There will be a variety of expenses in the process of business operation, from cost of goods, rent, advertising expenses, to the transportation expenses and accommodation expenses of employees going out to work, relevant Fapiao should be obtained as pre tax deduction voucher. The State Administration of Taxation has released many regulations on how to state information in the remark column of VAT invoice. If these remarks are ignored, the expenses relating to the invoice obtained may not be deducted before tax.

Q：	What information should be indicated in the remarks column of the freight VAT invoice obtained by our company？
A：	General VAT taxpayers provide goods transportation services, using VAT special invoice and VAT ordinary invoice. When issuing the invoice, the place of departure, destination, vehicle type and vehicle number as well as the information of transported goods shall be filled in the remarks column of the invoice. If there are more contents, a list can be attached.
Q：	What information should be indicated in the  remarks  column when our company obtains the rent VAT invoice?
A：	When selling or leasing real estate, the detailed address of the real estate shall be indicated in the remarks column when the taxpayer issues the VAT invoice or the tax authority issues the VAT invoice on behalf of the taxpayer.
Q：	What information should be indicated in the remarks column when our company obtains the VAT invoice of the difference tax paid by FESCO?
A：	When a taxpayer issues a VAT invoice by itself or by the tax authority,  the sales amount including tax (or assessment amount including tax) and deduction amount can be entered through the function of differential tax invoice in the new system. The system will automatically calculate the tax amount and the amount excluding tax, and the word "tax differential" will be automatically printed in the remarks column.
Q：	After paying the vehicle and vessel tax for the automobile under our company's name, we have obtained the vehicle and vessel tax invoice from the insurance agency. Can the remarks column be blank?
A：	As the  withholding  agent of vehicle and vessel tax,  when  collecting  vehicle  and vessel tax and issuing VAT invoice, the insurance institution shall indicate the information of collecting vehicle and vessel tax in the remarks column of VAT invoice. It shall include: insurance policy number, tax period (detailed to months), amount of collected vehicle and vessel tax, amount of overdue fine, total amount, etc.
Q：	Our company is a manufacturing enterprise, which entrusts the foreign trade comprehensive service enterprise to handle the export tax refund. What information should be indicated in the remarks column of the special VAT invoice to the foreign trade comprehensive service enterprise?
A：	For the export goods for which the tax refund is handled on behalf of the production enterprise, a special VAT invoice with "special purpose for tax refund on behalf" in the remarks column shall be issued to the foreign trade comprehensive service enterprise.
Q：	What should we pay attention to when we purchase JD prepaid card as employee welfare?
A：	The seller of prepaid card shall indicate "received settlement payment of prepaid card" in the remark column of the VAT invoice, and shall not issue special VAT invoice.
Q：	What information should be indicated in the remarks column of the VAT invoice issued when our company provides construction services and issues invoices to customers?
A：	For the provision of construction services, 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 project name shall be indicated in the remarks column of the invoice.