users and tax rates are different. Ordinary tickets are used by ordinary taxpayers, while hand-torn tickets are used by small-scale taxpayers. The general taxpayer's VAT rate is 17% (deductible), and the small-scale taxpayer's VAT rate is 3% (non-deductible). Of course, those who belong to the service industry pay business tax, and the tax rate is 5%. In some places, hand-tearing tickets have been cancelled. Ordinary tickets are ordinary VAT invoices used by ordinary taxpayers without deduction.

Legal basis:

Measures of the People's Republic of China on the Administration of Invoices

Article 19 Units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign businesses, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

article 21 all units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.