Do not carelessly! Financial staff must remember the eight invoice notes column requirements! _ Accounting for the accounting for the accounting staff | Certified Public Accountant | Certified Tax Accountant | Accounting Title | Senior Accountant | Accounting

from" "after, "Remarks column" fill more and more attention. Xiaobian today and everyone talk about the invoice note column of those things ~ "Notice of the State Administration of Taxation on Several Issues Concerning the Collection and Administration of the Pilot Project of the Ministry of Finance" Article 3 Article 4 stipulates that "the single-use card, the seller and the seller shall not be the same Of the sales side in the sale of credit card sales settlement, it should be issued to the sales card side Ordinary invoice, and in the remarks column marked 'received prepaid card settlement money', shall not be issued VAT invoices. " Article 4, the fourth point stipulates that the special merchandise shall pay the ordinary invoice of the VAT at the time of receipt of the sales payment of the payment institution and indicate the receipt of the prepaid card settlement amount in the remarks column, and shall not issue the special VAT invoice." Policy basis: "the State Administration of Taxation on the pilot to increase the number of pilot collection and management of a number of announcements" (State Administration of Taxation Notice No. 2016, No. 1816) "State Administration of Taxation on the full push Change the value-added tax pilot collection Article 4 of the Notice of the Notice: "In accordance with the existing policies and regulations applicable to the difference between the tax method to pay VAT, and shall not be full of value-added tax invoices , The State Administration of Taxation, unless otherwise provided), the taxpayer shall, upon the issuance of the taxpayer or the tax authorities on behalf of the VAT invoice, enter the taxable sales (or tax assessment) and deductions , The system automatically calculates the amount of tax and non-tax amount, the remarks column automatically print 'difference tax' words, invoice issuance should not be mixed with other taxable behavior. " Policy basis: "State Administration of Taxation on the full push of the business tax to change the value of tax pilot Notice on the Administration of Collection and Collection of Surcharges "(State Administration of Taxation, No. 23 of 2016) "Notice of the State Administration of Taxation on the issuance of value-added tax invoices on insurance agency collection and transportation tax" stipulates that "the insurance institution shall, , In the collection of travel tax and the issuance of value-added tax invoices, VAT should be included in the notes column collection tax collection tax information. Specifically include: insurance policy number, the tax period (detailed to month), the amount of tax collection, Amount, sum of money and so on. The VAT invoice can be used as taxpayers to pay travel tax and late fees Accounting original The " Policy Basis: "Notice of the State Administration of Taxation on Issuing Value-added Tax Invoices on Insurance Agency's Collection and Travel Taxes" (State Administration of Taxation, No. 51 of 2016) Article 5 of the Notice of the State Administration of Taxation on Several Provisions on the Administration of Land Value Added Tax on the Land Increase shall be stipulated in accordance with the provisions of the Circular of the State Administration of Taxation on the taxpayers' (The State Administration of Taxation Notice No. 2316 of 2016) stipulates that the name of the county (city and district) where the construction service takes place is specified in the remarks column of the invoice and the name of the county Name, or shall not be included in the amount of land value added tax deduction. Policy Basis: "State Administration of Taxation on the increase in land value-added tax on the collection and management of a number of regulations" (State Administration of Taxation Notice No. 2016 in 2016) Notice of the State Administration of Taxation on Relevant Issues Concerning the Cessation of the Use of Special Invoices for Value Added Tax in the Carriage of Goods "Article 1: Value - added tax The provision of goods transport services, the use of value-added tax invoices and value-added tax invoices, invoices should be the origin of landing, arrival, vehicle number and transport cargo information and other content fill in the invoice note column, such as the content can be more With a list. Policy Basis: "Notice of the State Administration of Taxation on Relevant Issues Concerning the Cessation of the Use of Special Invoices for Value Added Tax in the Carriage of Goods" (State Administration of Taxation, No. 99, 2015) The State Administration of Taxation on the introduction of a comprehensive business tax levy value-added tax pilot tax collection and management matters related to the provisions of Article IV of the third provision: to provide construction services, taxpayers issued by their own or tax authorities on behalf of the value-added tax invoices, The name of the county (city, district) where the construction service is located and the name of the project. Policy Basis: "Notice of the State Administration of Taxation on the Relevant Tax Revenue and Expenditure of the Pilot Project on the Reimbursement of Value Added Tax for Business Tax" (State Administration of Taxation Notice No. 2316 of 2016) "Notice of the State Administration of Taxation on the Reimbursement of Tax Revenue and Expenditure on the Implementation of the Revaluation of the Business Tax to the Value-Added Tax Repositories" Article 4, Article 5 stipulates that the taxpayer shall, upon the issuance of the taxpayer or the tax authorities, The exact address of the real estate. Policy Basis: "Notice of the State Administration of Taxation on the Relevant Tax Revenue and Expenditure of the Pilot Project on the Reimbursement of Value Added Tax for Business Tax" (State Administration of Taxation Notice No. 2316 of 2016) "Notice of the State Administration of Taxation on the Reimbursement of Tax Revenue and Expenditure on the Implementation of the Relevant Taxation Expenditure on the Implementation of the Business Tax Reimbursement of the Business Tax" Article 4 The fourth point stipulates that the sale of real property, the taxpayer shall issue the VAT invoice, "Goods or taxable services, service name" column fill in real estate name and housing production Book number (no Certificate can not fill out), "unit" column fill in the area unit, the notes indicate the real estate address. Policy Basis: "Notice of the State Administration of Taxation on the Relevant Tax Revenue and Expenditure of the Pilot Project on the Reimbursement of Value Added Tax for Business Tax" (State Administration of Taxation Notice No. 2316 of 2016) VAT invoice column can be the largest 230 characters or 115 Chinese characters, if more than the required length, billing software will automatically intercept.