"Perfume" can be thought of as countable or uncountable. For example, you can say "I gave my mother a perfume, her favorite one, for her birthday" (countable), or "She is wearing too much perfume." (uncountable) Your first sentence is almost correct. There are two easy ways to fix it: "A perfume is a more practical present than a ticket." "A perfume is more practical as a present than a ticket." The reason your first sentence is wrong is that when you take away the modifiers (which don't really change anything) "more" and "practical", the sentence becomes "A perfume is present" and that is obviously wrong. In your second sentence, the clause "tickets to the cinema a person can use" uses incorrect word order. The correct order is SUBJECT + VERB: "a person can use tickets to the cinema only one time" "Last" and "one time" are fine.

"Perfume" is uncountable, so you shouldn't use "a" before it. To make it countable, you could say "a bottle of perfume."