萍乡代理记账的发票需要的要求中开具发票除填写票面基本信息外,“补白栏”的填写也不能小觑,填写不妥也会导致发票无效:
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.出口发票:合同号、贸易方法、结算方法、外币金额、汇率等可在补白中填写,如果票面开具的是CIF价则在补白栏注明FOB价。
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.建筑服务发票:纳税人自行开具或许税务机关代开增值税发票时,应在发票的补白栏注明建筑服务发生地县(市、区)称号及项目称号。
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.出售不动产发票:纳税人自行开具或许税务机关代开增值税发票时,应在发票“货品或应税劳务、服务称号”栏填写不动产称号及房屋产权证书号码(无房屋产权证书的可不填写),“单位”栏填写面积单位,补白栏注明不动产的具体地址。
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.出租不动产发票:纳税人自行开具或许税务机关代开增值税发票时,应在补白栏注明不动产的具体地址。
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.货运发票:应将起运地、到达地、车种车号以及运输货品信息等内容填写在发票补白栏中,如内容较多可另附清单。
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.单用处卡发票:出售方与售卡方不是同一个纳税人的,出售方在收到售卡方结算的出售款时,应向售卡方开具增值税普通发票,并在补白栏注明“收到预付卡结算款”,不得开具增值税专用发票。
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.多用处卡发票:特约商户收到付出组织结算的出售款时,应向付出组织开具增值税普通发票,并在补白栏注明“收到预付卡结算款”,不得开具增值税专用发票。
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.