2. The invoice must indicate the provision of construction services. Remarks: Name of the county (city, district) where the construction service is located and the name of the project.
3. The invoice for the transfer or lease of real estate must be indicated. Please fill in the remarks column: the detailed address of the property.
4. Pay attention to the invoicing of prepaid card business.
The insurance company must pay attention to receiving the travel tax invoice. Fill in the remarks column: insurance policy number, tax payment period (down to month), travel tax amount, late payment fee amount, total amount, etc.
Indicate the taxpayer's name and taxpayer identification number in the remarks column; When the tax authorities issue VAT invoices for small-scale taxpayers (excluding other individuals) who provide real estate leasing services and construction services across counties (cities, districts), the words' YD' will be automatically printed in the remarks column of the invoices; When issuing invoices for construction services on behalf of taxpayers, the tax authorities shall indicate the name of the county (city, district) where the construction services occur and the name of the project in the remarks column of the invoice.
Taxpayers issue invoices by themselves:
1) freight service
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, car number, transportation goods information and other contents in the remarks column of the invoice, and a list can be attached if there are many contents.
2) Differential taxes and invoices
When taxpayers issue their own VAT invoices, they can enter the tax-included sales amount (or tax-included assessment amount) and deduction amount through the differential taxation invoicing function in the new system, and the system will automatically calculate the tax amount and tax-excluded amount, and automatically print the words "differential taxation" in the remarks column.
3) Construction services
When taxpayers provide construction services and issue their own VAT invoices, they should indicate the name of the county (city, district) and the name of the project in the remarks column of the invoice.
4) Selling and leasing real estate
When taxpayers sell or lease real estate, they should indicate the detailed address of real estate in the remarks column when issuing VAT invoices by themselves.
5) Insurance collects travel tax invoices.
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 payment period (down to month), amount of travel tax collected, amount of late payment fee, total amount, etc.
6) Selling prepaid cards
When receiving the sales payment settled by the payment institution, the special merchants shall issue a general VAT invoice to the payment institution, and indicate "prepaid card settlement received" in the remarks column, and shall not issue a special VAT invoice.
7) Railway transport enterprises provide cargo transport services.
Stamp duty information entrusted by railway transport enterprises can be filled in the remarks column of invoices.
Legal basis:
Article 11 of the Regulations on the Use of VAT Invoices stipulates that invoices shall be issued in accordance with the following requirements:
(a) the project is complete and consistent with the actual transaction;
(two) the handwriting is clear, and no line pressing or mistakes are allowed;
(3) The invoice and deduction shall be affixed with a financial seal or a special invoice seal;
(4) It shall be issued according to the time when the VAT obligation occurs.