For the same taxable (VAT payable) items, VAT must be calculated and paid according to the prescribed tax rate. Due to the different economic types or taxable items of the buyers, some of them can issue special VAT payment. Tickets, while some can only open ordinary VAT? Tickets.

1 Revised Provisional Regulations of the People's Republic of China on Value-added Tax Article 21 Taxpayers selling goods or taxable services shall apply for special value-added tax. Does the buyer of the ticket issue a special value-added tax? Ticket, and indicate the sales amount and output tax separately on the special VAT invoice.

Under any of the following circumstances, a special value-added tax shall not be issued? Ticket:

(1) Selling goods or taxable services to consumers;

2. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Cai Shui [20 1 6] No.36): Attachment1Implementation Measures of the Pilot Project of Changing Business Tax to VAT;

Article 53 Taxpayers who engage in taxable activities shall pay special value-added tax? Does the buyer of the ticket issue a special value-added tax? Tickets, and in the VAT special issue? The ticket indicates the sales amount and the output tax respectively.

Under any of the following circumstances, a special value-added tax shall not be issued? Ticket:

(1) Selling services, intangible assets or real estate to consumers.

3, State Taxation Administration of The People's Republic of China on the revision of the "special value-added tax? Notice on the Provisions on the Use of Tickets (Guo Shui Fa [2006]156):

Article 10 Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding the special parts for labor protection) and cosmetics retailed by general taxpayers in commercial enterprises shall not be issued with special distribution? Tickets.