In terms of invoicing, taxpayers who provide human resources outsourcing services may not issue special VAT invoices for the wages collected from the entrusting party and the social insurance and housing accumulation fund paid by the agent, but may issue ordinary VAT invoices.
Extended data:
How to invoice the financing sale and leaseback business;
Pilot taxpayers engaged in financial leasing business approved by the People's Bank of China, China Banking Regulatory Commission or the Ministry of Commerce provide after-sale leaseback service, issue special VAT invoices for all out-of-price expenses (excluding principal), and may issue ordinary invoices for principal.
The difference is deducted at the time of declaration. According to the tangible movable property financing sale and leaseback contract signed before April 30, 2065438+2006, the pilot taxpayers can continue to pay VAT according to the tangible movable property financing lease service provided before the expiration of the contract.
You can choose: deduct the principal part of the price charged to the lessee from the total price and extra-price expenses charged to the lessee and issue a special VAT invoice; Special VAT invoices may not be issued for the main part of the price, but ordinary VAT invoices may be issued; The special VAT invoice shall be issued in full, and the total price and other expenses shall be charged to the lessee.
The specific provisions for issuing insurance service invoices are as follows:
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. VAT invoice can be used as the original accounting voucher for taxpayers to pay travel tax and late payment fee.
Insurance services provided to natural persons may not issue special VAT invoices, but ordinary VAT invoices may be issued.
Jinan Daily-Collection! Summary of invoice issuing knowledge