The difference between hotel special ticket and ordinary ticket.

The difference between hotel special ticket and ordinary ticket;

1, with different functions, special tickets can be tax deductible, while ordinary tickets cannot be tax deductible. The tax credit here can only be used for general taxpayers to deduct taxes, and small-scale taxpayers cannot deduct them;

2. The contents of the invoice are different. Special invoices should include not only the contents recorded in ordinary invoices, but also the tax registration numbers, addresses, telephone numbers, bank accounts, tax amounts, etc. of the buyers and sellers.

3. The invoice price is different. Ordinary ticket price includes tax, special ticket price does not include tax. Fill in the tax and price separately.

The company's business trip to accommodation invoice is as follows:

1. Employees of small-scale taxpayers who travel and stay in hotels can choose to issue ordinary VAT invoices;

2. Employees of general VAT taxpayers who are on business trips and staying in hotels should ask for special VAT invoices from hotels.

To sum up, there is no difference between special tickets and ordinary tickets, and it needs to be decided according to the actual situation. If the drawer is a general taxpayer, it is the same to issue a special invoice or an ordinary invoice, and the enterprise also needs to pay VAT. For small-scale enterprises, there is no need to pay taxes if ordinary invoices are issued within the threshold limit, and there is no tax reduction or exemption if special invoices are issued. Special invoices can be deducted from value-added tax, and can also be accounted for at cost.

Legal basis:

"People's Republic of China (PRC) invoice management measures" tenth.

Invoices shall be overprinted with a unified national invoice producer seal. The unified national invoice producer seal style and invoice layout printing requirements are formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). The invoice producer seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is forbidden to forge the seal of invoice producer.

Article 16

Units and individuals applying for receiving and purchasing invoices shall apply for a ticket purchase certificate, provide the identity certificate of the agent, tax registration certificate or other relevant certificates, as well as the impression of the financial seal or special seal for invoices, and issue an invoice receiving and purchasing book after being audited by the competent tax authorities.

Units and individuals receiving and purchasing invoices shall receive and purchase invoices from the competent tax authorities in accordance with the types, quantities and ways of purchasing tickets approved in the invoice receiving and purchasing book.

Article 21 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer who asks for a special VAT invoice, and indicate the sales amount and output tax separately on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(1) Selling goods or taxable services to consumers;

(2) Tax exemption provisions shall apply to the sale of goods or taxable services;

(3) Small-scale taxpayers sell goods or taxable services.