1, providing construction services
When taxpayers issue VAT invoices by themselves or the tax authorities issue VAT invoices on their behalf, the names of counties (cities, districts) and projects where construction services occur shall be indicated in the remarks column of the invoices.
2. General VAT taxpayers provide goods transportation services.
When using special VAT invoices and ordinary VAT invoices, the departure place, arrival place, vehicle type and vehicle number, and information of transported goods should be filled in the remarks column of the invoice, and a separate list can be attached if there are many contents.
3. Selling real estate
When taxpayers issue VAT invoices by themselves or the tax authorities issue VAT invoices on their behalf, they should fill in the name of real estate and housing property certificate number in the column of "Name of goods or taxable services and services" (if there is no housing property certificate, it is unnecessary to fill in the column of "Unit", and the detailed address of real estate should be indicated in the remarks column.
4. Rental of real estate
When taxpayers issue VAT invoices themselves or tax authorities issue VAT invoices on their behalf, they should indicate the detailed address of real estate in the remarks column.
5. Value-added tax shall be paid by applying the differential taxation method according to the current policies and regulations.
If VAT invoices are not issued in full (unless otherwise stipulated by the Ministry of Finance and the State Administration of Taxation), when taxpayers issue VAT invoices by themselves or the tax authorities issue VAT invoices on their behalf, the tax-included sales (or tax-included assessment amount) and deduction amount will be entered through the differential tax 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 tax" will be automatically printed in the remarks column. Invoice issuance should not be mixed with other taxable activities.
6, insurance institutions as travel tax withholding agents, when collecting travel tax and issuing VAT invoices.
In the remarks column of the VAT invoice, the information of collecting travel tax should be indicated. Specifically, it includes: insurance policy number, tax period (detailed to month), amount of collecting travel tax, amount of late payment fee, total amount, etc. The VAT invoice can be used as the original accounting voucher for taxpayers to pay travel tax and late payment fee.
The basic contents of the invoice include: invoice name, invoice code and number, serial number and purpose, customer name, account bank and account number, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, drawer, date of invoicing, name (seal) of the billing unit, etc. It also includes the remarks column of the face. An invoice obtained by an enterprise without comments as required is a non-compliant bill and a violation.
Various provisions for filling in the remarks column of invoices
Before the "VAT reform", there was only one relevant requirement in the tax policy concerning the "remarks" column of invoices, that is, when taxpayers take discount sales, the discount amount and the sales amount must be indicated in the "amount column" of the same invoice. If the discount amount is only indicated in the "remarks" column of the invoice, the discount amount shall not be deducted from the sales amount.
After the "VAT reform", VAT invoices have become more and more complicated, and the economic business of all walks of life is basically reflected by a small invoice, which is very difficult to imagine. Especially, some previous industry invoices were cancelled, such as unified invoices for construction industry, transport invoice for goods, insurance invoices, etc., and a lot of information with industry characteristics was not filled in.
In this case, the "remarks column", which was not noticed before, stepped forward at a critical moment and carried a lot of information disclosure work.
What are the invoices that must be written in the remarks column of the invoice? When an enterprise issues a VAT invoice, it needs to know the particularity of the enterprise's industry and business. When an enterprise handles it, it should handle it according to the actual situation of the enterprise. You can refer to our introduction in the above text.