1. For the invoices issued for transportation services, Article 1 of No.99 of State Taxation Administration of The People's Republic of China Announcement No.2015: General VAT taxpayers provide goods transportation services, using special VAT invoices and general VAT invoices. When issuing an invoice, information such as the place of origin, the place of arrival, the vehicle type and number, and the transported goods should be filled in the remarks column of the invoice. If the content is more, a list can be attached.

2. For the invoices issued by the differential invoicing function, Paragraph 2 of Article 4 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.23 (20 16): If the differential taxation method is applied to pay the value-added tax according to the current policy, and it is not allowed to issue the full value-added tax invoice (unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China), the differential taxation invoicing function in the new system will be used when the taxpayer issues the value-added tax invoice by himself or the tax authorities. Enter the tax-included sales amount (or tax-included assessment amount) and deduction amount, and the system will automatically calculate the tax amount and tax-excluded amount, and automatically print the words "difference tax" in the remarks column. Invoicing should not be confused with other taxable activities.

3. Provide invoices issued by the construction service department. Paragraph 3 of Article 4 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.23 (20 16): If a taxpayer provides construction services and issues a VAT invoice on his own or on behalf of the tax authorities, the name of the county (city, district) where the construction services occurred and the name of the project shall be indicated in the remarks column of the invoice.

4. For the invoice issued for the sale of real estate, Paragraph 4 of Article 4 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.23 (20 16): When the taxpayer issues the VAT invoice by himself or the tax authorities issue it on his behalf, the name of the real estate and the house property certificate number (if the house property certificate is not needed) should be filled in in the column of "Name of Goods or Taxable Services and Services" of the invoice, and the unit of area should be filled in the column of "Unit" with remarks.

5. Invoice issued by the leased real estate. Paragraph 5 of Article 4 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.23 (20 16): When renting real estate, the taxpayer or the tax authorities shall indicate the detailed address of the real estate in the remarks column.

6. Invoice issued by prepaid card business. Paragraph 4 of Article 3 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.53 (20 16): If the seller and the card seller are not the same taxpayer, the seller shall issue a general VAT invoice to the card seller when receiving the sales payment settled by the card seller, and mark "Payment for Prepaid Card Received" in the remarks column, and shall not issue a special VAT invoice.

7. The insurance company collects the invoices issued by the travel tax. Announcement No.516 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC): Insurance institutions, as withholding agents of travel tax, should indicate the information of travel tax collection in the remarks column of the VAT invoice when collecting travel tax and issuing VAT invoices. 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.

8. When an insurance company acts as an agent for personal insurance, it shall apply to the competent tax authorities for collecting and issuing agency fee invoices. Article 5 of Announcement No.45 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China (20 16): When the competent 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.