Starting from July this year 1, if the buyer is an enterprise, the taxpayer identification number or unified social credit code should be provided when requesting the general VAT invoice, and it should be issued on the invoice. This provision only applies to the case that the buyer is an enterprise, and this information is not required for invoices issued to individuals, institutions and other non-enterprise units.

Reminder 2. There must be details of the delivery of the goods.

Office supplies, food, gifts, labor insurance supplies and other original general items need to be distributed according to the next level of details, and the degree of specific details allows enterprises to decide according to accounting or management requirements and consumer needs.

No matter from the perspective of internal control management or tax management, office supplies should be listed regardless of the amount. If the quantity is small, directly indicate the specific product name on the invoice, such as glue, paper clips, stapler, etc. If the quantity is large, attach a list, and the list of special VAT invoices must be issued from the tax control system!

Reminder three. Invoice according to the code specification of goods and services.

When filling in the invoice, the name of the goods or taxable services must be selected from the tax classification coding library of the goods and services, otherwise the goods invoice cannot be issued. It is one of the key tasks of national invoice management in State Taxation Administration of The People's Republic of China in 20 17 to fully implement invoicing according to goods and service codes. Taxpayers who fail to issue invoices with tax classification codes correctly and normally will be punished by the tax authorities in accordance with the relevant provisions of invoices.

From now on, the tax authorities will monitor and trace the following two situations of taxpayers:

1, whether the invoice is issued according to the commodity tax classification code;

2. Select the corresponding tax classification code to determine whether the invoicing is correct and standardized.

Reminder 4: Don't vaguely invoice a batch or a box of materials.

When issuing VAT invoices, the seller shall truthfully issue the invoice contents according to the actual sales situation, and shall not fill in the contents inconsistent with the actual transaction as required by the buyer, and shall not falsely issue invoices under different names.

When the seller issues an invoice, it will interface with the background of the VAT invoice tax control system through the sales platform system and import relevant information for invoicing. The content of invoicing data imported by the system should be consistent with the actual transaction. If not, the sales platform system should be revised and improved in time.

Reminder 5. General taxpayers may not issue invoices on behalf of tax authorities.

Many accountants often ask: Do ordinary taxpayers have business beyond the scope of tax registration, do they invoice themselves or do the tax authorities invoice on their behalf?

Note: General taxpayers issue VAT invoices by themselves.

Reminder 6. Don't leave out the remarks column of some invoices.

For example, when providing construction services, taxpayers issue VAT invoices themselves or tax authorities issue VAT invoices on their behalf, and the county (city, district) and project name where the construction services occur should be indicated in the remarks column of the invoice.

For example, for the sale of real estate, taxpayers should fill in the name of real estate and house property certificate number in the column of "name of goods or taxable services", fill in the unit of area in the column of "unit", and indicate the detailed address of real estate in the remarks column.

For example, when renting real estate, taxpayers or tax authorities issue VAT invoices, they should indicate the detailed address of real estate in the remarks column.

Reminder 7. The price and discount amount of discount sales must be indicated separately in the same invoice.

Taxpayers sell services, intangible assets or real estate at a discount. If the price and discount amount are indicated on the same invoice, it means that the price and discount amount are indicated in the "amount" column of the same invoice, and the value-added tax is levied at the discount price.

If the discount amount is not indicated in the "Amount" column of the same invoice, but only indicated in the "Remarks" column of the invoice, the discount amount shall not be deducted from the price.

Reminder 8. Don't choose the wrong tax rate or tax rate when invoicing.

For example, small-scale taxpayers in catering, accommodation and other "camp reform" industries mistakenly fill in the tax rate as 6%, 1 1%, 13%, 17% or 0, and correctly choose the tax rate as 3%;

For example, small-scale taxpayers made a VAT exemption declaration for agricultural materials, planting, breeding, books, vegetables, pork, beef and mutton sales, and mistakenly filled in the tax rate as 3%. The correct choice is to choose duty-free goods, the invoice is marked with *, and the unrecorded goods are still issued at 3%;

For example, small-scale taxpayers in various industries should choose a 5% levy rate when selling real estate, and don't choose a 3% levy rate by mistake;

The general tax rate of general taxpayers is easily confused with the simple collection rate. Before issuing invoices, taxable items should be accurately distinguished and invoices should be issued according to the applicable tax rate or collection rate.