Abbreviations corresponding to the tax classification codes of goods and services will be automatically displayed and printed in the invoice face of goods or taxable services, service names or project columns. List of tax classification codes for goods and services with abbreviations.
When issuing the electronic VAT invoice, the information technology service invoice code is: 304020000000000000000.
The classification of invoicing codes refers to the tax codes that should be approved by State Taxation Administration of The People's Republic of China when the goods on the taxpayer's face are invoiced.
When invoicing, the invoice will be issued according to the tax rate and collection rate indicated on the classification code. It also enables tax authorities to count, screen, analyze and compare data, with the ultimate goal of strengthening tax collection management.
According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Collection and Management of the Pilot Project of Changing Business Tax to Value-added Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.23) and Announcement on Several Issues of Tax Collection and Management of the Pilot Project of Changing Business Tax to Value-added Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.5316):
Taxpayers who use VAT invoice software must select the corresponding tax classification and code of goods and services in the system before issuing VAT invoices. The tax authorities will punish taxpayers who fail to correctly issue tax item classification and tax number invoices according to the relevant provisions of the invoices.
What is the tax code of the technical service fee in the golden tax plate?
Code of technical service fee for invoicing of golden tax plate: 3040 102.
1. Taxation refers to a means by which the state obtains financial revenue for free according to legal standards in order to realize its functions, and it is a special distribution relationship formed by the state's participation in the distribution and redistribution of national income by virtue of political power.
2. The unpaid nature of taxation means that part of the income of social groups and social members is transferred to the state through taxation, and the state does not pay any remuneration or cost to taxpayers. This unpaid nature of tax revenue is related to the essence of income distribution by virtue of political power.
3. Repayment is reflected in two aspects: on the one hand, it means that the government does not need to pay any remuneration directly to taxpayers after obtaining tax revenue; On the other hand, it also means that the tax collected by the government is no longer directly returned to taxpayers.
4. The unpaid nature of tax is the essence of tax, which reflects the unilateral transfer of ownership and control of social products, rather than the equivalent exchange relationship. The unpaid nature of tax revenue is an important feature that distinguishes tax revenue from other fiscal revenues.
5. The fixity of taxation means that taxation is levied according to the standards stipulated by national laws and regulations, that is, taxpayers, tax objects, tax items, tax rates, tax calculation methods and time limits, etc. , are stipulated in advance by tax laws and regulations, have a relatively stable probation period, and are fixed continuous income.