Commodity tax classification codes are divided into six categories: goods, labor services, sales services, intangible assets, real estate, and non-taxable items without sales behavior. When issuing the VAT invoice, it shall be filled in according to the appendix coding guidelines of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning the Management of VAT Invoice (Announcement No.45 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 17). (Note: Subsequent codes have been updated many times. When enterprises use the VAT invoicing system, they should first upgrade the invoicing system to the latest version, and then invoice with the correct commodity tax classification code to ensure the update and accuracy of the tax classification code. )
1. If the business is to sell certain commodities or goods, please select (goods) in the first category.
2. If the business is to provide labor services (processing, repair and replacement), please choose (labor services) in the second category.
3. If the business is sales service (including transportation service, postal service, telecommunication service, construction service, financial service, modern service and life service), please choose (sales service) in the third category.
4. If the business is to sell intangible assets (including technology, trademarks, copyrights, goodwill, natural resource use rights and other rights and interests intangible assets), please choose (intangible assets) in the fourth category.
5. If the business is real estate sales, please choose (real estate) in the fifth category.
6. If the following non-taxable items without sales behavior occur, please select the sixth category.
Second, the billing system operation-how to choose the commodity code
How to assign tax classification codes of goods and services in VAT invoice software (tax UKey version)?
After logging into the billing system, click System Settings-Basic Code Settings-User-defined Commodity and Service Codes to enter the commodity coding interface, select a commodity coding category on the left and click Add Commodity on the right. Enter the name in the new commodity input box, and the system will automatically generate the simplified code. Continue to enter specifications, models, units and unit prices, and click "Submit Now". Click the "Assign Code" button at the far right of the commodity line to which you want to assign a code. Select the exact code in the pop-up commodity and service tax classification code table, or select the commodity code to be allocated through query and search. Check whether preferential policies are used, confirm the tax rate and whether it includes tax, and then you can confirm the submission. Return to the product coding page at this time, and see that the product has been coded successfully, and display the corresponding coding. If you need to assign codes in batches, you can check several similar commodities that need to be assigned codes, and click the "Batch Assignment" button to complete the assignment. Commodity coding module also provides import, export and printing functions. Specifically, it can be broken down into the following steps:
1. Commodity code assignment: enter the information of customized goods and services sold by this enterprise and assign codes. When filling in the invoice, select "Name of Goods or Taxable Services" or "Name of Project" from the custom commodity code base of goods and services. As shown in the figure below:
2. In the new page, click "Customer Code", click "Customer Information Category" on the left, and click "Add Commodity" button on the right. Enter the name in the new commodity input box, and the system will automatically generate the simplified code. Continue to enter specifications, models, units and unit prices, and click "Submit Now". As shown in the figure below:
3. Click the "Assign Code" button at the far right of the commodity line to which you want to assign the code. Select the accurate code in the pop-up commodity and tax classification code table, or select the commodity code to be allocated through query and search. Check whether to use preferential policies, confirm the tax rate, and click "OK" to finish coding. After the code allocation is successful, return to the commodity code page and display the corresponding tax classification code. If you need to assign codes in batches, you can check several similar commodities that need to be assigned codes, and click the "Batch Assignment" button to complete the assignment. Commodity coding module also provides import, export and printing functions.
Third, intelligent coding query
Nuo Nuo Intelligent Coding Website:
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