1．發票的印(yin)制要求不(bu)同：

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(gui)定的稅務機關(guan)指(zhi)定，不得(de)印制發票(piao)。

2．發票使用的(de)主體不同：

增(zeng)值(zhi)稅(shui)(shui)專用(yong)發(fa)票一般只(zhi)能(neng)由增(zeng)值(zhi)稅(shui)(shui)一般納(na)稅(shui)(shui)人領購(gou)使用(yong)，小(xiao)規模納(na)稅(shui)(shui)人需要使用(yong)的，只(zhi)能(neng)經(jing)稅(shui)(shui)務機關批準后(hou)由當地的稅(shui)(shui)務機關代開(kai)；普通(tong)發(fa)票則可(ke)以由從事(shi)經(jing)營活動并辦(ban)理了(le)稅(shui)(shui)務登記的各種納(na)稅(shui)(shui)人領購(gou)使用(yong)，未辦(ban)理稅(shui)(shui)務登記的納(na)稅(shui)(shui)人也可(ke)以向稅(shui)(shui)務機關申(shen)請(qing)領購(gou)使用(yong)普通(tong)發(fa)票。

3．發票的內容不同：

增值(zhi)稅(shui)(shui)專用發票除了具備購買單(dan)位、銷售(shou)單(dan)位、商品或(huo)者服務(wu)的名稱(cheng)、商品或(huo)者勞務(wu)的數量和(he)計量單(dan)位、單(dan)價和(he)價款(kuan)、開(kai)票單(dan)位、收款(kuan)人、開(kai)票日期等(deng)普通發票所具備的內(nei)容外，還包括納稅(shui)(shui)人稅(shui)(shui)務(wu)登記號、不含增值(zhi)稅(shui)(shui)金額、適用稅(shui)(shui)率(lv)、應納增值(zhi)稅(shui)(shui)額等(deng)內(nei)容。

4．發票的聯次(ci)不同：

增值稅(shui)專用(yong)發票有(you)四(si)個聯(lian)(lian)(lian)(lian)(lian)(lian)次和(he)七個聯(lian)(lian)(lian)(lian)(lian)(lian)次兩(liang)種，第(di)1聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)存(cun)(cun)(cun)(cun)根聯(lian)(lian)(lian)(lian)(lian)(lian)（用(yong)于(yu)(yu)留(liu)存(cun)(cun)(cun)(cun)備查），第(di)二(er)聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)發票聯(lian)(lian)(lian)(lian)(lian)(lian)（用(yong)于(yu)(yu)購買(mai)方記(ji)(ji)賬(zhang)），第(di)三聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)抵扣(kou)聯(lian)(lian)(lian)(lian)(lian)(lian)（用(yong)作購買(mai)方扣(kou)稅(shui)憑證），第(di)四(si)聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)記(ji)(ji)賬(zhang)聯(lian)(lian)(lian)(lian)(lian)(lian)（用(yong)于(yu)(yu)銷售方記(ji)(ji)賬(zhang)），七聯(lian)(lian)(lian)(lian)(lian)(lian)次的其他三聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)備用(yong)聯(lian)(lian)(lian)(lian)(lian)(lian)，分別作為(wei)企(qi)業(ye)出門證、檢(jian)查和(he)倉庫(ku)留(liu)存(cun)(cun)(cun)(cun)用(yong)；普通發票則只(zhi)有(you)三聯(lian)(lian)(lian)(lian)(lian)(lian)，第(di)1聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)存(cun)(cun)(cun)(cun)根聯(lian)(lian)(lian)(lian)(lian)(lian)，第(di)二(er)聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)發票聯(lian)(lian)(lian)(lian)(lian)(lian)，第(di)三聯(lian)(lian)(lian)(lian)(lian)(lian)為(wei)記(ji)(ji)賬(zhang)聯(lian)(lian)(lian)(lian)(lian)(lian)。

5．發票的作用不同(tong)：

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(pu)通(tong)發票除運費、收購農副產(chan)品、廢舊(jiu)物(wu)資的按法定(ding)稅率作抵扣(kou)外，其他的一律不予作抵扣(kou)用。