the choice of issuing special or general tickets for reimbursement should be determined according to the actual needs of enterprises, tax planning and agreements with partners.

I. Basic concepts of special ticket and general ticket

Special ticket, that is, special invoice for value-added tax, is designed and printed under the supervision of the national tax department, and is only used by general taxpayers of value-added tax. It serves as an important accounting voucher for taxpayers to reflect their economic activities, and also serves as a legal proof of the seller's tax obligation and the buyer's input tax; It is an important, decisive and legal special invoice in the calculation and management of VAT. Ordinary invoices, that is, ordinary VAT invoices, are issued and managed by bringing ordinary VAT taxpayers except commercial retail into the VAT anti-counterfeiting tax control system, which means that ordinary taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue special VAT invoices, ordinary VAT invoices, etc., commonly known as "one machine with multiple tickets".

ii. comparison of advantages and disadvantages between special ticket and ordinary ticket

the advantage of special ticket is that it has high tax recognition, and can be used as a deduction voucher for input tax, which helps enterprises to reduce tax burden. At the same time, the information record of special tickets is more comprehensive, which is helpful for enterprises to carry out financial management and tax planning. However, the issuance and management requirements of special tickets are strict and need to meet certain conditions and procedures, otherwise they may face tax risks. Ordinary tickets are relatively simple and flexible to issue and manage, but the tax recognition is relatively low, so they cannot be used as deduction vouchers for input tax.

iii. considerations for choosing special or general tickets

when choosing to issue special or general tickets, enterprises need to comprehensively consider multiple factors. First of all, the business demand of the enterprise is the key factor. If the input tax deduction is needed to reduce the tax burden, it is more appropriate to choose the special ticket. Secondly, tax planning is also an important consideration, and enterprises can formulate appropriate invoice strategies according to their own tax situation and objectives. In addition, the agreement with the partner should also be considered. If the partner requests to issue a special ticket to ensure that the input tax is deducted, the enterprise should meet its requirements.

To sum up:

The choice of issuing special tickets or general tickets for reimbursement should be determined according to the actual needs of enterprises, tax planning and agreements with partners. Under normal circumstances, if enterprises need to reduce tax burden and meet the conditions for issuing special tickets, it is recommended to choose to issue special tickets; If the business needs are simple or the partners have no special requirements, they can choose to issue general tickets. No matter what type of invoice is selected, enterprises should strictly abide by relevant tax laws and regulations to ensure the legality and standardization of invoices.

Legal basis:

Article 21 of the Measures for the Administration of Invoices of the People's Republic of China

stipulates:

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

Article 21 of the Provisional Regulations on Value-added Tax of the People's Republic of China

stipulates:

When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice. Under any of the following circumstances, special invoices for value-added tax shall not be issued:

(1) selling goods or taxable services to consumers;

(2) sales of goods or taxable services are subject to tax exemption;

(3) small-scale taxpayers sell goods or taxable services.