Journalism

Dalian agent bookkeeping tells you 2021 invoice remarks column filling guide, please check!

2021-09-13

Old accountant and new accountant should pay attention to it!!!Important things three times.In the process of financial entry and reimbursement, whether the taxpayer issues the VAT invoice itself or the tax authority issues the VAT special invoice on behalf of the tax authorities, the contents to be filled in the remarks column are clearly specified, If it is not filled in according to the requirements, it is a non-conforming invoice and cannot be used as a deduction voucher.


Do you know how to fill in the remarks column of invoice?Dalian agent bookkeeping today to tell you!


In fact, filling in the remarks column of invoice is a transaction Explain the supplementary annotation information.Different types of industry invoice notes column filling guide, remember to collect.


Guide for filling in the remarks column of invoice


01

Taxpayer's own invoice


1. Provided by taxpayer Cargo transport services , to be filled in The information of the place of departure, destination, vehicle type and vehicle number, as well as the goods to be transported.


Policy basis: Announcement of the State Administration of Taxation on issues related to stopping the use of VAT special invoices for goods transportation industry (Announcement No. 99, 2015)


2、 railroad transport enterprise Provide cargo transportation service, to be noted Information of stamp duty entrusted for collection


Policy basis: Announcement of the State Administration of Taxation on issues related to stopping the use of VAT special invoices for goods transportation industry (Announcement No. 99, 2015)

3. Provide Building services , to be noted Building services Name of county (city, district) and project name


Policy basis: Announcement of the State Administration of Taxation on issues related to the administration of tax collection on the pilot project of replacing business tax with value added tax (Announcement No. 23 of 2016 of the State Administration of Taxation)


4、 Sale and rental of real estate The taxpayer shall indicate it in the remarks column The detailed address of the real estate.


Policy basis: Announcement of the State Administration of Taxation on issues related to the administration of tax collection on the pilot project of replacing business tax with value added tax (Announcement No. 23 of 2016 of the State Administration of Taxation)


5. Taxpayers through the new system Balance tax invoice Function, the remarks column will Automatically print the word "tax difference".


Policy basis: Announcement of the State Administration of Taxation on issues related to the administration of tax collection on the pilot project of replacing business tax with value added tax (Announcement No. 23 of 2016 of the State Administration of Taxation)

6. Special merchant receives payment institution Selling prepaid cards , which should be filled in the remarks column“ Receipt of prepaid card settlement ”。


Policy basis: Announcement of the State Administration of Taxation on some issues concerning the collection and administration of the pilot project of replacing business tax with value-added tax (Announcement No. 53 of 2016)


7、 Insurance institutions Collection of vehicle and vessel tax When issuing VAT invoice, it shall fill in the following details: Insurance policy number, tax period (detailed to months), amount of vehicle and vessel tax collected, amount of overdue fine, total amount, etc.


Policy basis: Announcement of the State Administration of Taxation on the issue of issuing VAT invoices for collection of vehicle and vessel tax by insurance institutions (SAT Announcement No. 51, 2016)

8、 Internet logistics platform enterprises Issue freight invoice on behalf of the member Taxpayer name and unified social credit code (or tax registration certificate number or organization code).


Policy basis: Notice of the State Administration of Taxation on the pilot work of issuing VAT special invoice by Internet logistics platform enterprises (Szh [2017] No. 579)


9. The production enterprise entrusts the comprehensive service enterprise to handle it Export tax rebate , the remarks column should be noted“ Special for tax refund ”。


Policy basis Notice of the State Administration of Taxation on the adjustment and improvement of tax refund (Exemption) for export goods by comprehensive foreign trade service enterprises (Announcement No. 35, 2017)



02

Issued by tax authorities


1. Note the taxpayer in the remarks column name And taxpayers Identification number

2. When the tax authorities issue VAT invoices for small-scale taxpayers (excluding other individuals) providing real estate business leasing services and construction services across counties (cities and districts), the VAT invoices shall be listed in the remarks column of the invoice Automatically print "YD".


3. Tax authorities provide tax payment for taxpayers Building services In the invoice, the name of the county (city, district) where the construction service occurs and the project name shall be indicated in the remarks column.


4. Tax authorities Summary of individual insurance agents When issuing VAT invoice on behalf of others, it should be indicated in the remarks column "Individual insurance agent summary open" word.

5. Tax authorities Sale or rental of real estate When issuing the invoice on behalf of the taxpayer, fill in the remarks column name Taxpayers Identification number (or organization code) Real estate Detailed address ;Tax is levied according to the approved taxable price In the "amount" column, fill in the taxable price excluding tax , indicated in the remarks column "Check the taxable price and the actual transaction amount including tax×××Yuan ".

6、 Differential Taxation Invoice on behalf of the system, through the system of tax difference tax invoice function, input tax sales (or tax inclusive evaluation amount) and deduction, the system automatically calculates the tax amount and amount, remarks column Automatically print the word "tax difference".

7. Tax authorities are opening VAT invoice And for other individuals VAT special invoice In the remarks column of, Special seal for invoice issued by tax authority


Note: the above reference tax zonghuo Bian Han [2017] No. 127 (VAT invoice issuing Guide)



Advantages of Huacai

Industry leader
The first financial and taxation service agency landing on the new third board and the first fiscal and taxation platform providing online services
Qualification certification
It has the agency license issued by the Finance Bureau, the national high-tech enterprises, and the 5A level certification of the accounting agency of the general association of China
23 years of industry experience
300 + professional service staff, 20000 + customer service experience
ISO certification information security
Through the international ISO27001 information security management system standard certification
ISO certification standard management
Through the international ISO9001 quality management system certification
Service capability
The scope of service covers hot cities and hot areas