1．發(fa)票的印制要求(qiu)不同：

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，未經前款規定的稅務機關指定，不得印制發票。

2．發(fa)票使(shi)用(yong)的主體不同(tong)：

增(zeng)(zeng)值稅(shui)專用(yong)發票(piao)一(yi)般只能由(you)增(zeng)(zeng)值稅(shui)一(yi)般納稅(shui)人(ren)領購(gou)使用(yong)，小規模(mo)納稅(shui)人(ren)需要使用(yong)的(de)，只能經稅(shui)務機關批準(zhun)后由(you)當(dang)地的(de)稅(shui)務機關代開；普通發票(piao)則(ze)可以由(you)從(cong)事經營(ying)活(huo)動并辦理了稅(shui)務登(deng)記的(de)各種納稅(shui)人(ren)領購(gou)使用(yong)，未(wei)辦理稅(shui)務登(deng)記的(de)納稅(shui)人(ren)也可以向稅(shui)務機關申請領購(gou)使用(yong)普通發票(piao)。

3．發票的(de)內(nei)容不(bu)同：

增值(zhi)(zhi)稅(shui)(shui)專用(yong)(yong)發票(piao)(piao)除了具備購買單(dan)(dan)位、銷售單(dan)(dan)位、商(shang)(shang)品(pin)或者(zhe)服務(wu)的(de)名稱、商(shang)(shang)品(pin)或者(zhe)勞務(wu)的(de)數量(liang)和(he)計量(liang)單(dan)(dan)位、單(dan)(dan)價和(he)價款、開票(piao)(piao)單(dan)(dan)位、收(shou)款人(ren)(ren)、開票(piao)(piao)日(ri)期等普(pu)通發票(piao)(piao)所(suo)具備的(de)內(nei)容外，還包括(kuo)納稅(shui)(shui)人(ren)(ren)稅(shui)(shui)務(wu)登記(ji)號、不含增值(zhi)(zhi)稅(shui)(shui)金額、適用(yong)(yong)稅(shui)(shui)率、應納增值(zhi)(zhi)稅(shui)(shui)額等內(nei)容。

4．發票的聯次不同：

增值稅(shui)專用(yong)(yong)(yong)發票有(you)四(si)(si)個(ge)聯(lian)(lian)(lian)(lian)(lian)次(ci)和(he)七(qi)個(ge)聯(lian)(lian)(lian)(lian)(lian)次(ci)兩種，第(di)(di)1聯(lian)(lian)(lian)(lian)(lian)為(wei)(wei)(wei)存(cun)根聯(lian)(lian)(lian)(lian)(lian)（用(yong)(yong)(yong)于留存(cun)備(bei)查(cha)），第(di)(di)二聯(lian)(lian)(lian)(lian)(lian)為(wei)(wei)(wei)發票聯(lian)(lian)(lian)(lian)(lian)（用(yong)(yong)(yong)于購(gou)買方記(ji)賬），第(di)(di)三聯(lian)(lian)(lian)(lian)(lian)為(wei)(wei)(wei)抵(di)扣聯(lian)(lian)(lian)(lian)(lian)（用(yong)(yong)(yong)作購(gou)買方扣稅(shui)憑證(zheng)(zheng)），第(di)(di)四(si)(si)聯(lian)(lian)(lian)(lian)(lian)為(wei)(wei)(wei)記(ji)賬聯(lian)(lian)(lian)(lian)(lian)（用(yong)(yong)(yong)于銷售方記(ji)賬），七(qi)聯(lian)(lian)(lian)(lian)(lian)次(ci)的其他三聯(lian)(lian)(lian)(lian)(lian)為(wei)(wei)(wei)備(bei)用(yong)(yong)(yong)聯(lian)(lian)(lian)(lian)(lian)，分別作為(wei)(wei)(wei)企業出門證(zheng)(zheng)、檢查(cha)和(he)倉庫留存(cun)用(yong)(yong)(yong)；普通(tong)發票則只有(you)三聯(lian)(lian)(lian)(lian)(lian)，第(di)(di)1聯(lian)(lian)(lian)(lian)(lian)為(wei)(wei)(wei)存(cun)根聯(lian)(lian)(lian)(lian)(lian)，第(di)(di)二聯(lian)(lian)(lian)(lian)(lian)為(wei)(wei)(wei)發票聯(lian)(lian)(lian)(lian)(lian)，第(di)(di)三聯(lian)(lian)(lian)(lian)(lian)為(wei)(wei)(wei)記(ji)賬聯(lian)(lian)(lian)(lian)(lian)。

5．發票的作用不(bu)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。