2. When the tax authorities issue VAT invoices for some small and medium-sized bourgeois, it is necessary to print "YD" in the remarks column;
3. In the remarks column, the geographical location of the service should also be written;
4. If the invoice is issued for the insurance agent, it should also be marked in the remarks column that the invoice is issued on behalf of the insurance agent;
5. If the invoice is issued to prove the purchase or lease of the property, the detailed address of the property should be added in the remarks column.
According to different business, the content of the remarks column is different.
1 Value-added tax: According to Article 9 of the Provisional Regulations of the People's Republic of China on Value-added Tax, if a taxpayer purchases goods, labor services, services, intangible assets and real estate, and the VAT deduction certificate obtained does not comply with laws, administrative regulations or the relevant provisions of the competent tax authorities in the State Council, the input tax shall not be deducted from the output tax.
2. Enterprise income tax: According to Article 12 of Announcement of State Taxation Administration of The People's Republic of China Municipality on Publishing (State Taxation Administration of The People's Republic of China Announcement No.2018 No.28), invoices that are illegally printed, forged, altered, voided, illegally obtained by the drawer, falsely opened and filled out irregularly, and other external vouchers that are not in compliance with relevant provisions of national laws and regulations shall not be used as pre-tax deduction vouchers.
3. Land value-added tax: According to Article 5 of the Announcement of State Taxation Administration of The People's Republic of China on Several Provisions on the Collection and Management of Land Value-added Tax after the Reform of the Camp (State Taxation Administration of The People's Republic of China Announcement No.70, No.2016), after the Reform of the Camp, the land value-added tax taxpayer accepts the value-added tax invoice obtained from the construction and installation services. The name of the county (city, district) where the construction service takes place and the name of the project shall be indicated in the remarks column of the invoice in accordance with the Announcement of State Taxation Administration of The People's Republic of China on Tax Collection Management Matters Related to the Pilot Reform of Business Tax to Value-added Tax (State Taxation Administration of The People's Republic of China Announcement No.2016 No.23), otherwise it shall not be included in the land value-added tax deduction project amount.
The role of invoices
1, invoices are proof of business activities: invoices record some economic matters completely, and invoices have legal effect. Individuals form the habit of asking for invoices in their daily business activities, and these invoices can help them safeguard their legitimate rights and interests at critical times;
2. Invoices can handle tax inquiries: as invoices are the basis of tax payment, once invoices are issued, it will facilitate tax inspection;
3. Invoices can maintain social stability: there are often bad behaviors such as tax evasion in society, which will endanger social order. The appearance of invoices can make tax payment more standardized.
Legal basis:
Measures of the People's Republic of China on the Administration of Invoices Article 20 All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and engaging in other business activities. When obtaining an invoice, it is not allowed to change the name and amount.