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关于发票的三个高频疑问,一次性讲清楚!
蓝色柳林财税室·2025-09-19 13:47

Group 1 - The article discusses the regulations regarding the issuance of invoices in China, specifically addressing the limitations on the remarks section of invoices and the process for reporting lost or damaged invoices [5][10][11] - It clarifies that there is no specific character limit for the remarks section of invoices, but for electronic invoices, the total length cannot exceed 630 characters, with Chinese characters counting as three characters each [5][10] - In case of lost invoices, taxpayers must report the loss to the tax authority on the same day it is discovered and can do so through the electronic tax bureau [5][10][11] Group 2 - The article explains the types of VAT deduction certificates, including special VAT invoices and customs import VAT payment certificates, which allow taxpayers to deduct input VAT from their output VAT [10][11][13] - It details the calculation methods for input VAT based on the purchase price and deduction rates for agricultural products, emphasizing that certain invoices are not eligible for VAT deduction [13][14] - The article also outlines the requirements for deducting VAT on transportation services, including the need for valid invoices and specific calculation formulas for different types of transportation [17][20]