First, the tax authorities collect it.
1, and the taxpayer name and taxpayer identification number are indicated in the remarks column.
2. When the tax authorities issue VAT invoices for small-scale taxpayers (excluding other individuals) who provide real estate leasing services and construction services across counties (cities, districts), the words' yd' will be automatically printed in the remarks column of the invoices;
3. When the tax authorities issue invoices for construction services on behalf of taxpayers, the name of the county (city, district) where the construction services occur and the name of the project shall be indicated in the remarks column of the invoice;
4. When the tax authorities collect and issue VAT invoices for individual insurance agents, the words "individual insurance agents collect and issue them" should be indicated in the remarks column;
5. When the tax authorities issue invoices for selling or leasing real estate, the remarks column shall fill in the name of the taxpayer selling or leasing real estate, the taxpayer identification number (or organization code) and the detailed address of the real estate; Taxes shall be calculated according to the approved taxable value, the taxable value excluding tax shall be filled in the column of "Amount", and the remarks column shall indicate "Approved taxable value, and the actual transaction amount including tax is RMB ×××××";
6. Issue differential tax invoices on behalf of others. Enter the tax-included sales amount (or tax-included assessment amount) and deduction amount through the differential tax invoicing function in the system, and the system will automatically calculate the tax amount and amount, and the words "differential tax" will be automatically printed in the remarks column;
7. The tax authorities shall indicate in the remarks column that ordinary VAT invoices and special VAT invoices are issued for other individuals:
Stamp the special seal for invoices of tax authorities.
Basis: General Tax Invoice [20 17]No. 127 (Guide for Issuing VAT Invoices)
Tip: The information listed in the remarks column above is also the key content that taxpayers who have obtained invoices need to review. According to Article 9 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), if a taxpayer purchases goods, services, intangible assets and real estate, and the VAT deduction voucher obtained does not comply with laws, administrative regulations or the relevant provisions of the tax authorities in the State Council, the input tax shall not be deducted from the output tax.
Second, notice that when receiving these six kinds of invoices,
Please be sure to check the remarks column.
When do I need to fill in an invoice? How to fill it out? Let's take a look at the little mystery of the invoice remarks column ~
1. Providing construction services
When taxpayers issue value-added tax invoices by themselves or tax authorities issue value-added tax invoices on their behalf, the county (city, district) and project name where construction services occur should be indicated in the remarks column of the invoice.
2. General VAT taxpayers provide goods transportation services.
When using special VAT invoices and ordinary VAT invoices, you should fill in the departure place, arrival place, vehicle type, vehicle number, information of transported goods, etc. in the remarks column of the invoice, and a list can be attached for more contents.
Sell real estate
When taxpayers issue VAT invoices by themselves or the tax authorities issue VAT invoices on their behalf, they should fill in the name of real estate and the number of house property right certificate in the column of "Name of goods or taxable services and services" of the invoice (if there is no house property right certificate, it is unnecessary to fill in), and the column of "Unit" should fill in the remarks column of area unit to indicate the detailed address of real estate.
Lease real estate
When taxpayers issue VAT invoices by themselves or the tax authorities issue VAT invoices on their behalf, they shall indicate the detailed address of the real estate in the remarks column.
5. According to the current policy, the differential taxation method is applied to pay VAT.
If the VAT invoice is not issued in full (except as otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China), when the taxpayer issues the VAT invoice by himself or the tax authority issues the VAT invoice on his behalf, the tax-included sales (or tax-included assessment amount) and the deduction amount will be entered through the differential invoicing function in the new system, and the tax amount and tax-excluded amount will be automatically calculated by the system, and the words "differential tax" will be automatically printed in the remarks column, and the invoicing shall not be confused with other taxable behaviors.
6. The insurance institution is the withholding agent of travel tax.
When collecting travel tax and issuing VAT invoice, the information of collecting travel tax shall be indicated in the remarks column of VAT invoice. Specifically, it includes: insurance policy number, tax payment period (down to month), amount of travel tax collected, amount of late payment fee, total amount, etc. VAT invoice can be used as the original accounting voucher for taxpayers to pay travel tax and late payment fee.
Summary: The basic contents of invoice include: invoice name, invoice code and number, number and purpose, customer name, bank and account number, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, drawer, invoice date, name (seal) of billing unit (individual), etc. It also includes the remarks column of the face. Invoices obtained by enterprises that are not marked as required are non-compliant bills, which violate the provisions on invoice management, and the tax authorities shall order them to make corrections within a time limit.
3. What should I do if I receive a non-compliant invoice?
Reply clearly today!
Printed, forged, altered, void without permission, illegally obtained by the drawer, falsely made out, filled in irregular invoices and other external vouchers that do not conform to national laws, regulations and other relevant provisions shall not be used as pre-tax deduction vouchers, and the other party shall be required to make up in time. External vouchers such as reissued or reissued invoices that meet the requirements can be used as pre-tax deduction vouchers.
In the process of issuing invoices or other external vouchers, if an enterprise is unable to issue invoices or other external vouchers due to special reasons such as cancellation, cancellation, revocation of business license according to law, and being recognized as an abnormal household by the tax authorities, it can deduct the corresponding expenses before tax (the retrospective period is not more than five years) after confirming the authenticity of the expenses through the following data.
Legal basis:
Article 6 of the Regulations for the Implementation of the Individual Income Tax Law refers to income from labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lectures, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition and technical services.