The difference between special ticket and ordinary ticket.

First, the difference between special tickets and ordinary tickets

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 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.

2. Does the company issue special or ordinary tickets for business travel and accommodation:

1. The company issues the following invoices for business trip and accommodation:

(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.

Legal basis:

"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 21 When making taxable sales, a taxpayer 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:

(a) the buyer of taxable sales behavior is an individual consumer;

(2) The tax exemption clause applies to taxable sales.

People's Republic of China (PRC) tax collection management law

Article 21 The tax authorities are the competent authorities of invoices, and are responsible for the management and supervision of the printing, purchase, issuance, purchase, storage and cancellation of invoices.

Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.

Measures for the administration of invoices shall be formulated by the State Council.

Twenty-second special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council.

No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.

Article 23 The state actively promotes the use of tax control devices according to the needs of tax collection and management. Taxpayers shall install and use tax control devices in accordance with the provisions, and shall not damage or change the tax control devices without authorization. Article 24 Taxpayers and withholding agents engaged in production and business operations must keep account books, accounting vouchers, tax payment vouchers and other relevant materials within the time limit prescribed by the competent departments of finance and taxation of the State Council.

Account books, accounting vouchers, tax payment vouchers and other relevant materials shall not be forged, altered or destroyed without authorization.