1, unit phone bill
2. Unit Internet access fee
3, the unit car fuel costs
4, the unit car maintenance costs
5. Unit car insurance premium
6. Property insurance premium
7. Insurance premium for non-welfare personnel
8. Uniform work clothes
9. Labor insurance expenses
10, rent (including individuals)
1 1, property purchase fee
12, real estate under construction
13, decoration fee
14, water fee
15, electricity fee
16, heating fee (non-resident)
17, property fee
18, courier fee
19, agency membership fee (NGO)
20. Training fees
2 1, accommodation (including local enterprises)
22. Conference fees
23. Greening fee
24, repair costs
25. Bank charges
26, the bank's letter fee
27. Credit certification fee
28. Third party guarantee fee
29. Office supplies costs
Audit fees
3 1, newspaper and magazine fee
32. Intermediary service fee
33. Advertising expenses
34. Fees for legal advisory services
These invoices must be filled in the remarks column.
Case 1: Matters needing attention when issuing invoices for transportation services.
The 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.99, 20 15) stipulates that general VAT taxpayers provide goods transportation services and use special VAT invoices and ordinary VAT invoices. When issuing invoices, they should fill in the departure place, arrival place, vehicle number and information of transported goods in the remarks column of invoices. If the content is more, a list can be attached. Among them, the stamp duty information entrusted by the railway transport enterprise can be
Case 2: Stamp duty information entrusted by railway transport enterprises must be indicated.
Announcement No.99 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2015 stipulates that stamp duty information entrusted by railway transport enterprises can be filled in the remarks column of invoices.
Situation 3: The invoice must indicate the provision of construction services.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.23 (20 16) stipulates that if a taxpayer provides construction services and issues a VAT invoice by himself or the tax authorities, the name of the county (city, district) where the construction services occurred and the name of the project shall be indicated in the remarks column of the invoice.
For small-scale taxpayers who provide construction services in different places, the tax bureau will issue special invoices for value-added tax. In addition to indicating the county (city, district) and project name where the services occur, the words "YD" should also be printed in the remarks column.
Case 4: Real estate sales or lease invoices must be indicated.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2065438+23, 2006 stipulates that taxpayers selling real estate should fill in the name of real estate and the house property certificate number in the column of "Name of goods or taxable services", fill in the area unit in the column of "Unit", and indicate the detailed address of real estate in the remarks column.
For leased real estate, taxpayers or tax authorities should indicate the detailed address of real estate in the remarks column when issuing VAT invoices. For small-scale taxpayers (excluding other individuals) who provide real estate leasing services across counties (cities, districts), when issuing VAT invoices, the words "YD" should be automatically printed in the remarks column of the invoices.
Case 5: The invoice issued by the variance invoicing function must have comments.
The Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the 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.23 20 16, hereinafter referred to as People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.23) stipulates that the value-added tax shall be paid in accordance with the current policies and regulations, and VAT invoices shall not be issued 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 by themselves or the tax authorities issue VAT invoices on their behalf, the tax-included sales (or tax-included assessment amount) and deduction amount are entered through the differential tax invoicing function in the new system, and the tax amount and tax-excluded amount are automatically calculated by the system, and the words "differential tax" are automatically printed in the remarks column. Invoicing should not be confused with other taxable activities.
Situation 6: Pay attention to the invoicing of prepaid card business.
The 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 Transformation (State Taxation Administration of The People's Republic of China Announcement No.53, 20 16) stipulates that if the single-purpose card seller and the card seller are not the same taxpayer, 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 payment received" in the remarks column, and shall not issue a special VAT invoice.
Situation 7: Insurance companies must pay attention to the receipts and invoices of travel tax.
The Announcement of State Taxation Administration of The People's Republic of China on the Issue of Issuing VAT Invoices on Travel Tax Collection by Insurance Institutions (State Taxation Administration of The People's Republic of China Announcement No.516) stipulates that insurance institutions, as withholding agents of travel tax, should indicate the information on travel tax collection in the remarks column of VAT invoices, including: insurance policy number, tax payment period (detailed to month) and travel tax collection.
What does the company fare include? After reading the content compiled by the above small series for you, are you already very clear? Cost invoice is the basis of accounting, tax planning, tax declaration and other matters. Reasonable planning of fiscal and taxation matters and strengthening of practical ability all require us to master invoice-related knowledge skillfully. Stay tuned for more exciting content.