Both invoices can be reimbursed. Both invoices can be reimbursed. What kind of invoice to open depends first on the nature of the enterprise. Small-scale taxpayers use ordinary VAT invoices for reimbursement, and ordinary taxpayers use special VAT invoices for reimbursement. Then see if the purchased goods are duty-free. If conditions permit, try to obtain a special VAT invoice.

Second, the difference between ordinary tickets and special tickets:

1. Special VAT invoices can be deducted, but ordinary VAT invoices cannot be deducted.

2. When issuing invoices, special VAT invoices need the buyer's detailed information, but ordinary VAT invoices don't. When used, the special VAT invoice is unlimited, and the service life of the ordinary VAT invoice is 2 months.

3. Only general VAT taxpayers can issue special VAT invoices. As a unit with both ordinary invoices and special VAT invoices, the tax paid for issuing these two invoices is the same (the tax rate of the two invoices is the same).

Legal basis:

Detailed rules for the implementation of the provisional regulations of the people's Republic of China on value-added tax

Article 9 The rental income from renting real estate by other individuals in the form of one-time rent collection can be shared equally during the corresponding lease period. If the monthly rental income after sharing does not exceed 6.5438+0.5 million yuan, the value-added tax shall be exempted.

Measures for the administration of invoices

Article 3 The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in business activities such as buying and selling commodities, providing or receiving services.

Twentieth units and individuals selling goods, providing services and engaging in other business activities, foreign business to collect money, the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Twenty-first all units and individuals engaged in production and business activities, when buying goods, receiving services and paying other business expenses, should ask the payee for invoices. When obtaining the invoice, you are not allowed to change the name and amount.

Twenty-second invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse.

Article 23 Invoices shall be issued column by column and at one time in accordance with the prescribed time limit and order, and stamped with financial seal or special invoice seal.

Thirtieth units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for five years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.