2. hair The words "sales unit (seal)" at the bottom of the note column of the ticket are written by? The special seal for the ticket should be stamped here, which is the remarks column.
Supplement:
Remarks column needs to be developed? Special seal for tickets, development agent? The characters of the special seal for tickets, the special seal for red ink, the red ink and the carbonless carbon copy paper have a chemical reaction. After a period of time, the information in the remarks column will be corroded soon, and the specific time has not been observed, but the 2 mm red ink on both sides has disappeared.
3. Does Baiwang Jin Fu open VAT? The check code of the ticket is in the remarks column. How many digits is the check code? Welcome to add, how many digits have not been counted.
4. What is VAT? The remarks column of the ticket can accommodate up to 230 characters or 1 15 Chinese characters.
5. Special hair? At present, ticket scanning authentication and check authentication are not compared with the information in the remarks column. If the information in the remarks column is incorrect, the comparison can be passed; if the deduction entry is defective, there is a risk of adjustment. I don't think the future is better than being right.
6. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.99 (20 15) "On Stopping the Use of Special Value-added Tax for Freight Transportation?" According to the announcement on ticket-related issues, general VAT taxpayers provide goods transportation services and use special VAT payment books. Tickets and VAT are issued normally? Tickets, have been issued? When issuing a ticket, you should fill in the information of the place of origin, the place of arrival, the car type and number, and the goods to be transported. In the remarks column of the ticket, if there are many contents, a list can be attached.
Supplement:
It is not surprising that the remarks column can be directly reimbursed.
7. Announcement No.23 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (20 16) "Announcement on Relevant Issues Concerning the Pilot Tax Collection and Management of Changing Business Tax to VAT" stipulates that:
(1) Value-added tax shall be paid according to the current policy, and the full value-added tax invoice shall not be issued. For tickets (unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China), is it the taxpayer who issues the tickets himself or the tax authorities who issue the value-added tax on his behalf? When issuing tickets, enter the tax-included sales (or tax-included assessment amount) and deduction amount through the differential taxation invoicing function in the new system, the system will automatically calculate the tax amount and tax-excluded amount, and the words "differential taxation" will be automatically printed in the remarks column. Ticket issuing should not be confused with other taxable activities.
(2) Do taxpayers provide construction services by themselves or do tax authorities issue value-added tax on their behalf? When will the ticket be issued? Should it be issued? The remarks column of the ticket shall indicate the name of the county (city, district) and the name of the project where the construction service takes place.
(3) Is the sale of real estate issued by taxpayers themselves or by tax authorities? When will the ticket be issued? Should it be issued? Ticket "goods or taxable services, service name" column to fill in the name of real estate and housing property certificate number (without housing property certificate), "unit" column to fill in the area unit, remarks column indicate the detailed address of the real estate.
(4) If the real estate is leased, shall the taxpayer issue the value-added tax on its own or the tax authorities issue the value-added tax on its behalf? When buying a ticket, you should indicate the detailed address of the real estate in the remarks column.
(5) The national tax authorities issue VAT on behalf of small-scale taxpayers (excluding other individuals) who provide real estate leasing services and construction services across counties (cities, districts). When is the ticket issued? The word "YD" is automatically printed in the remarks column of the ticket.
8. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.51"Announcement on the Issue of Collecting Travel Tax and Issuing Value-added Tax by Insurance Institutions" stipulates that insurance institutions, as withholding agents of travel tax, should issue value-added tax while collecting travel tax, and issue special invoices for value-added tax when issuing tickets. In the remarks column of the ticket, the information of collecting travel tax is indicated. 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. What is the value-added tax? The ticket can be used as the original accounting voucher for taxpayers to pay travel tax and late payment fee.
9. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.45 "Announcement on Relevant Issues Concerning Tax Collection and Management of Individual Insurance Agents in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)", and the competent tax authorities issue value-added tax on behalf of individual insurance agents. Tickets should be marked in the remarks column with the words "individual insurance agents collect and open on their behalf".
10, Guo shui fa [2004] 153 "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on printing and distributing special invoices for value-added tax authorities? Ticket management measures (Trial) "notice, on behalf of? Tickets should be filled in as follows? Ticket related items:
1. Fill in the column of "Unit Price" and the column of "Amount" with the unit price and sales volume excluding VAT respectively;
2. Fill in the VAT collection rate in the "tax rate" column;
3. Fill in the uniform code and name of the tax authorities in the column of sales units on behalf of the tax authorities;
4. Fill in the tax payment certificate number in the seller's bank and account number column;
5. Indicate the name and taxpayer identification number of the VAT taxpayer in the remarks column.
Supplement: Do you need to post the sales unit in the remarks column? Special seal for tickets.
The following are local laws and regulations (excerpted from the Compilation of Answers to the Problems of the Reform of the Camp, edited by Shi Guanghui):
1 1. After the reform, in order to ensure that the normal business of the buyers will not be affected, real estate development enterprises are allowed to issue ordinary value-added tax invoices to the buyers when collecting advance payment. Tickets, in the collection of VAT? Select "Zero Tax Rate" for invoicing. When it was released? Mark "advance payment" separately in the remarks column of the ticket.
12. Real estate development enterprises can issue ordinary value-added tax invoices to property buyers when they receive advance payment. Tickets, in the collection of VAT? Select "Zero Tax Rate" when issuing tickets, and the amount is the actually received advance payment. Send it? In the remarks column of the ticket, the area, price and full amount agreed in the contract are listed, and it is also indicated that "advance payment is not used as evidence of property right transaction".
13. If the pilot taxpayers provide conference services and provide accommodation, catering, entertainment, tourism and other services at the same time, they will issue special VAT payment letters. The above-mentioned service items shall not be uniformly issued as "conference fees" when issuing tickets, but shall be issued on the same page according to the codes of goods and services stipulated in the Tax Classification and Coding of Goods and Services (Trial). Issue tickets item by item according to the facts, and indicate the name of the meeting and the number of participants in the remarks column.
14, released? What transaction information should be indicated when issuing a ticket? If the corresponding column of the ticket face is not filled in, you can fill it in? The remarks column of the ticket indicates.
15. When taxpayers provide accommodation services, does the buyer of accommodation services need to issue a special payment letter for VAT? Ticket, should be accompanied by a special VAT invoice? Fill in the ticket information form and the taxpayer will issue it? Please fill in the guest's name in the remarks column when voting.
16, for * * * when someone buys a property? Two * * * people can be filled in the taxpayer name column of the ticket purchaser, and the taxpayer identification number column is not filled in. Fill in the * * * person's name, taxpayer identification number and real estate address in the remarks column.
17. If the actual payer (cash, credit card, third-party payment platform, etc. ) belongs to other individuals, but is required to issue special funds? If the "buyer" of the ticket is the unit, the seller can indicate the name of the actual payer and the valid certificate number in the "remarks column".
18, "Rumors": Actually, rumors should not be believed, but it must be said that State Taxation Administration of The People's Republic of China intends to cancel the unified sales of motor vehicles. Tickets, not VAT? The content of tickets and remarks column will definitely increase.