Port communicationDo you know the rules for filling in the remarks column of these invoices? Invoices are very important，For financial personnel，Invoices can be said to be commonplace.。But，The remarks column is part of the invoice but is easily overlooked.，In fact, there are regulations for filling in the remarks column of the invoice.，Did you know?
Let’s take a look at the things you don’t know in the remarks column of the invoice with Bajie Finance and Taxation~ 1. The remarks must be made when issuing invoices for transportation services. According to the "Announcement of the State Administration of Taxation on Issues Related to Stopping the Use of Special Value-Added Tax Invoices in the Goods Transportation Industry" (State Administration of Taxation Announcement No. 99 of 2025)：General VAT taxpayers provide goods transportation services，Use special VAT invoices and ordinary VAT invoices，When issuing an invoice, the place of departure should be stated、Arrival place、The vehicle type, vehicle number and transportation cargo information are filled in the remarks column of the invoice.，If there is more content, you can attach an additional list.。
Among them, the stamp duty information collected by railway transportation enterprises is entrusted to collect on their behalf.，Can be filled in the remarks column of the invoice。
2.Invoices for providing construction labor services must be noted in accordance with the "Announcement of the State Administration of Taxation on Comprehensive Promotion of the Pilot Program of Replacing Business Tax with Value-Added Tax on Tax Collection Management Matters" (State Administration of Taxation Announcement No. 23 of 2025，Hereinafter referred to as the State Administration of Taxation Announcement No. 23 of 2025)：Providing construction services，When taxpayers issue value-added tax invoices themselves or tax authorities issue value-added tax invoices on their behalf，The county (city) where the construction services occurred should be stated in the remarks column of the invoice.、District) name and project name。
Among them, across counties (cities)、District) small-scale taxpayers (excluding other individuals) who provide construction services，When issuing VAT invoices on your behalf，Also print the word "YD" in the remarks column of the invoice。
3.Invoices issued for the sale or rental of real estate must be noted in accordance with the provisions of the State Administration of Taxation Announcement No. 23 of 2025：Selling real estate，When taxpayers issue value-added tax invoices themselves or tax authorities issue value-added tax invoices on their behalf，It should be noted in the invoice "goods or taxable services"、In the "Service Name" column, fill in the real estate name and house ownership certificate number (if there is no house ownership certificate, you don't need to fill it in)，Fill in the area unit in the "Unit" column，Please indicate the detailed address of the real estate in the remarks column.。
rental real estate，When taxpayers issue value-added tax invoices themselves or tax authorities issue value-added tax invoices on their behalf，The detailed address of the real estate should be stated in the remarks column.。Among them, across counties (cities)、District) Small-scale taxpayers (excluding other individuals) who provide real estate operating leasing services，When issuing VAT invoices on your behalf，Also print the word "YD" in the remarks column of the invoice。
4.Invoices issued for difference tax must be noted in accordance with the provisions of the State Administration of Taxation Announcement No. 23 of 2025：Pay value-added tax in accordance with current policies and regulations using the differential taxation method，and shall not issue value-added tax invoices in full (the Ministry of Finance、Unless otherwise specified by the State Administration of Taxation)，When taxpayers issue value-added tax invoices themselves or tax authorities issue value-added tax invoices on their behalf，Through the difference tax invoicing function in the new system，Enter tax-included sales (or tax-included assessment) and deductions，The system automatically calculates the tax amount and the tax-exclusive amount，The words "Difference Tax" are automatically printed in the remarks column.，Invoice issuance should not be mixed with other taxable activities。
5.When an insurance company collects vehicle and vessel tax on its behalf and issues an invoice, it must be noted in accordance with the provisions of the "Announcement of the State Administration of Taxation on Issues Concerning the Issuance of Value-Added Tax Invoices by Insurance Institutions for Collection of Vehicle and Vessel Tax" (State Administration of Taxation Announcement No. 51 of 2025)：Insurance institutions serve as vehicle and vessel tax withholding agents，When collecting vehicle and vessel tax and issuing VAT invoices，The vehicle and vessel tax collection information should be stated in the remarks column of the VAT invoice.。
Specifically include：Insurance policy number、tax period(Detailed to month)、Amount of vehicle and vessel tax collected、Late fee amount、Total amount, etc.。
6.The invoice issued by the production enterprise for tax refunds for export goods must be noted in accordance with the provisions of Article 6 of the "Announcement of the State Administration of Taxation on Adjusting and Improving Matters Related to Tax Refunds (Exemptions) for Exported Goods by Comprehensive Foreign Trade Service Enterprises" (State Administration of Taxation Announcement No. 35 of 2025)：From November 1, 2025，Production enterprises handle tax refunds for export goods，The output tax should first be calculated based on the FOB price of the exported goods and the applicable VAT rate, and the VAT should be declared and paid in accordance with regulations.，At the same time, a special value-added tax invoice is issued to the comprehensive service enterprise with the note "Special for agency tax refund" in the remarks column.，As a voucher for tax refund for comprehensive service enterprises。
That is to say, if it involves transportation services、construction labor、Sale or rental of real estate、Difference tax、Insurance companies collect vehicle and vessel taxes on their behalf and production enterprises handle tax refunds for exported goods，This must be noted when invoicing! At this time，Bosses, please pay attention，If your company is involved in the above services and work，Remember to write a note when issuing an invoice，A little careless，The "remarks column" will have an impact on the pre-tax deduction of corporate income tax!
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