Is the invoice issued after the reform of the tourism industry a special VAT invoice or an ordinary VAT invoice?

Special invoices for value-added tax are mainly used to transfer out the materials or services that constitute the unit cost of the other party. If the other party is the final consumer, then he becomes the ultimate undertaker of tax, and there is no possibility of transferring tax, so the special VAT invoice is useless to him, even if it is obtained, it cannot be deducted.

According to its nature, tourism cannot be the direct raw material service of other projects, so it is generally a VAT invoice.

Extended data:

1. The format, font, column number and content of the general VAT invoice are exactly the same as those of the special VAT invoice. According to the invoice number, it is divided into two copies and five copies. The basic coupon number is two coupons, the first coupon number is an accounting coupon, and the seller serves as an accounting voucher.

The second copy is the invoice copy, and the buyer takes it as the accounting voucher. In addition, in order to meet the needs of some taxpayers, an additional triple coupon, that is, five coupons, was added after the basic coupon for enterprises to choose to use.

Two, the second copy of the VAT invoice (ordinary invoice) is printed with anti-counterfeiting paper. The code is printed with special anti-counterfeiting ink, and the font of the number is also special. The colors of each couplet are blue, orange, green-blue, yellow-green and purple.

Three, where included in the "one machine, more votes" system (including trial operation) of the general taxpayer, since the date of inclusion, shall use the national unified VAT invoice, and through the anti-counterfeiting tax control system.

The competent tax authorities shall hand in or return to the tax authorities the old ordinary invoices that the general taxpayers have purchased but have not used; With the approval of the tax authorities, ordinary taxpayers who are allowed to use their own name invoices are temporarily included in the "one machine with multiple tickets" system to avoid the waste of inventory invoices, but not later than the end of 2005.

Baidu Encyclopedia-VAT Ordinary Invoice