General VAT taxpayers provide goods transportation services and use special VAT invoices and ordinary VAT invoices. When issuing an invoice, you should fill in the departure place, arrival place, vehicle number, transportation cargo information and other contents in the remarks column of the invoice, and a list can be attached if there are many contents.
Second, analyze the details
When taxpayers issue VAT invoices by themselves, they can enter the sales amount including tax and deduction amount through the differential tax invoicing function in the new system, and the system will automatically calculate the tax amount and tax-free amount, and automatically print the words differential tax in the remarks column. This policy provides construction services according to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Comprehensively Promoting the Pilot of Tax Collection and Management of Changing Business Tax to Value-added Tax. When taxpayers issue their own VAT invoices, they should indicate the name of the county where the construction services occurred and the name of the project in the remarks column of the invoice. The policy is based on the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax. 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 the insurance policy number, the tax payment period, the amount of travel tax collected, the amount of late payment fee and the total amount.
Three, the tax authorities on behalf of the invoice.
The tax authorities shall issue invoices for construction services for taxpayers, and indicate the name of the county where the construction services occurred and the name of the project in the remarks column of the invoice. The tax authorities issue VAT invoices for small-scale taxpayers who provide real estate leasing services and construction services across counties, and automatically type YD in the remarks column of the invoices.