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.
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What situations do the remarks column need to be filled in according to regulations?
Today, I will give you a detailed introduction to what current situations require special attention to filling in the remarks column!
1. Issuing
1. Providing transportation services to issue invoices must be noted
"Announcement of the State Administration of Taxation on the Stop Use of VAT VAT Special Invoices in the Cargo Transport 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 ordinary VAT invoices. When issuing invoices, they should fill in the place of departure, place of arrival, vehicle type, number of goods transport information and other contents 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.
Announcement of the State Administration of Taxation No. 23 of 2016 stipulates that 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 note 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 VAT special invoice, the contents in the notes column, in addition to the county (city, district) and project name of the service, the word "YD" must also be printed.
4. Invoices for sale or renting real estate 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 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 fill 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 own, the detailed address of the real estate should be indicated in the remarks column. When a state tax authority issues a VAT invoice on its behalf, it must automatically print the word "YD" in the invoice remarks column for small-scale taxpayers (excluding other individuals) who provide real estate operation and leasing services across counties (cities and districts).
5. Invoices issued by the difference invoice function must have a note
"Announcement of the State Administration of Taxation on the Comprehensive Improving the Pilot of Business Tax to Comprehensively Launch the Pilot of Value-Added Tax" (Announcement of the State Administration of Taxation No. 23 of 2016, hereinafter referred to as Announcement of the State Administration of Taxation No. 23 of 2016) stipulates that if the difference taxation method is applied in accordance with the current policy provisions, and the full amount of value-added tax invoices are not allowed (except as otherwise provided by the Ministry of Finance and the State Administration of Taxation), the taxpayer shall take his own responsibility if he or she shall apply the difference tax method in accordance with the current policy provisions and shall not issue a full amount of value-added tax invoices (except as otherwise provided by the Ministry of Finance and the State Administration of Taxation). When issuing or tax authorities issue value-added tax invoices on their behalf, the tax-invested sales (or tax-inclusive assessment amount) and deduction amount are entered through the new system through the difference tax invoice function, and the system will automatically calculate the tax amount and the amount excluding tax, and the note column will automatically print the words "difference tax" in the notes. Invoice issuance should not be mixed with other taxable behaviors. Students who have participated in the senior accountant examination or review in recent years, please ask Teacher Jialin to WeChat 13711174084, and note "high meeting".
For example, labor dispatch companies (same as security services), brokerage agency services (same as human resources outsourcing services) choose differential tax calculations. The VAT special invoice notes issued through the difference invoice system must have the words "difference taxation" 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 notes column that "the prepaid card settlement payment has been 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 state in the notes column that "the prepaid card settlement payment has been received" and shall 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. Insurance companies must note when collecting vehicle and ship taxes and issuing invoices on behalf of insurance companies and issuing VAT invoices on behalf of insurance institutions (Announcement No. 51 of the State Administration of Taxation 2016) stipulates that when the insurance institutions collect vehicle and ship taxes and issue VAT invoices on behalf of the VAT invoice, they should indicate the information on the collection of vehicle and ship taxes 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 pilot issuance of special invoices for special invoices for online logistics platform enterprises must be noted.
"Notice of the State Administration of Taxation on the Pilot Work of Issuing Special Invoices for Internet Logistics Platform Enterprises" (Tax General Letter [2017] No. 579) stipulates:
1. Issuance of special invoices. If small-scale taxpayers in the cargo transportation industry provide cargo transportation services in China and need to issue special invoices, they can in accordance with the relevant provisions of the "Measures for the Management of Special Invoices for Small-scale Taxpayers in the Cargo Transport Industry to apply for special invoices for special invoices for small-scale taxpayers in the cargo transportation industry" (Notice No. 55 of the State Administration of Taxation 2017, hereinafter referred to as the "Management Measures"), apply for special invoices for special invoices for local tax authorities nearby, or entrust pilot enterprises to issue special invoices for the following provisions: ...
(III) Pilot enterprises use their own special invoice invoice invoice system to issue special invoices at a 3% 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 by
"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 special invoice for tax refunds) marked in the note column of the comprehensive service enterprise as a certificate of tax refunds for tax refunds.
If the FOB price of export 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 occurrence or 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.
2. Tax authorities issue
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 Authorities (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 remarks column.
2. When the tax authorities provide real estate business leasing services and construction services across counties (cities, districts) and small-scale taxpayers (excluding other individuals) who issue VAT invoices on their behalf
automatically print the word "YD" in the invoice remarks column;
3. When the tax authorities issue construction service invoices on their behalf
should indicate the name and project name of the county (city, district) where the construction service occurred in the invoice remarks column;
4. When the tax authorities summarize the issuance of VAT invoices on their behalf
should indicate the words "Personal Insurance Agent Summary Issuance Remarks" in the invoice remarks column;
5. When the tax authorities issue invoices on their behalf
should indicate the words "Personal Insurance Agent Summary Issuance Remarks" in the invoice remarks column;
5. When the tax authorities issue invoices on their behalf
4. When the tax authorities issue invoices on their behalf
should indicate the words "Personal Insurance Agent Summary Issuance Remarks" in their behalf
5. When the tax authorities issue invoices on their behalf
4. When the tax authorities issue invoices on their behalf
Remarks column fills in the name of the taxpayer, the taxpayer identification number (or organizational code), and the detailed address of the real estate; if tax is levied according to the approved taxable price , fill in the "Amount" column with the tax-excluding taxable price, and the note column states "Approved taxable price, actual transaction with tax-inclusive amount ××× yuan";
6. Differential tax invoice issuance
Through the differential tax invoice function in the system, enter the tax-inclusive sales (or tax-inclusive assessment amount) and deduction amount, the system automatically calculates the tax amount and amount, and the note column automatically prints the words "Difference tax";
7. On the note column of the tax-invoice issuance ordinary value-added tax invoices and the special value-added tax invoices for other individuals:
stamp the special seal of the tax-invoice for the tax-invoice for the tax-invoice.
Basics: Tax General Invoice No. 127 (Guidelines for Issuing Value Added Tax Invoices)
Tip: The information that should be filled in in 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 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.
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A picture detailed explanation of the notes column. Fill in
Too many texts to look tired? Can't remember it? It doesn’t matter, we made a mind map to facilitate your intuitive understanding.
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Invoice Notes column, the company lost nearly one million directly
Finally, I share with you a case of "A few words missing invoice Notes, the company lost nearly one million"~ I 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 the 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 regular 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 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 the tax-related risk that no tax deduction is allowed.
Source | Tax manager, ordinary accountant, etc./Thanks to the original author
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