Requirements for filling in the remarks column of transportation services

Important reminder:

Whether taxpayers issue special VAT invoices by themselves or tax authorities issue special VAT invoices on their behalf, the contents to be filled in the remarks column are clearly defined. If it is not filled in as required, it is a non-compliant invoice and cannot be used as a deduction voucher.

The tax bureau has made it clear that starting from August, the remarks column should not be arbitrary. Everyone must pay attention! VAT invoices that meet the requirements but fail to fill in the remarks column information as required will not be used as valid tax vouchers!

When issuing an invoice, the remarks column should be filled in as required. Value-added tax invoices that meet the requirements but fail to fill in the remarks column information as required will not be used as valid tax vouchers.

So, how to standardize the filling of invoice remarks column? Today we are going to study together-

0 1 Taxpayer self-invoicing

I. Freight services

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.

Policy basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Stopping the Use of Special VAT Invoices for Goods Transportation (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 No.99).

Second, the difference between taxation and invoicing.

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.

Policy basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning Tax Collection Management in 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).

Third, 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.

Four. Sale and lease of 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.

Five, insurance 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.

Policy basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning the Collection of Travel and Vessel Tax by Insurance Institutions and the Issue of VAT Invoices (State Taxation Administration of The People's Republic of China Announcement No.516).

Step 6 sell 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.

Policy basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Pilot Collection and Management of VAT Reform (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.53).

Seven, railway transport enterprises to provide cargo transport services.

Stamp duty information entrusted by railway transport enterprises can be filled in the remarks column of invoices.

When the tax authorities issue invoices on their behalf.

Matters needing attention in the remarks column

First, the average generation.

Please indicate the taxpayer's name and taxpayer identification number in the remarks column.

Policy basis: "People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on printing and distributing"

Notice of "(Guo Shui Fa [2004] 153)

Second, open in different places.

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), and automatically print the words' yd' in the remarks column of the invoices.

Third, the generation development of the construction industry

The tax authorities issue invoices for construction services on behalf of taxpayers, and indicate the names of counties (cities, districts) and projects where construction services occur in the remarks column of the invoices.

Four, the individual insurance agent summary on behalf of.

The tax authorities shall issue VAT invoices to individual insurance agents, and indicate in the remarks column the words "Individual insurance agents issue VAT invoices on their behalf".

Policy basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning Tax Collection and Management of Individual Insurance Agents (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.45).

5. Representatives selling or leasing real estate.

The detailed address of the real estate should be indicated in the remarks column.

Sixth, the difference between tax generation.

When the tax authorities issue VAT invoices on behalf of them, they will enter the tax-included sales (or tax-included assessment amount) and deduction amount through the differential tax invoicing function in the new system, and the system will automatically calculate the tax amount and tax-excluded amount, and the words "differential tax" will be automatically printed in the remarks column.

Seven, freight forwarding

The tax authorities issue value-added tax invoices on behalf of small-scale taxpayers to provide goods transportation services, and indicate the departure place, arrival place, vehicle type and vehicle number and the information of the transported goods in the remarks column. More contents can be attached to the list.

Policy basis: Notice of State Taxation Administration of The People's Republic of China on Launching the Pilot Work of Issuing Special VAT Invoices for Road Freight Transportation Enterprises on the Network Platform (Tax General Letter [2019] No.405).

0322 Information that must be indicated in the remarks column of the invoice

1. Taxpayers issue invoices by themselves.

1. Since June 65438+ 10/day, 2020, road freight transport enterprises on the pilot network platform have used their own VAT invoice control invoicing software to issue special VAT invoices for small-scale freight transport taxpayers (members) who have signed entrustment agreements with the platform, and should indicate the taxpayer name and taxpayer identification number of the members in the remarks column of the invoice. If the content is more, a list can be attached.

2. Taxpayers provide cargo transportation services and use special VAT invoices and ordinary VAT invoices as required. When issuing an invoice, you should fill in the departure place, arrival place, vehicle number, transportation goods information and so on in the remarks column of the invoice. If the content is more, a list can be attached.

3. The stamp duty information entrusted by the railway transport enterprise can be filled in the remarks column of the invoice.

4. (The tax deduction certificate issued before March 1 2020 is only applicable to 20 16 12 3 1) The general VAT taxpayer has a real transaction, but due to objective reasons, the VAT tax deduction certificate (including the special VAT invoice, the special payment letter for VAT import and the unified invoice for motor vehicle sales) failed to be authenticated within the prescribed time limit. Upon confirmation or examination, when the taxpayer applies for overdue deduction, it shall submit the Application Form for Deduction of Overdue VAT Tax Deduction Certificate, a copy of overdue VAT tax deduction certificate and other materials. The copy of overdue VAT deduction voucher must be neat and clear, marked "consistent with the original" in the remarks column of the voucher and stamped with the official seal of the enterprise, and the copy of special VAT invoice must be cut into the same size as the original ticket.

