1．發票的印(yin)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．發票使用(yong)的(de)主體不(bu)同：

增值(zhi)稅(shui)(shui)(shui)(shui)(shui)專用(yong)發票(piao)(piao)一(yi)般(ban)只能(neng)由(you)增值(zhi)稅(shui)(shui)(shui)(shui)(shui)一(yi)般(ban)納稅(shui)(shui)(shui)(shui)(shui)人領(ling)購使(shi)(shi)用(yong)，小規模納稅(shui)(shui)(shui)(shui)(shui)人需(xu)要使(shi)(shi)用(yong)的(de)，只能(neng)經稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)關批(pi)準后由(you)當地的(de)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)關代開(kai)；普通發票(piao)(piao)則可以(yi)由(you)從事經營(ying)活動并辦理(li)了(le)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)登記的(de)各(ge)種納稅(shui)(shui)(shui)(shui)(shui)人領(ling)購使(shi)(shi)用(yong)，未(wei)辦理(li)稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)登記的(de)納稅(shui)(shui)(shui)(shui)(shui)人也可以(yi)向稅(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)關申(shen)請領(ling)購使(shi)(shi)用(yong)普通發票(piao)(piao)。

3．發票的內容(rong)不同：

增(zeng)值稅專用(yong)發(fa)票(piao)除了具備購買單(dan)(dan)位(wei)、銷售單(dan)(dan)位(wei)、商(shang)(shang)品(pin)或(huo)者服務(wu)的(de)(de)名稱、商(shang)(shang)品(pin)或(huo)者勞(lao)務(wu)的(de)(de)數(shu)量(liang)和計量(liang)單(dan)(dan)位(wei)、單(dan)(dan)價和價款、開票(piao)單(dan)(dan)位(wei)、收款人、開票(piao)日期等(deng)普通發(fa)票(piao)所(suo)具備的(de)(de)內容外，還包(bao)括納稅人稅務(wu)登記號(hao)、不含增(zeng)值稅金額、適用(yong)稅率、應(ying)納增(zeng)值稅額等(deng)內容。

4．發票的聯次不(bu)同：

增(zeng)值(zhi)稅專(zhuan)用(yong)發(fa)(fa)票有(you)四(si)個聯(lian)(lian)(lian)(lian)次(ci)和(he)七個聯(lian)(lian)(lian)(lian)次(ci)兩種(zhong)，第(di)(di)1聯(lian)(lian)(lian)(lian)為(wei)(wei)存(cun)(cun)根聯(lian)(lian)(lian)(lian)（用(yong)于留存(cun)(cun)備查），第(di)(di)二聯(lian)(lian)(lian)(lian)為(wei)(wei)發(fa)(fa)票聯(lian)(lian)(lian)(lian)（用(yong)于購買方(fang)(fang)(fang)記(ji)(ji)賬(zhang)），第(di)(di)三聯(lian)(lian)(lian)(lian)為(wei)(wei)抵扣聯(lian)(lian)(lian)(lian)（用(yong)作購買方(fang)(fang)(fang)扣稅憑證），第(di)(di)四(si)聯(lian)(lian)(lian)(lian)為(wei)(wei)記(ji)(ji)賬(zhang)聯(lian)(lian)(lian)(lian)（用(yong)于銷售方(fang)(fang)(fang)記(ji)(ji)賬(zhang)），七聯(lian)(lian)(lian)(lian)次(ci)的其他三聯(lian)(lian)(lian)(lian)為(wei)(wei)備用(yong)聯(lian)(lian)(lian)(lian)，分(fen)別(bie)作為(wei)(wei)企業出門證、檢查和(he)倉庫留存(cun)(cun)用(yong)；普通(tong)發(fa)(fa)票則只有(you)三聯(lian)(lian)(lian)(lian)，第(di)(di)1聯(lian)(lian)(lian)(lian)為(wei)(wei)存(cun)(cun)根聯(lian)(lian)(lian)(lian)，第(di)(di)二聯(lian)(lian)(lian)(lian)為(wei)(wei)發(fa)(fa)票聯(lian)(lian)(lian)(lian)，第(di)(di)三聯(lian)(lian)(lian)(lian)為(wei)(wei)記(ji)(ji)賬(zhang)聯(lian)(lian)(lian)(lian)。

5．發(fa)票的作用不同：

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。