Reminder: Whether it is a taxpayer issuing a special value-added tax invoice issued by the tax authorities, the contents that need to be filled in in the notes column are clearly stipulated. If it is not filled in as required, it is a non-compliant invoice that cannot be used as

reminder: Whether it is issued by the taxpayer itself or the tax authority issues value-added tax invoice on behalf of , the content that needs to be filled in in the notes column has clear provisions. If it is not filled in as required, it is a non-compliant invoice that cannot be used as a deduction certificate.

2020 invoice remarks column guide

1, taxpayers issue

2, tax authorities issue

1, taxpayers issue

1, taxpayers’ name and taxpayer identification number ;

"Notice of the State Administration of Taxation on Issuing the Management Measures for the Issuance of the "Management Measures for the Issuance of Special Value-added Tax Invoices by Tax Authorities (Trial)" (GuoShiFa [2004] No. 153) stipulates that the invoice issuance position should fill in the relevant items of special invoices in accordance with the following requirements. The name of the VAT taxpayer and the taxpayer identification number are indicated in the remarks column.

2. 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 value-added tax invoices

automatically print the word ‘YD’ invoice column;

3. The tax authorities issue construction service invoices for taxpayers

3

should indicate the name of the county (city, district) where the construction service occurred in the note column of the invoice;

4. When the tax authority summarizes the issuance of VAT invoices for personal insurance agents,

should indicate the words "Personal Insurance Agent Summary Issuance" in the note column;

5. When the tax authority issues invoices for real estate,

remarks column fill 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 levied according to the approved taxable price , fill in the "Amount" column with the tax-excluding taxable price, and the remarks column states that "approved taxable price, actual transaction amount including tax amount ××× yuan";

6, differential taxable invoice

html l0 Through the system's differential tax invoice function, enter the tax-containing sales (or tax-inclusive assessment amount) and deduction amount, the system will automatically calculate the tax amount and amount, and automatically print the words "difference tax" in the remark column of

7. On the remark column of VAT ordinary invoice and for other individuals,

has the special seal of tax invoice issued by the tax authority.

Basics: Tax General Goods Note [2017] No. 127 (Guidelines for Issuing Value Added Tax Invoices)

Tip: The information that should be filled in in the notes 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 deduction certificate obtained by taxpayers do 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.

Note that when these six invoices are received,

must check the remarks column

under what circumstances do you need to fill in the invoice? How to fill in? Let’s take a look at the secrets of the invoice remarks column~

1. When providing construction services

Taxpayers issue value-added tax invoices by themselves or tax authorities issue value-added tax invoices on their own, they should indicate the name of the county (city, district) and project name of the place where the construction service occurred in the invoice remarks column.

2. General VAT taxpayers provide cargo transportation services

Use special value-added tax invoices and ordinary value-added tax invoices. When issuing the invoice, the place of departure, place of arrival, vehicle type, number, and cargo information should be filled in the invoice notes column. If there is a lot of content, a list can be attached.

3. Sales of real estate

When a 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 name of the real estate 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 not fill in it), and fill in the "Unit" column in the "Unit" column to indicate the detailed address of the real estate.

4. When renting real estate

Taxpayers issue value-added tax invoices by themselves or the tax authorities issue value-added tax invoices on their own, they should indicate the detailed address of the real estate in the notes column.

5. 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 VAT invoice on his own or the tax authority issues a VAT invoice on his own, the tax-inclusive tax invoice will be entered through the difference tax invoice function in the new system, and the tax-inclusive tax amount will be automatically calculated. The tax amount and the tax amount are automatically printed on the note column. The invoice issuance should not be mixed with other taxable behaviors.

6. When collecting vehicle and ship tax and issuing a VAT invoice, the insurance institution shall indicate the vehicle and ship tax collection information in the VAT invoice remarks column. Specifically, it includes: insurance policy number, tax period (details to month), vehicle and ship tax amount, late payment amount, total amount, etc. This VAT invoice can be used as the original accounting voucher for taxpayers to pay vehicle and ship tax and late payment fees.

Summary: The basic contents of invoices include: the name of the invoice, invoice code and number, connection and purpose, customer name, account opening bank and account number, product name or business item, unit of measurement, quantity, unit price, uppercase and uppercase amount, invoice issuer, invoice date, name of the invoice unit (individual) (seal), etc. It also includes the note column on the note. Invoices obtained by enterprises that fail to make notes in accordance with regulations are non-compliant notes and are violations of invoice management regulations. The tax authority shall order them to correct the situation within a time limit.

Detailed explanation of the picture Notes column fill in

Too many texts to see it tired? Can't remember it? It doesn’t matter

, we have made a mind map to facilitate your intuitive understanding.

Risks of failing to fill in the remarks column as required

1. Value-added tax: According to Article 9 of the "Interim Regulations on Value-added Tax of the People's Republic of China", if the 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.

2. Corporate Income Tax: According to Article 12 of the "Announcement of the State Administration of Taxation on Issuing the Management Measures for the Pre-Tax Deduction Vouchers of Enterprise Income Tax" (Announcement No. 28 of the State Administration of Taxation 2018), enterprises shall not be used as pre-tax deduction vouchers for private printing, forgery, alteration, invalidation, invoice issuers illegally obtain, falsely issue, fill in invoices that do not meet the regulations, as well as obtaining other external vouchers that do not comply with national laws, regulations and other relevant provisions, and shall not be used as pre-tax deduction vouchers.

3. Land Value-added Tax : According to Article 5 of the "Announcement of the State Administration of Taxation on Several Regulations on Land Value-added Tax Collection and Management after the VAT Reform " (Announcement No. 70 of the State Administration of Taxation 2016), after the treasury reform, the VAT invoices obtained by land value-added taxpayers receiving construction and installation services should be in accordance with the "Announcement of the State Administration of Taxation on the Comprehensive Improving the Pilot of Business Taxation and Value-added Tax Collection and Management Matters" (Announcement No. 23 of the State Administration of Taxation 2016), the name of the county (city, district) and the name of the project where the construction service occurred shall be indicated in the remark column of the invoice, otherwise the amount of the land value-added tax deduction project shall not be included in the amount of the land value-added tax deduction project.

Starting today, the remarks bar must not be arbitrary. Everyone must pay attention! VAT invoices that meet the conditions but fail to fill in the information in the note column as required will not be used as valid tax vouchers!