Hand-torn ticket refers to an invoice printed by the tax department in advance, which is issued by the service personnel after the customer purchases. Invoices are divided into machine invoices and hand-torn invoices. Machine invoices are issued by computers. Machine invoices can be registered or unregistered, and hand-torn invoices are anonymous.

Fixed votes are also called hand-torn votes, which are supervised by the local tax bureau. The ticket is marked with valid information such as invoice code, invoice number, payee and invoice denomination. Because this kind of invoice is torn by the driver from the passenger, it is commonly known as "tearing the ticket by hand". When purchasing this kind of invoice, you should leave an impression at the tax authority (local tax). Under normal circumstances, the financial chapter is used, which can save trouble. Hand-torn tickets are used by small-scale taxpayers, and the VAT rate of small-scale taxpayers is 3% (non-deductible)

Extended information /strong>

differences between hand-torn invoices and ordinary VAT invoices

The differences between hand-torn invoices and ordinary VAT invoices are different in the location of the application form, the invoice system, the deduction range of invoices, the strictness of management and the information filled in.

(1) General VAT invoices are generally managed and issued by general VAT taxpayers except the amount of retail sales in the commercial field, that is, invoices that can be used by general taxpayers, commonly known as one machine with multiple tickets.

(2) The difference between ordinary VAT invoice and hand-torn invoice means that the VAT invoice is in Schedule 1 of the declaration form, and it has a special column, while hand-torn invoice is in the column of issuing other invoices.

(3) The difference in invoice system means that ordinary VAT invoices are generally issued and managed from the anti-counterfeiting and tax-control system, but hand-torn invoices are not managed here, and there is no taxpayer management system.

(4) Different deduction ranges mean that ordinary VAT invoices can be deducted only in part of regular business, while hand-torn invoices basically have no business scenarios to deduct.

(5) Different management strictness means that the management of VAT invoices is stricter. If the relevant regulations are violated, the criminal law may be violated in serious cases. The management of hand-torn invoices is not so strict, but a little more casual.

(6) Finally, different contents mean that the ordinary VAT invoice must be filled with the identification number of the buyer and taxpayer, while the manual tear invoice does not need to be filled with this content.

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, ordinary VAT invoices are much more complicated to handle and use than hand-torn invoices. 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.