1. When a taxpayer issues an invoice for "providing construction services", regardless of whether the project location and the organization location are in the same county (city, district), it is required to fill in the invoice remarks column according to the above requirements;

2. Whether it is an ordinary invoice or a special invoice, whether it is self-issued or issued by the tax authorities, as long as it provides construction services, the remarks column must be filled in as required;

3. The remarks column only needs to indicate the name of the county (city, district) where the construction service takes place and the name of the project.

Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them. After the reform of the camp, the land value-added tax taxpayer shall indicate the name of the county (city, district) where the construction service occurred and the project name in the remarks column of the invoice, otherwise it shall not be included in the land value-added tax deduction project amount.

legal ground

Interim Measures for the Administration of Value-added Tax Collection of Taxpayers Providing Construction Services across Counties (Cities, Districts)

Article 6 Taxpayers who deduct the subcontracted payment from the total price and out-of-price expenses obtained in accordance with the above provisions shall obtain legal and valid vouchers that comply with laws, administrative regulations and the provisions of State Taxation Administration of The People's Republic of China, otherwise they shall not deduct it.

The above vouchers refer to:

(1) Business tax invoices for the construction industry obtained from subcontractors and issued before April 30, 20 16.

The above-mentioned construction business tax invoice can be used as a deduction voucher for prepaid tax before June 30, 20 16.

(2) VAT invoices obtained from subcontractors and issued after May 20 16, with the remarks column indicating the county (city, district) and project name where the construction service takes place.

(three) other documents stipulated by State Taxation Administration of The People's Republic of China. Article 2 The provision of construction services across counties (cities, districts) as mentioned in these Measures refers to the provision of construction services by units and individual industrial and commercial households (hereinafter referred to as taxpayers) in counties (cities, districts) other than where their institutions are located.

Where taxpayers provide construction services across counties (cities, districts) within the same municipality directly under the central government and cities under separate state planning, the tax bureaus of municipalities directly under the central government and cities under separate state planning shall decide whether these measures are applicable.

These Measures are not applicable to other individuals who provide construction services across counties (cities, districts).

Tips

The above answers are only made for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.