注意!开具这7类发票需正确填写备注栏
蓝色柳林财税室·2025-10-21 01:18

Group 1 - The article discusses the requirements for issuing VAT invoices for various services, including construction services, real estate sales, and rental of real estate, emphasizing the need to specify detailed information in the invoice remarks section [3][4][5]. - For real estate sales, it is necessary to include the property name, ownership certificate number, and detailed address in the invoice [4]. - When renting real estate, the detailed address must also be noted in the invoice remarks [4]. Group 2 - The article outlines the process for applying the differential taxation method for VAT, where taxpayers must enter the taxable sales amount and deductions into a new system that automatically calculates the tax amount [5]. - Insurance companies collecting vehicle and vessel taxes must specify tax information in the VAT invoice remarks, including insurance policy number and tax amounts [5]. - When selling prepaid cards, the seller must issue a regular VAT invoice and indicate "received prepaid card settlement amount" in the remarks, without issuing a special VAT invoice [5].