The main differences between one-point and three-point special tickets are:
1. Different in nature: special invoices are short for special VAT invoices, while ordinary invoices are relatively common vouchers provided by individuals or organizations to ordinary consumers or government organizations for purchase.
2. Different invoice styles: Ordinary invoices are composed of industry invoices and special invoices, and the face format of special invoices is consistent with that of the whole country, including the ciphertext area in the upper left corner.
3. The anti-counterfeiting technology is different: the anti-counterfeiting technology of special tickets is generally higher than that of ordinary invoices, and it is easy to distinguish authenticity, while ordinary invoices usually have no anti-counterfeiting measures.
4. Different categories: Ordinary invoices are composed of industry invoices and special invoices, and there are fewer categories of special invoices, generally including VAT ordinary invoices and special VAT invoices.
5. Different tax rates: The tax rate of ordinary invoices can be divided into 13%, 9%, 6%, 5%, 3% and 0% according to different categories, while the tax rate of special invoices is usually 3% or 6%.
Generally speaking, there are significant differences between special invoices and ordinary invoices in terms of the object of issuance, the nature of use, the content of issuance and the scope of application. In the process of studying tax law, we need to fully understand the differences and applicable scenarios between them to avoid confusion.