What is a special ticket and what is an ordinary ticket?

Special ticket is the abbreviation of special invoice for value-added tax, which is an invoice issued by general taxpayers of value-added tax for selling goods or providing taxable services. Ordinary invoice is the abbreviation of value-added tax ordinary invoice, which is an invoice issued by value-added tax taxpayers for selling goods or providing taxable services.

There are two forms of special tickets: deduction form and invoice form. The deduction coupon is the voucher for deducting the input tax, and the invoice coupon is the voucher for bookkeeping. The deduction and invoice of the special ticket are stamped with the special seal for finance or invoice. Special tickets are issued in a wide range, including general taxpayers and small-scale taxpayers. General taxpayers can deduct input tax according to regulations, but small-scale taxpayers can't.

Ordinary tickets have relatively flexible ticketing conditions and a wide range of applications, and do not need to go through special authentication procedures like special tickets. Generally, the distribution method of tickets is also relatively simple, and it can be distributed according to the prescribed format and content. The deduction function of ordinary tickets is different from that of special tickets. Value-added tax cannot be deducted, and it can only be accounted according to cost reimbursement. Therefore, for enterprises that need a large amount of input deduction, the general ticket is not applicable.

The difference between special ticket and ordinary ticket.

1. Scope of use: Special tickets are invoices issued by general VAT taxpayers for selling goods or providing taxable services, while ordinary tickets are invoices issued by small-scale VAT taxpayers for selling goods or providing taxable services.

2. Tax deduction: special tickets can be tax deductible, but ordinary tickets can't. This is because ordinary taxpayers can deduct the input tax according to the regulations, but small-scale taxpayers can't.

3. Coupons: Special tickets have deduction coupons and invoice coupons, while ordinary tickets only have invoice coupons. The deduction coupon is the voucher for deducting the input tax, and the invoice coupon is the voucher for bookkeeping.

4. Seal: Special tickets are stamped with "National Uniform Invoice Producer Seal" and anti-counterfeiting watermark, while ordinary tickets are only stamped with special financial seal or special invoice seal.