Carry out accounting treatment according to the vehicle and vessel tax indicated in the remarks column of the insurance premium VAT invoice.
It is stipulated by the CIRC that individual users can buy insurance immediately, that is, insurance companies can only print formal insurance contracts and invoices to policyholders after receiving the premiums from customers and recording them in the accounts.
1. Invoice refers to the business vouchers issued and collected by all units and individuals in business activities such as buying and selling goods, providing or receiving services. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.
2. The contents of the invoice include the name, date, quantity and agreed price of the products or services provided to the buyer. Each invoice has a unique journal number to prevent duplicate or skip invoices.
3. The authorities that have the right to collect taxes and fees are the departments of finance, national tax, local tax, customs and related industries, and the competent departments of finance and related industries all use special administrative receipts. National tax and local tax shall be uniformly managed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and the customs shall be vertically managed by the General Administration of Customs. National and local taxes are responsible for the collection of industrial and commercial taxes, which basically include various taxes levied on enterprises and individual residents engaged in industrial and commercial operations. Most of China's tax revenue belongs to industrial and commercial tax. Customs is responsible for collecting tariffs, including import and export tariffs and ship tariffs.
4. There are many kinds of invoices, which are mainly classified according to the characteristics of the industry and the taxpayer's production and operation projects, and each invoice has a specific scope of use.