First, the remarks column of the service fee invoice does not need to be written. The service fee invoice need not be indicated in the remarks, and the document only requires the construction industry to indicate the name of the county (city, district) and the project name where the construction service occurs in the remarks column of the invoice. Labor expenses, according to the provisions of the tax law, require the person who provides labor services or the person who receives labor services to invoice the tax authorities. When invoicing labor expenses, it is necessary to pay the value-added tax, urban construction tax, education surcharge, etc. arising from the provision of labor services. The service fee invoice is the legal tax deduction certificate of the company that accepts the service. If you don't get a valid invoice, you can't deduct VAT and enterprise income tax.

Second, what should I write in the remarks column of the labor invoice?

1. General VAT taxpayers provide goods transportation services. When issuing invoices, they should fill in the remarks column of the invoice, such as the place of departure, the place of arrival, the vehicle type and the information of the transported goods. If there are many contents, a separate list can be attached.

2. If the differential taxation method is applied to pay the value-added tax in accordance with the current policies and regulations, and the VAT invoice shall not be issued in full (except as otherwise provided by the Ministry of Finance and the State Administration of Taxation), the taxpayer shall issue it himself. Enter the tax-included sales amount (or tax-included assessment amount) and deduction amount through the differential tax invoicing function in the new system, the system will automatically calculate the tax amount and tax-excluded amount, and the words "differential tax" will be automatically printed in the remarks column, and the invoicing should not be confused with other taxable behaviors.

3. When taxpayers provide construction services, 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 selling real estate, taxpayers should fill in the name of real estate and housing property certificate number in the column of "Name of goods or taxable services and services", fill in the area unit in the column of "Unit" and indicate the detailed address of real estate in the remarks column.

5. Taxpayers renting real estate should indicate the detailed address of real estate in the remarks column of the invoice when issuing invoices.

6. For small-scale taxpayers (excluding other individuals) who provide real estate business leasing services and construction services across counties (cities, districts), the tax authorities will automatically print the word "YD" in the remarks column of the invoice when issuing VAT invoices.

7. Insurance institutions, as travel tax withholding agents, should indicate the information of travel tax collection in the remarks column of VAT invoices when collecting travel tax and issuing VAT invoices. Specifically, it includes: insurance policy number, tax period (detailed to month), amount of travel tax collected, amount of late payment fee, total amount, etc. The VAT invoice can be used as the original accounting voucher for taxpayers to pay travel tax and late fees.

8. The stamp tax information entrusted by the railway transport enterprise can be filled in the remarks column of the invoice.

9. For single-use commercial prepaid cards, if the seller and the card seller are not the same taxpayer, the seller shall issue an ordinary VAT invoice to the card seller when receiving the sales payment settled by the card seller, and indicate in the remarks column that "prepaid card settlement payment has been received".

10. Prepaid card of the payment institution. When the special merchant receives the sales amount settled by the payment institution, he shall issue an ordinary VAT invoice to the payment institution, and indicate in the remarks column that "prepaid card settlement amount has been received".

1 1. For the export goods for which the production enterprise handles tax refund, the output tax shall be calculated according to the FOB and applicable VAT rates of the export goods, and the VAT shall be declared and paid in accordance with the regulations. At the same time, a special VAT invoice marked "Special Tax Refund for Agency" (hereinafter referred to as the special invoice for tax refund for agency) shall be issued to the comprehensive service enterprise as a certificate for tax refund for the comprehensive service enterprise.

legal ground

Individual income tax law

Article 6 The scope of individual income as stipulated in the Individual Income Tax Law:

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment.

(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

(3) The term "income from remuneration for writing" refers to the income obtained by individuals from the publication of their works in the form of books, newspapers and periodicals.

(4) The term "income from royalties" refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.

(5) Operating income refers to:

1. The income obtained by individual industrial and commercial households from their production and business operations, and the investors of sole proprietorship enterprises and individual partners of partnership enterprises come from the income from the production and business operations of sole proprietorship enterprises and partnership enterprises registered in China;

2 individuals engaged in school, medical care, consulting and other paid service activities in accordance with the law;

3. Income obtained by individuals from contracting, leasing, subcontracting or subletting enterprises and institutions;

4 individuals engaged in other production and business activities.

(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals who own creditor's rights and stock rights.

(7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property.

(8) The term "income from property transfer" refers to the income obtained by individuals from transferring securities, stock rights, share of property in partnership enterprises, real estate, machinery and equipment, vehicles and boats and other property.

(9) Accidental income refers to personal income from winning prizes, winning prizes, winning lottery and other accidental properties.

If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities of the State Council.