Legal basis: Article 4 of the Announcement on Tax Collection and Management of the Pilot Project of Changing Business Tax to Value-added Tax. (1) State Taxation Administration of The People's Republic of China has compiled the Tax Classification and Coding of Goods and Services (Trial) (hereinafter referred to as coding, see annex), and added coding related functions in the new system. From May 20 16 1 day, the pilot taxpayers and newly established VAT taxpayers included in the new system should use the new system to select the corresponding code to issue VAT invoices. Taxpayers who have used the codes of Beijing, Shanghai, Jiangsu and Guangdong should complete the billing software upgrade before May 1. Taxpayers who have used the new system before May 1 should complete the billing software upgrade before August 1. (2) If the differential taxation method is applied to pay VAT according to the current policies and regulations, and it is not allowed to issue VAT invoices in full (unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China), when taxpayers issue VAT invoices 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 taxation 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 taxation" will be automatically printed in the remarks column, and the invoicing shall not be related to other taxable items. (3) Where taxpayers provide construction services and issue VAT invoices by themselves or the tax authorities issue VAT invoices on their behalf, the name of the county (city, district) where the construction services occur and the name of the project shall be indicated in the remarks column of the invoice. (4) When selling real estate, taxpayers should fill in the name of real estate and the number of house property right certificate in the column of "Name of goods or taxable services and services" when issuing VAT invoices by themselves or the tax authorities on their behalf (if there is no house property right certificate, the column of "unit" can be omitted, and the detailed address of real estate can be indicated in the remarks column. (5) Taxpayers renting real estate should indicate the detailed address of real estate in the remarks column when issuing VAT invoices by themselves or the tax authorities. (6) Individual rental housing enjoys preferential policies with a preferential range of 1.5%. When taxpayers issue VAT invoices by themselves or the tax authorities issue VAT invoices on their behalf, they can enter tax-included sales at a reduction rate of 1.5% through the invoicing function in the new system, and the system will automatically calculate the tax amount and tax-excluded amount. Invoicing should not be confused with other taxable activities. (7) When the tax authorities issue VAT invoices, the words and number of the tax payment certificate or the system tax invoice number should be filled in the column of "Seller's account bank and account number" (it is not necessary to issue tax-free ordinary VAT invoices on behalf of the tax authorities). (8) When the national tax authorities provide cross-county (city, district) real estate business leasing services and construction services for small-scale taxpayers (excluding other individuals), the words "YD" will be automatically printed in the remarks column of the invoice.