1) tickets are ordinary bills that can be used as reimbursement vouchers, not VAT invoices. 2) Value-added tax (VAT) is a turnover tax with the value-added amount generated by the production and circulation of commodities and the provision of services as the taxation object. The so-called "value-added" refers to the difference between the taxpayer's income from selling products or providing services and the amount paid when purchasing goods and obtaining services in a certain period of time. It is the new value created by taxpayers in production and business activities, which is equivalent to the value created by living labor. From the point of view of final product consumption, the sum of the added value of each link from production to circulation is the value of final product. Because it is difficult to calculate the value-added tax in the specific economic operation, indirect calculation method is often used in the actual operation of calculating the value-added tax, that is, the sales of goods are taken as the tax basis, and the last tax paid is allowed to be deducted from the tax amount, so as to realize the principle of increasing the tax according to the value-added factors. According to the different scope of deduction, value-added tax can be divided into income-based value-added tax and production-based value-added tax. It is called "income-based" value-added tax, which allows the depreciation of purchased fixed assets to be deducted; What is not allowed to be deducted is called "production" value-added tax. Advantages of implementing VAT:

First, it is conducive to implementing the principle of fair tax burden;

Second, it is conducive to the rationalization of production and operation structure;

Third, it is conducive to expanding international trade;

Fourth, it is conducive to the country's universal, timely and stable fiscal revenue.

I taxpayers of value-added tax Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax.

Two. Scope of VAT collection The scope of VAT collection includes:

1, goods;

2. Taxable services;

3. Imported goods.

Three. VAT rate VAT rate is divided into three grades: basic tax rate 17%, low tax rate 13%, and zero tax rate.

Four. The tax basis of value-added tax is the tax basis of taxpayers selling goods or providing taxable services, and the tax basis of imported goods is the prescribed taxable value composition.

Verb (abbreviation of verb) Calculation of VAT tax payable

1. Taxable amount of general taxpayers = current output tax-current input tax.

2. Taxable amount of small-scale taxpayers = including sharp sales ÷( 1+ collection rate) × collection rate.

3. Taxable amount of imported goods = (customs duty paid price+customs duty 10 consumption tax) × tax rate invoices can be divided into ordinary invoices and special invoices. Special invoices, that is, VAT invoices, can be deducted, while ordinary invoices (ordinary invoices) cannot be deducted.

Legal basis:

People's Republic of China (PRC) tax collection management law

Twenty-second special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council.

No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.