1．發票的印制要求不同：

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．發票使(shi)用的主(zhu)體不同：

增(zeng)值稅(shui)(shui)(shui)(shui)專用發票一般只能(neng)(neng)由(you)增(zeng)值稅(shui)(shui)(shui)(shui)一般納(na)(na)(na)稅(shui)(shui)(shui)(shui)人(ren)領購使(shi)用，小規模納(na)(na)(na)稅(shui)(shui)(shui)(shui)人(ren)需要(yao)使(shi)用的，只能(neng)(neng)經稅(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)批準后由(you)當地(di)的稅(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)代開；普(pu)通發票則可(ke)以由(you)從事經營活動并辦理了稅(shui)(shui)(shui)(shui)務(wu)(wu)登(deng)記的各種納(na)(na)(na)稅(shui)(shui)(shui)(shui)人(ren)領購使(shi)用，未辦理稅(shui)(shui)(shui)(shui)務(wu)(wu)登(deng)記的納(na)(na)(na)稅(shui)(shui)(shui)(shui)人(ren)也可(ke)以向(xiang)稅(shui)(shui)(shui)(shui)務(wu)(wu)機關(guan)申請(qing)領購使(shi)用普(pu)通發票。

3．發票的(de)內容(rong)不同：

增(zeng)值稅(shui)(shui)(shui)專用發票(piao)(piao)除了具(ju)備(bei)購(gou)買(mai)單(dan)位(wei)、銷售單(dan)位(wei)、商(shang)品或者(zhe)服務的(de)(de)名稱、商(shang)品或者(zhe)勞(lao)務的(de)(de)數量和(he)計量單(dan)位(wei)、單(dan)價和(he)價款、開(kai)(kai)票(piao)(piao)單(dan)位(wei)、收款人、開(kai)(kai)票(piao)(piao)日期等(deng)普(pu)通發票(piao)(piao)所(suo)具(ju)備(bei)的(de)(de)內容外，還包(bao)括(kuo)納稅(shui)(shui)(shui)人稅(shui)(shui)(shui)務登記號、不含增(zeng)值稅(shui)(shui)(shui)金額、適(shi)用稅(shui)(shui)(shui)率、應納增(zeng)值稅(shui)(shui)(shui)額等(deng)內容。

4．發票的聯次不同：

增值稅專(zhuan)用(yong)發(fa)票(piao)(piao)(piao)有(you)四個聯(lian)(lian)(lian)(lian)次和七(qi)個聯(lian)(lian)(lian)(lian)次兩種(zhong)，第(di)(di)1聯(lian)(lian)(lian)(lian)為(wei)(wei)(wei)(wei)存(cun)(cun)根聯(lian)(lian)(lian)(lian)（用(yong)于留(liu)存(cun)(cun)備(bei)查），第(di)(di)二(er)聯(lian)(lian)(lian)(lian)為(wei)(wei)(wei)(wei)發(fa)票(piao)(piao)(piao)聯(lian)(lian)(lian)(lian)（用(yong)于購買方(fang)記(ji)(ji)賬），第(di)(di)三(san)聯(lian)(lian)(lian)(lian)為(wei)(wei)(wei)(wei)抵扣聯(lian)(lian)(lian)(lian)（用(yong)作購買方(fang)扣稅憑證(zheng)），第(di)(di)四聯(lian)(lian)(lian)(lian)為(wei)(wei)(wei)(wei)記(ji)(ji)賬聯(lian)(lian)(lian)(lian)（用(yong)于銷售方(fang)記(ji)(ji)賬），七(qi)聯(lian)(lian)(lian)(lian)次的其他三(san)聯(lian)(lian)(lian)(lian)為(wei)(wei)(wei)(wei)備(bei)用(yong)聯(lian)(lian)(lian)(lian)，分別作為(wei)(wei)(wei)(wei)企業出門證(zheng)、檢查和倉庫留(liu)存(cun)(cun)用(yong)；普通(tong)發(fa)票(piao)(piao)(piao)則(ze)只有(you)三(san)聯(lian)(lian)(lian)(lian)，第(di)(di)1聯(lian)(lian)(lian)(lian)為(wei)(wei)(wei)(wei)存(cun)(cun)根聯(lian)(lian)(lian)(lian)，第(di)(di)二(er)聯(lian)(lian)(lian)(lian)為(wei)(wei)(wei)(wei)發(fa)票(piao)(piao)(piao)聯(lian)(lian)(lian)(lian)，第(di)(di)三(san)聯(lian)(lian)(lian)(lian)為(wei)(wei)(wei)(wei)記(ji)(ji)賬聯(lian)(lian)(lian)(lian)。

5．發票的作(zuo)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。