Traditional Culture Encyclopedia - Hotel reservation - The difference between special tickets and ordinary tickets is easy to understand.
The difference between special tickets and ordinary tickets is easy to understand.
1, for different users, special VAT tickets are generally used by taxpayers, while ordinary tickets are generally used by taxpayers who have gone through tax registration when they are engaged in business.
2. Value-added means that special invoices can be deducted, but ordinary invoices can't.
3. Service life: the service life of the general VAT invoice is two months, and the service life of the special invoice is unlimited.
Legal basis: Article 21 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
For taxable sales, the taxpayer shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice. Under any of the following circumstances, a special VAT invoice may not be issued: (1) The buyer of taxable sales is an individual consumer; (2) The tax exemption clause applies to taxable sales.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.
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