VAT reform, the remarks column was an optional existence. But now, whether you issue or receive an invoice, you need to pay extra attention to it. If an error occurs, it will be invalidated or returned at the least, and in severe cases it may cause great losses to the company.
What situations do the remarks column need to be filled in according to regulations? Today, Dabai will give you a detailed introduction to what current situations require special attention to filling in the remarks column!
1. Provide transportation services and invoices must be noted
"Announcement of the State Administration of Taxation on the Issues Related to Stop the Use of VAT invoices for the Transportation Industry in the Cargo Transportation Industry" (Announcement No. 99 of the State Administration of Taxation 2015) stipulates that general VAT taxpayers provide cargo transportation services and use VAT special invoices and VAT ordinary invoices. When issuing an invoice, they should fill in the place of departure, place of arrival, vehicle type, number of cargo transportation information and other contents of in the invoice notes column. If there is a lot of content, a list can be attached. Among them, the stamp tax information entrusted by railway transportation companies can be filled in the invoice notes column.
2. The stamp tax information entrusted by railway transportation enterprises must be noted
Announcement No. 99 of the State Administration of Taxation stipulates that the stamp tax information entrusted by railway transportation enterprises can be filled in the invoice notes column.
3. The invoice for construction services must be issued.
Notice No. 23 of the State Administration of Taxation stipulates that when providing construction services, taxpayers issue value-added tax invoices by themselves or tax authorities shall indicate the name of the county (city, district) and project name of the place where construction services occur in the remarks column of the invoice.
Among them, if the small-scale taxpayer , which provides construction services in other places, is issued by the tax bureau on behalf of the value-added tax invoice, the contents in the notes column, in addition to the county (city, district) and project name of the service, also need to print the word "YD" in .
4. Invoices for real estate sales or rental must be noted
Announcement No. 23 of the State Administration of Taxation stipulates that when selling real estate, the taxpayer issues a value-added tax invoice by himself or the tax authorities issue a value-added tax invoice on his own, he should fill in the real estate name and the house property certificate number in the invoice "Taxable or Taxable Labor and Service Name" column (if there is no house property certificate, you can fill in the area unit), and the "Unit" column is filled in the area unit, and the remarks column indicates the detailed address of the real estate.
When renting real estate, the taxpayer issues a value-added tax invoice by himself or the tax authority issues a VAT invoice on his behalf, the detailed address of the real estate should be indicated in the remarks column. When issuing value-added tax invoices on behalf of small-scale taxpayers (excluding other individuals) who provide real estate business and rental services across counties (cities and districts), the state tax authorities must automatically print the word "YD" in the invoice notes column of .
5. Invoices issued by the difference invoice function must have a note
The "Announcement of the State Administration of Taxation on the Comprehensive Implementation of the Pilot of Business Tax to Comprehensively Develop the VAT Related Tax Collection and Management" (Announcement No. 23 of the State Administration of Taxation 2016, hereinafter referred to as the Announcement No. 23 of the State Administration of Taxation 2016) stipulates that if the difference tax method is applied in accordance with the current policy provisions, and the VAT invoice cannot be issued in full (except as otherwise provided by the Ministry of Finance and the State Administration of Taxation), when the taxpayer issues a value-added tax invoice on his own or the tax authority issues a value-added tax invoice on his own, the tax-inclusive sales (or tax-inclusive assessment amount) and deduction amount are entered through the differential tax invoice function in the new system, and the system will automatically calculate the tax amount and the tax-excluding amount. The note column will automatically print the word "difference tax" and the invoice issuance should not be mixed with other taxable behaviors.
For example, if the labor dispatch company (same as security services), brokerage agency services (same as human resources outsourcing services), choose to calculate the difference tax, the VAT special invoice issued by through the difference invoice system must have the words "difference tax" to be a compliant invoice.
6. Prepaid card business invoice must be issued
"Announcement of the State Administration of Taxation on Several Issues in Collection and Management of VAT Reform Pilot" (Announcement No. 53 of the State Administration of Taxation 2016) stipulates that if the seller of a single-purpose card and the seller are not the same taxpayer, the seller shall issue a general VAT invoice to the seller when receiving the sales payment settled by the seller, and indicate in the note column "the prepaid card settlement payment received" , and shall not issue a special VAT invoice.
