(lian)(lian)(lian)次(ci)(ci)的其他三(san)聯(lian)(lian)(lian)(lian)(lian)為(wei)備用(yong)聯(lian)(lian)(lian)(lian)(lian)，分別作(zuo)為(wei)企業出(chu)門證、檢查和倉庫(ku)留存(cun)用(yong)；普通發(fa)票(piao)(piao)則只有三(san)聯(lian)(lian)(lian)(lian)(lian)，第1聯(lian)(lian)(lian)(lian)(lian)為(wei)存(cun)根聯(lian)(lian)(lian)(lian)(lian)，第二聯(lian)(lian)(lian)(lian)(lian)為(wei)發(fa)票(piao)(piao)聯(lian)(lian)(lian)(lian)(lian)，第三(san)聯(lian)(lian)(lian)(lian)(lian)為(wei)記賬聯(lian)(lian)(lian)(lian)(lian)。

5．發票的(de)作用不同：

增值稅專用發票不僅是購銷雙方收付款的憑證，而且可以用作購買方扣除增值稅的憑證；呼市財務管理，而普通發票除運費、收購農副產品、廢舊物資的按法定稅率作抵扣外，其他的一律不予作抵扣用。