1. If the differential taxation method is applied to pay the value-added tax, and the full value-added tax invoice is not allowed, when the taxpayer issues the value-added tax invoice by himself or the tax authorities issue the value-added tax invoice on his behalf, the tax-included sales (or tax-included assessment amount) and deduction amount will be entered through the differential taxation 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 taxation" will be automatically printed in the remarks column, and invoice issuance should not be mixed with other taxable behaviors.

2, to provide construction services, taxpayers themselves or the tax authorities on behalf of the VAT invoice, should indicate the name of the county (city, district) and the name of the project in the remarks column of the invoice.

3. For the sale of real estate, when taxpayers issue VAT invoices by themselves or the tax authorities issue VAT invoices on their behalf, they should fill in the real estate name and housing property certificate number in the "Name of goods or taxable services and services" column of the invoice (if there is no housing property certificate, it is not necessary to fill in), fill in the area unit in the "Unit" column, and indicate the detailed address of the real estate in the remarks column.

4. When renting real estate, taxpayers should indicate the detailed address of real estate in the remarks column when issuing VAT invoices by themselves or the tax authorities.

5. When the real estate development enterprise receives the advance payment, it will issue an ordinary VAT invoice to the buyers, and temporarily select "zero tax rate" to make out the invoice when issuing the ordinary VAT invoice, and note "advance payment" separately in the remarks column of the invoice.

For financial people,

The faster the policy changes, the more skills you need to learn and master.

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20 18 whole industry accounting entries Word version

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