belongs to the category of goods. 1. 1111111111111111111: indicates the category of goods
According to the current Tax Classification and Coding of Goods and Services (Trial), catering tickets belong to the catering industry that sells life services, and its tax classification code is: 31714111111111111111.
From May 1, 2116, the pilot taxpayers and newly-established VAT taxpayers included in the new system should use the new system to select the corresponding codes to issue VAT invoices. Now the invoice must also reflect the tax classification code of the goods. This is also an important basis for big data analysis in State Taxation Administration of The People's Republic of China.
according to article 22 of the measures for the administration of invoices of the people's Republic of China and article 11 of the regulations on the use of special invoices for value-added tax, if taxpayers do not choose the tax classification and coding of goods and services, the invoice column is incomplete. Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.
Extended information:
If the tax rate corresponding to the selected commodity tax classification code does not match the actual situation, you can change the tax rate. If small-scale taxpayers choose catering services, the system will bring out the tax rate of 6%, which can be changed to 3% by itself. When "Yes" is selected for the item "Enjoy preferential policies", the preferential tax rate should be selected in the item "Tax rate" according to the actual situation.
the tax classification code is ***19 digits, and its structure chart is divided into six categories. Each category is represented by the first digit. Such as:
1. 111111111111111111111: representing the goods category
2. 211111111111111111111: representing the labor category
3. 311111111111111111111: representing the service category
4. 41111111.