The classification of invoicing code refers to the tax code that the goods on the face of the taxpayer should be approved by the State Administration of Taxation when issuing invoices.

when invoicing, invoice shall be issued according to the tax rate and collection rate indicated on the classification code. It can also enable tax authorities to count, screen, analyze and compare data, with the ultimate goal of strengthening tax collection management.

according to State Taxation Administration of The People's Republic of China's announcement on tax collection and management issues related to the pilot project of changing business tax to value-added tax (State Taxation Administration of The People's Republic of China Announcement No.23, 2116) and announcement on some issues of tax collection and management in the pilot project of increasing business tax to value-added tax (State Taxation Administration of The People's Republic of China Announcement No.53, 2116),

When issuing invoices, taxpayers who use the VAT invoice invoicing software must select the corresponding commodity and service tax classification and code in the system to issue VAT invoices. Taxpayers fail to issue invoices with tax classification codes correctly, and the tax authorities will punish them according to the relevant provisions of invoices.

Extended information:

Since October 1, 2118, when taxpayers issue VAT invoices (including special VAT invoices, general VAT invoices and electronic general VAT invoices) through the new VAT invoice management system, the abbreviations corresponding to the tax classification codes of goods and services will be automatically displayed and printed on the invoice face "Name of goods or taxable services, services" or "Project". ”?

For example, when a taxpayer sells a gold necklace, the commodity name entered when issuing a VAT invoice is called "Gold Necklace", and the tax classification code of the selected goods and services is "Gold and Silver Jewelry". The corresponding abbreviation of this classification code is "Jewelry", then "* Jewelry * Gold Necklace" will be displayed and printed on the face of the VAT invoice.

If taxpayers choose other classification codes by mistake, there will be obvious errors on the invoice face, such as "* steel * gold necklace" or "* computer * gold necklace". ?

at the same time, the No.45 regulation only applies to taxpayers, but the invoices issued by tax authorities through the new VAT invoice management system are not applicable.

Suqian Municipal Affairs Network-There are new rules for the classification and coding of national tax invoice

State Taxation Administration of The People's Republic of China website-Interpretation of "Announcement on tax collection and management matters related to the pilot project of changing business tax to value-added tax in State Taxation Administration of The People's Republic of China"