Booking tickets, also known as hand-tearing tickets, is supervised by the local taxation bureau. The ticket is marked with effective information such as invoice code, invoice number, payee and invoice denomination. Because this kind of invoice is torn by the driver from the passenger's hand, it is commonly known as "tearing the ticket by hand". When purchasing such invoices, you should leave an impression on the tax authorities (local taxes). Under normal circumstances, using the financial chapter can save trouble. Small-scale taxpayers use their hands to tear up tickets, and the VAT rate is 3% (non-deductible).
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Difference between hand-torn invoice and ordinary VAT invoice
The difference between hand-torn invoices and ordinary VAT invoices lies in the location of the application form, the system of invoices, the deduction scope of invoices, the strictness of management and the information filled in.
(1) Except for the retail sales in the commercial field, the general VAT invoice is generally managed and issued by the general VAT taxpayer, that is, the invoice that the general taxpayer can use, commonly known as one machine with multiple tickets.
(2) In the difference between ordinary VAT invoices and hand-torn invoices, the difference in the position of the application form means that the VAT invoice is in the schedule 1 of the declaration form and has a special column, while the hand-torn invoice is in other invoice columns.
(3) The difference of invoice system means that ordinary VAT invoices are generally issued and managed from the anti-counterfeiting tax control system, while hand-torn invoices are not managed. He has no taxpayer management system.
(4) Different deduction ranges mean that ordinary VAT invoices can only be deducted in some routine businesses, while hand-torn invoices basically have no business scenarios to deduct.
(5) Different management strictness means that the management of VAT invoices is relatively strict. If you violate the relevant regulations, the serious circumstances may violate the criminal law. The management of hand-torn invoices is not so strict, but a little more casual.
(6) Finally, if the contents are different, it means that the identification numbers of the buyer and the taxpayer must be filled in the ordinary VAT invoice, but it is not necessary to fill in the manual tear invoice.
In a word, there is a great difference between hand-torn invoices and ordinary VAT invoices. Ordinary VAT invoices have much more functions than hand-torn invoices. Similarly, the processing and use of ordinary VAT invoices is much more complicated than tearing invoices by hand. However, these are all stipulated by the state, and it is necessary to ensure that they are used in accordance with the formal process anyway.