2. The invoice must indicate the provision of construction services. Remarks: Name of the county (city, district) where the construction service is located and the name of the project.
3. The invoice for the transfer or lease of real estate must be indicated. Please fill in the remarks column: the detailed address of the property.
4. Pay attention to the invoicing of prepaid card business.
The insurance company must pay attention to receiving the travel tax invoice. Fill in the remarks column: insurance policy number, tax payment period (down to month), travel tax amount, late payment fee amount, total amount, etc.
The difference between special VAT invoice and ordinary VAT invoice (commonly known as ordinary invoice) lies in whether the taxpayer who obtains the invoice can deduct the input tax according to law. For special VAT invoices, the buyer can apply for certification according to law and deduct the input tax by deduction, while for ordinary invoices, the buyer cannot deduct the input tax. As for the components of the invoice content, the special VAT invoice divides the face amount into two parts, and the cross-checking relationship is "amount+tax amount = total price tax", in which "amount * tax rate = tax amount". Since ordinary invoices do not have the function of deducting input tax, it is not necessary to issue price tax separately, but only the total price tax as "amount". In addition, there are differences in other aspects, such as: special VAT invoices should indicate the tax registration numbers of buyers and sellers, and so on. These differences are caused by the deduction function of special VAT invoices. For example, if a taxpayer sells a batch of goods, the * * * price is 1 17000 yuan, and the VAT rate is 17%, then: 1. When issuing a special VAT invoice, the amount is100000 yuan and the tax rate is 17%. 2. When issuing an ordinary invoice, the amount is117,000 yuan. No matter what kind of invoice the seller issues, it shall pay the VAT output tax of17,000 yuan. In addition, the seller must issue a special VAT invoice according to the tax law. For some special businesses, special invoices for value-added tax cannot be issued according to law, and only ordinary invoices can be issued. For the buyer: 65,438+0. If an ordinary invoice is obtained, 65,438+065,438+07,000 yuan will be fully included in the cost of relevant assets, and the input tax shall not be deducted; 2. If a special VAT invoice is obtained,100,000 yuan will be included in the cost of relevant assets, and it is allowed to declare the deduction of input tax170,000 yuan (except for items that cannot be deducted according to the tax law).
Legal basis:
Article 11 of the Regulations on the Use of VAT Invoices stipulates that invoices shall be issued in accordance with the following requirements:
(a) the project is complete and consistent with the actual transaction;
(two) the handwriting is clear, and no line pressing or mistakes are allowed;
(3) The invoice and deduction shall be affixed with a financial seal or a special invoice seal;
(4) It shall be issued according to the time when the VAT obligation occurs.
The buyer has the right to reject invoices that do not meet the above requirements.