In addition to filling in the basic information of the invoice, the filling in the "blank filling column" should not be underestimated when issuing an invoice in bookkeeping and tax declaration
1. Export invoice: contract number, trade method, settlement method, foreign currency amount, exchange rate, etc. can be filled in the blank. If CIF price is issued on the invoice, FOB price shall be indicated in the blank box.
2. Construction service invoice: when the taxpayer issues the VAT invoice or the tax authority issues the VAT invoice on behalf of the taxpayer, the name of the county (city, district) where the construction service occurs and the title of the project shall be indicated in the blank column of the invoice.
3. Sales invoice of real estate: when the taxpayer issues the VAT invoice by himself or by the tax authorities on behalf of the tax authorities, the title of the real estate and the number of the housing ownership certificate shall be filled in the column of "title of goods or taxable services and services" (not required if there is no property right certificate), the area unit shall be filled in the "unit" column, and the specific address of the real estate shall be indicated in the blank column.
4. Rental real estate invoice: when the taxpayer issues the VAT invoice or the tax authority issues the VAT invoice on behalf of the taxpayer, the specific address of the real estate should be indicated in the blank column.
5. Freight invoice: the place of departure, destination, vehicle type and vehicle number as well as the information of goods transported shall be filled in the blank filling column of the invoice. If there are more contents, a list can be attached.
6. Single use card invoice: if the seller and the card seller are not the same taxpayer, the Seller shall issue the ordinary VAT invoice to the card seller when receiving the sales payment settled by the card seller, and indicate "received the prepaid card settlement payment" in the blank column, and shall not issue a special VAT invoice.
7. Multi purpose card invoice: when the special merchant receives the sales payment settled by the paying organization, it shall issue an ordinary VAT invoice to the paying organization, and indicate "received prepaid card settlement payment" in the blank column, and shall not issue a special VAT invoice.