国庆长假快乐游，ETC车主来看“纸改电”后发票怎么开

Core Viewpoint - The article addresses the confusion among taxpayers regarding the accurate filling of the VAT tax declaration form when issuing both special and ordinary VAT invoices in the same month. It provides a detailed example to clarify the process for general taxpayers [12][13]. Group 1: VAT Invoices - Special VAT invoices are designed and printed under the supervision of the State Administration of Taxation and have a deduction function, serving as an important certificate for general VAT taxpayers to deduct VAT [12]. - Ordinary VAT invoices are issued during the sale of goods or provision of services and generally cannot be used for input tax deductions, except for special provisions [12]. Group 2: Example Analysis - A construction material sales company, as a general taxpayer, had a total sales revenue of 660,000 yuan (excluding tax) in May 2025, with 460,000 yuan from special VAT invoices and 200,000 yuan from ordinary VAT invoices [13][14]. - The output tax for the special VAT invoice sales is calculated as 460,000 × 13% = 59,800 yuan, while for the ordinary VAT invoice sales, it is 200,000 × 13% = 26,000 yuan [17]. Group 3: Filling the VAT Declaration Form - The VAT declaration form should reflect the sales amounts and corresponding output tax for both special and ordinary invoices, ensuring accurate reporting of the total sales and tax liabilities [18][19]. - The example illustrates how to fill out the VAT declaration form, specifying the sales amounts and output tax for both types of invoices under the applicable tax rates [18][19].