Is the invoice issued by the general taxpayer of the travel agency a special ticket?

The invoices issued by ordinary taxpayers of travel agencies are issued with ordinary value-added tax.

Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36): Appendix 2: Provisions on Relevant Matters in the Pilot Project of Changing Business Tax to VAT;

1. During the pilot period of VAT reform, the relevant policies of the pilot taxpayers [refer to taxpayers who pay VAT in accordance with the Implementation Measures for the Pilot Reform of Business Tax to VAT (hereinafter referred to as the "Pilot Implementation Measures")].

(3) sales volume.

8. Pilot taxpayers who provide tourism services can choose to use the total price and extra-price expenses obtained, after deducting the accommodation fees, catering fees, transportation fees, visa fees, ticket fees and travel expenses paid by the buyers of tourism services to other tourism companies as sales.

The pilot taxpayers who choose the above method to calculate the sales volume shall not issue special VAT invoices for the above expenses collected and remitted by the buyers of tourism services, but may issue ordinary invoices.