Traditional Culture Encyclopedia - Tourist attractions - What kind of invoice can the travel agency issue?

What kind of invoice can the travel agency issue?

Travel agencies can issue electronic or paper VAT general invoices and electronic or paper VAT special invoices. According to the taxation method selected by the travel agency, the invoices issued by the travel agency can also be divided into general tax invoices or differential tax invoices. Compared with the general tax method, the differential tax method is a measure taken by the tax authorities to deal with the items with the risk of repeated collection that cannot be deducted from the VAT input tax after the reform of the camp. For invoices issued in this way, the words and amount of differential tax will be displayed in the remarks column. At the same time, qualified travel agencies can only issue ordinary VAT invoices for the differential income, and the rest of the travel agencies are allowed to issue special VAT invoices.