When a multi-purpose card special merchant receives the sales payment settled by the payment agency, he or she shall issue a general VAT invoice to the payment agency, and indicate "Received the Prepaid Card Settlement Fund" in the note column , and may not issue a special VAT invoice. In the prepaid card business, when the seller receives the sales payment and issues an invoice, he must note in the invoice note column "Received the prepaid card settlement payment" and can only issue a general value-added tax invoice.
7. The insurance company must note when collecting vehicle and ship tax and issuing invoices on behalf of the vehicle and ship tax and issuing invoices on behalf of the State Administration of Taxation on the Issuing of Value-added Tax Invoices on the Collection of Vehicle and Ship Tax by Insurance Institutions (Announcement No. 51 of the State Administration of Taxation 2016) stipulates that when the insurance institution collects vehicle and ship tax and issues a VAT invoice, it should indicate the information on the collection of vehicle and ship tax invoices in the VAT invoice remarks column. specifically includes: insurance policy number, tax period (details to month), vehicle and ship tax amount, late payment amount, total amount, etc.
8. Internet logistics platform enterprises issue special invoices for special invoices for issuing on behalf of enterprises for special invoices for special invoices for special invoices for the release of special invoices for special invoices for the release of special invoices for special invoices for Internet logistics platform enterprises (Tax General Letter [2017] No. 579) stipulates:
1. Issuing special invoices Small-scale taxpayers in the cargo transportation industry provide cargo transportation services in China and need to issue special invoices, they can apply for special invoices to issue Value-added Tax Special Invoice Management Measures for Small-scale Taxpayers in the cargo transportation industry to apply for special invoices on behalf of Value-added Tax Special Invoices on behalf of " (Announcement No. 55 of the State Administration of Taxation 2017, hereinafter referred to as the "Management Measures"), and apply for special invoices to be issued by the state tax authorities nearby. They can also entrust pilot enterprises to issue special invoices on behalf of ……
(III) Pilot enterprises use their own special invoice invoice invoice system to issue special invoices at a 3% collection rate, and indicate the member's taxpayer name and unified social credit code (or tax registration certificate number or organizational code) in the invoice remarks column .
9. Invoices for export goods issued by manufacturers that handle tax refunds must be noted
"Announcement of the State Administration of Taxation on Adjusting and Improving Matters Related to the Refund (Exemption) of Export Goods for Exemption (Exemption) of Export Goods" (Announcement of the State Administration of Taxation No. 35, 2017) stipulates that from November 1, 2017, export goods issued by manufacturers that handle tax refunds shall first calculate the output tax amount according to the FOB price and the applicable VAT rate of the export goods and declare and pay the VAT in accordance with regulations. At the same time, the VAT special invoice (hereinafter referred to as the tax refund special invoice) marked in the note column of the remarks column as a certificate of tax refund for comprehensive service enterprises.
If the FOB price of exported goods is settled in currencies other than RMB, the RMB conversion rate can be selected as the RMB exchange rate mid-price on the day of the sales incurred or on the 1st of the month. The "Amount" column on the special tax refund invoice for agency must be filled in at the FOB price of export goods converted into RMB.
Warm reminder: A new type of value-added tax invoice for "tax refund agency" has been added. The manufacturer is required to indicate "tax refund for agency" in the notes column of the special value-added tax invoice issued by the comprehensive service enterprise. As a certificate of tax refund for the comprehensive service enterprise, it shall not be used as a VAT tax deduction certificate. In terms of invoice issuance, the manufacturer is required to "calculate the output tax amount according to the FOB price of export goods and the applicable VAT tax rate and declare and pay VAT in accordance with regulations." On the one hand, it avoids the "sales" form of invoices issued by the manufacturer to comprehensive service enterprises that cover up the essence of agency services. On the other hand, the management of such special value-added tax invoices is also convenient for tax refund management.
