漫解税收丨如何区分专票和普票？怎么正确开具？

Core Viewpoint - The article discusses the differences between special invoices (专票) and ordinary invoices (普票) in the context of value-added tax (VAT) deductions, emphasizing the importance of understanding when to issue each type based on the buyer's tax status and the nature of the goods sold [2][4][6]. Group 1: Buyer Type Considerations - If the buyer is a general taxpayer, both special and ordinary invoices can be issued, with special invoices serving as proof for VAT input tax deductions [3]. - For small-scale taxpayers, even if a special invoice is issued, it cannot be used for VAT input tax deductions, making ordinary invoices more common [4]. - When the buyer is an individual consumer, only ordinary invoices can be issued [6]. Group 2: Goods Sold Considerations - Special invoices cannot be issued for tax-exempt goods, except as specified by laws and regulations [9]. - Certain consumer goods sold by general taxpayers, such as retail tobacco, alcohol, food, and cosmetics, cannot have special invoices issued [10][12]. Group 3: Policy References - The article references the "Interim Regulations on Value-Added Tax of the People's Republic of China" and the "Notice on Revising the Regulations on the Use of Special Invoices for Value-Added Tax" as the legal basis for the invoicing rules discussed [13].