欢迎扫描下方二维码关注： 八、销售预付卡。（一）、销售单用途卡：销售方与售卡方不是同一个纳税人的，销售方在收到售卡方结算的销售款时，应向 售卡方开具增值税普通发票，并在备注栏注明"收到预付卡结算款"。（二）、销售多用途卡：特约商户收到支付机构结算的销售款 时，应向支付机构开具增值税普通发票，并在备注栏注明"收到预付卡结算款"； 九、生产企业代办退税的出口货物，应先按出口货物离岸价和增值税适用税率计算销项税额并按规定申报缴纳增值税，同时向 综服企业开具备注栏内注明"代办退税专用"的增值税专用发票（以下称代办退税专用发票），作为综服企业代办退税的凭证； 1.开具哪些业务的发票，其备注栏存在特殊要求？ 答：一、税务机关代开增值税发票的，备注栏内注明纳税人名称和纳税人识别号； 二、提供建筑服务，纳税人自行开具或者税务机关代开增值税发票时，应在发票的备注栏注明建筑服务发生地县（市、区）名 称及项目名称； 三、销售、出租不动产，纳税人自行开具或者税务机关代开增值税发票时，应在备注栏注明不动产的详细地址； 四、保险代收车船税发票。保险机构作为车船税扣缴义务人，在代收车船税并开具增值税发票时，应在增值税发票备注栏中注 明代收 ...

Core Viewpoint - The article discusses the tax implications and calculations for a company providing labor dispatch services under the new VAT regulations, specifically focusing on the choice between simplified taxation methods and the calculation of taxable amounts based on the difference between total income and employee compensation [2][3][5]. Group 1: VAT Calculation Methods - Small-scale taxpayers providing labor dispatch services can choose to calculate VAT based on total income or opt for a differential taxation method, deducting employee wages and benefits from total income [2][3]. - The differential taxation method allows for a lower taxable base, calculated as the total income minus employee-related expenses, with applicable VAT rates of 3% or 5% depending on the situation [2][3]. Group 2: Taxable Amount Calculation - For the VAT special invoice, the taxable amount is calculated as follows: (1,250,000 - 1,160,000) / (1 + 5%) = 85,714.29 yuan [2]. - For the VAT ordinary invoice, the taxable amount is calculated as: (2,000,000 - 1,750,000) / (1 + 5%) = 238,095.24 yuan [2]. - The total taxable amount for the quarter, after applying the differential method, is (3,250,000 - 2,910,000) / (1 + 5%) = 323,809.52 yuan, which exceeds the exemption threshold of 300,000 yuan [2][5]. Group 3: Tax Reporting - The company must report the calculated amounts in the VAT and additional tax declaration form, detailing the exempt sales amount based on the differential taxable sales [3][4][5]. - The total VAT payable for the period is calculated as 323,809.52 * 5% = 16,190.48 yuan, which must be reported in the appropriate sections of the tax declaration form [5].