Taxation agency opens
1. The taxpayer name and taxpayer identification number are indicated in the remarks column;
"Notice of the State Administration of Taxation on Issuing the "Management Measures for the Issuance of Special Value-added Tax Invoices by Tax Agency (Trial)" (GuoShiFa [2004] No. 153) stipulates that the invoice issuance position should fill in the relevant items of special invoices according to the following requirements. The name of the VAT taxpayer and the taxpayer identification number are indicated in the note column.
2. When the tax authorities provide real estate business leasing services and construction services across counties (cities and districts) and small-scale taxpayers (excluding other individuals) who issue VAT invoices on behalf of
automatically print the word "YD" in the invoice notes column;
. When the tax authorities issue construction service invoices on behalf of taxpayers,
should indicate the name and project name of the county (city, district) where the construction service occurred in the note column of the invoice;
4. When the tax authorities summarize the issuance of VAT invoices on behalf of individual insurance agents,
4. When the tax authorities issue VAT invoices on behalf of individual insurance agents,
4. When the tax authorities issue VAT invoices on behalf of individual insurance agents,
4. When the tax authorities issue VAT invoices on behalf of individual insurance agents,
4. When the tax authorities issue VAT invoices on behalf of individual insurance agents,
4. When the tax authorities issue VAT invoices on behalf of individual insurance agents,
4. When the tax authorities issue VAT invoices on behalf of individual insurance agents,
4. When the tax authorities issue VAT invoices on behalf of individual insurance agents, html The words "Personal Insurance Agent Summary" should be indicated in the note column ;
5. When the tax authority issues invoices for sale or renting real estate
. The remark column fills in the name of the taxpayer, the taxpayer identification number (or organizational code), and the detailed address of the real estate; if the tax is taxed according to the approved taxation price , the "Amount" column fills in the "tax-exclusive taxation price, the actual transaction amount includes ××× yuan";
6. The difference taxation invoice is
Through the differential tax invoice function in the system, enter the tax-containing sales (or tax-inclusive assessment amount) and deduction amount, the system will automatically calculate the tax amount and amount, and the note column will automatically print the words "differential tax";
7. On the remark column of the tax authorities issuing ordinary value-added tax invoices and issuing special value-added tax invoices for other individuals:
Stamp the special seal of the tax authorities issuing invoices.
Based on: Tax General Taxation No. 127 (Guidelines for Issuing Value Added Tax Invoices)
Tips: The information that should be filled in on the remarks column above is also the content that taxpayers who obtain the invoice need to review. According to Article 9 of the "Interim Regulations on Value Added Tax of the People's Republic of China", if the VAT taxpayer purchases goods, labor, services, intangible assets, and real estate, and the VAT deduction certificate obtained does not comply with laws, administrative regulations or relevant provisions of the tax authorities of the State Council, the input tax amount shall not be deducted from the output tax amount.
Detailed explanation of the note column of the remarks column. Is it too much text to look tired? Can't remember it? It doesn’t matter, we made a mind map to facilitate your intuitive understanding.
Invoice Notes column fill in a few words less
The company directly lost nearly one million
Finally, I will share with you a case of "A few words missing invoice notes, and the company lost nearly one million" ~ remind everyone to pay attention to the note column!
Case: When a company inspected the company in a tax bureau, it was pointed out that a large number of special invoices obtained did not meet the regulations.
It mentioned that the rent in 2017 was 9.9 million yuan, and it was obtained a special invoice with a general tax value-added tax rate of 11%. Because the lessor was too careless when issuing the invoice, he missed the address of the real estate invoice notes, which resulted in the input tax of his company of 981,100 yuan that could not be deducted!
Starting today, the remarks bar must not be arbitrary. Everyone must pay attention! Based on the case, I would like to give you four reminders:
1. Whether it is issued by yourself or the tax authorities, the detailed address of the real estate should be indicated in the remarks column.
2. Whether the taxpayer issues a special value-added tax invoice or a normal invoice, the detailed address of the real estate should be indicated in the remarks column.
3. Invoices that do not indicate the detailed address of the real estate in the "Remarks column" are all invoices that do not comply with the regulations.
4. Invoices that do not meet the requirements have the risk that value-added tax cannot be deducted, and there is also a tax-related risk that no tax deduction is allowed.
