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增值税发票开具
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一图了解发票填写须知
蓝色柳林财税室· 2025-06-04 00:59
Group 1 - From May 1, 2016, taxpayers providing construction services must indicate the location and project name on the VAT invoice [2] - From May 1, 2016, when selling real estate, taxpayers must specify the property name, property certificate number, area unit, and detailed address on the VAT invoice [4] - From May 1, 2016, when leasing real estate, taxpayers must include the detailed address of the property on the VAT invoice [5] Group 2 - From May 1, 2016, for taxpayers using the differential taxation method, the VAT invoice must indicate the differential taxation status, with the system automatically calculating the tax amount and net amount [8][9] - From May 1, 2016, insurance institutions collecting vehicle and vessel tax must include specific tax information on the VAT invoice, such as insurance policy number and tax amount [10][11] Group 3 - From September 1, 2016, if the seller and the prepaid card seller are not the same taxpayer, the seller must issue a general VAT invoice indicating "received prepaid card settlement amount" [13][14] - From November 1, 2017, production enterprises must issue a VAT special invoice marked "for tax refund agency" when entrusting service enterprises to handle export tax refunds [15][16]
发票开具时如何选择商品和服务税收分类编码?
蓝色柳林财税室· 2025-05-10 00:40
Group 1 - The article emphasizes the importance of using the updated tax classification codes for issuing value-added tax invoices as per the announcement from the State Taxation Administration [3] - It outlines two main pathways for assigning tax classification codes through the electronic invoice service platform, including automatic assignment and manual selection [4][5] - The article provides a step-by-step guide for accessing the electronic invoice service platform and utilizing the relevant modules for tax code assignment [5][6]