The difference between special ticket and ordinary ticket.
There are different requirements for the printing of invoices: according to Article 22 of the new tax administration law, special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council, and other invoices are printed by enterprises designated by the state taxation bureaus and local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities in the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.
Invoice users are different: special VAT invoices can only be purchased and used by general VAT taxpayers, and small-scale taxpayers can only use them after being approved by the tax authorities; Ordinary invoices can be purchased by all kinds of taxpayers engaged in business activities and handling tax registration. Taxpayers who have not applied for tax registration may also apply to the tax authorities for purchasing and using ordinary invoices.
The contents of the invoice are different: the special VAT invoice includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate and the VAT payable. In addition to the contents of ordinary invoices such as the name of the buyer, the seller, the goods or services, the quantity and measurement unit of the goods or services, the unit price and total price, the billing unit, the payee and the billing date.