What is the difference between a hand torn ticket and a general ticket?

The user and the tax rate are different, the general ticket.

It is used by general taxpayers, and tear-up tickets are used by small-scale taxpayers. VAT rate for general taxpayers.

17% (deductible input, 3% VAT rate for small-scale taxpayers (non-deductible).

Of course, it belongs to the service industry.

The payment of business tax, the tax rate of 5%, some places have canceled the tear-up ticket. The general invoice is an ordinary VAT invoice without a deduction copy used by general taxpayers. Generally, there are only two copies, one for the accounting copy of the purchasing unit, and one for the accounting copy of their own unit, of course, there will be many copies in some places, but there is no deduction copy.

The hand-torn ticket is handwritten, and the tax rate is 3%, and the tax rate for ordinary invoices is also 17%, which is a machine-printed invoice.

Hand-torn tickets are all fixed and small-value tickets, and ordinary tickets are divided into handwritten and machine-typed, and are issued according to the limit of the invoice. Financial bookkeeping is the same.

1. The invoice system is different; 2. The scope of deduction is different; 3. Different degrees of management strictness; 4. Fill in the information pure Zhaosun is different. The hand-torn invoice is a specified amount of invoice, which is a kind of invoice printed in advance by the tax department, which is mainly used by individual small businesses.

The specific differences between the tear-up ticket and the ordinary ticket:

1. The invoice system is different: ordinary VAT invoices and special VAT invoices are issued and managed from the anti-counterfeiting tax control system. Tear up tickets generally do not have a taxpayer management system.

2. The scope of deduction is different: ordinary VAT invoices can be deducted in some business scenarios. There is basically no deduction scenario for hand-torn invoices.

4. Fill in the information differently: the enterprise name and tax number need to be filled in for ordinary VAT invoices, while hand-torn invoices generally do not need to be filled.

There is no accounting copy for hand-torn invoices, but each fixed amount invoice has a summary accounting copy, which can be used as the original voucher for accounting. Accounting Entries:

Debit: Accounts receivable.

Credit: main business income.

The hand-torn invoice is not recorded in the whole book after the whole book is used (excluding the fixed amount of tax that has been verified and guessed by the tax bureau), but the actual amount incurred in the current month as sales revenue.

Users and tax rates are different, the general ticket is used by general taxpayers, and the hand-torn ticket is used by small-scale taxpayers. The VAT rate for general taxpayers is 17% (deductible input), and the VAT rate for small-scale taxpayers is 3% (non-deductible). Of course, the service industry is subject to business tax, with a tax rate of 5%, and some places have abolished hand-torn tickets.

The general invoice is an ordinary VAT invoice without a deduction copy used by general taxpayers.

Legal basis: Measures of the People's Republic of China for the Administration of Invoices

Article 19 Units and individuals that sell commodities, provide services, or engage in other business activities shall issue invoices to the payer when they collect money for their business operations with the outside world. In special cases, the payer will issue an invoice to the payee.

All units and individuals who have never engaged in production and business activities shall obtain invoices from the payee when they purchase goods, receive services, or engage in other business activities. When obtaining an invoice, it is not possible to request a change in the name and amount of the product.

Ordinary VAT invoices need to be issued through the tax control system, while hand-torn invoices are not. Ordinary VAT invoices need to be issued by the enterprise through the tax control system. If the invoice is not issued in this way, it may be a fake invoice.

But Zheng Zhu tearing up the invoice is different. In fact, the hand-torn invoice is a fixed amount invoice, which has been printed in advance by the tax bureau. After the enterprise gets it, it can be used directly.

1. The invoice system is different; Ordinary VAT invoices and special VAT invoices are issued and managed from the anti-counterfeiting tax control system, and the other two are not. Tear up tickets generally do not have a taxpayer management system.

2. The scope of deduction is different; Special invoices have the widest range of deductions and are the most common deduction vouchers. General VAT invoices can be deducted in some business scenarios.

The machine invoice can be deducted from the field shouting ruler scenery is the least, and the purpose is the purchase of agricultural products. At present, there is basically no scenario where hand-torn invoices can be deducted.

3. Different degrees of management strictness; The management of special invoices is the strictest, and the most serious violations of relevant regulations can be included in the criminal law. The ordinary VAT invoice is second, and the management of machine-printed invoices and hand-torn invoices is weaker.

4. Fill in the information differently. Special invoices and ordinary VAT invoices must be filled in with the taxpayer identification number of the buyer, and machine-printed invoices and hand-torn invoices are not used.

Legal basis

Measures of the People's Republic of China for the Administration of Invoices》 Article 3 The term "invoice" in these measures refers to the receipt and payment vouchers issued and received in the purchase and sale of goods, the provision or acceptance of services and other business activities.