5. Since 20 17 1 1 year 10, when foreign trade comprehensive service enterprises apply for export tax refund (exemption) for domestic production enterprises that meet the prescribed conditions, the production enterprises should first calculate the output tax according to the FOB price of export goods and the applicable tax rate of value-added tax, declare and pay the value-added tax according to regulations, and at the same time issue it to foreign trade comprehensive service enterprises.

6 to provide construction services, it is required to indicate the name of the county (city, district) where the construction services take place in the remarks column of the invoice, without going to the detailed address. 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.

7. For the real estate obtained by sales, it is required to indicate the detailed address of the real estate in the remarks column of the invoice (the same below).

8. For leasing real estate, the detailed address of the real estate shall be indicated in the remarks column of the invoice (the same below). When taxpayers issue VAT invoices by themselves, they should indicate the detailed address of real estate in the remarks column.

9. The difference tax invoice should not be mixed with other taxable activities. If the differential tax method is applied to pay VAT according to the current policy, the full VAT invoice is not allowed (unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China). When taxpayers or tax authorities issue VAT invoices through the differential tax invoicing function in the new system, they will enter the tax-included sales (or tax-included assessment amount) and deduction amount, automatically calculate the tax amount and tax-excluded amount, and automatically print the word "differential tax" in the remarks column.

10. If the seller of the single-use commercial prepaid card (single-use card) business is not the same taxpayer as the card seller, the seller shall issue a general VAT invoice to the card seller when receiving the sales payment settled by the card seller, and indicate "prepaid card settlement received" in the remarks column, and shall not issue a special VAT invoice.

1 1. In the prepaid card (multi-purpose card) business of the payment institution, when the special merchant receives the sales payment settled by the payment institution, he shall issue a general VAT invoice to the payment institution, and indicate "prepaid card received for settlement" in the remarks column, and shall not issue a special VAT invoice.

12. When collecting and remitting motor vehicle travel tax, the insurance institution shall issue to the insured a compulsory insurance policy and premium invoice indicating the tax information received as the tax collection certificate. Insurance institutions, as travel tax withholding agents, should indicate the travel tax information collected 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), travel tax amount, late payment fee amount, total amount column, etc. VAT invoice can be used as the original accounting voucher for taxpayers to pay travel tax and late payment fee.

Two, the tax authorities to issue invoices for taxpayers.

1. When issuing VAT invoices (general VAT invoices and special VAT invoices), the tax authorities shall indicate the name of the VAT taxpayer and the taxpayer identification number (unified social credit code) in the remarks column of the invoice.

2. If the differential taxation method is applied to pay VAT according to the current policies and regulations, and the full VAT invoice is not allowed (unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China), the tax authorities will enter the tax-included sales amount (or tax-included assessment amount) and the deduction amount when issuing the new system VAT invoice, and the system will automatically calculate the tax amount and tax-excluded amount, and automatically print the words "differential taxation" in the remarks column, and invoice issuance shall not be confused with other taxable behaviors.

3. When the tax authorities issue VAT invoices for taxpayers providing construction services, they should indicate the name of the county (city, district) and the name of the project in the remarks column of the invoice.

4. Individuals mentioned in value-added tax refer to individual industrial and commercial households and other individuals; Individuals other than individual industrial and commercial households are other individuals. Small-scale taxpayers (excluding other individuals) who provide construction services across counties (cities, districts) will automatically print the word "yd" in the remarks column of the invoice when issuing VAT invoices on their behalf.

5. When issuing VAT invoices for taxpayers selling real estate, the tax authorities should fill in the name of real estate and the house property certificate number in the column of "Name of goods or taxable services and services" of the invoice (if there is no house property certificate, the area unit can be omitted in the column of "unit"), and fill in the taxpayer name, taxpayer identification number (unified social credit code) and detailed address of real estate in the remarks column.

6. If the tax authorities levy taxes on taxpayers selling real estate according to the approved taxable value, they should fill in the taxable value excluding tax in the "amount" column of the invoice when issuing VAT invoices, and indicate in the remarks column that "the approved taxable value, the actual transaction amount including tax is XXx yuan".

7. When issuing VAT invoices for taxpayers renting real estate, the tax authorities should indicate the detailed address of real estate in the remarks column.

8. Individuals mentioned in the value-added tax refer to individual industrial and commercial households and other individuals; Individuals other than individual industrial and commercial households are other individuals. For small-scale taxpayers (excluding other individuals) who provide real estate leasing services across counties (cities, districts), the tax authorities will automatically print the word "yd" in the remarks column of the invoice when issuing VAT invoices on their behalf.

9. If the tax authorities levy taxes on taxpayers' leased real estate according to the approved taxable value, they shall fill in the taxable value excluding tax in the "amount" column of the invoice when issuing the VAT invoice, and indicate in the remarks column "the approved taxable value, and the actual transaction tax-included amount is XXX yuan".

10. The above personal agents do not include individual industrial and commercial households. When the competent tax authorities issue VAT invoices on behalf of individual agents and securities brokers, they should indicate the words "individual insurance agents (securities brokers, individual credit card agents and individual tourism agents)" in the remarks column.

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