According to China’s Tax Law, relevant operation information shall be filled in the remark column when issuing special VAT invoice. If not, the invoice not only can’t be used as deduction voucher of input VAT, but also can’t be used as deduction voucher of Corporate Income Tax and Land Value-added Tax. There are 8 situations need to fill in the remark column with relevant operation information:

1. Provide construction service
   
   The name of the county (city, district) where the construction service takes place and the name of the project shall be indicated in remark column.
   
   
2. Selling real estate
   
   Enterprises shall fill in the column of “goods or taxable labor service, service” with the name of real estate and the certificate of property ownership number(leave it blank if no certificate); The “unit” column shall be filled in the unit of area and the remark column shall be filled in the detailed address information of the real estate.
   
   
3. Leasing real estate
   
   The remark column shall be filled in the detailed address information of the real estate.
   
   
4. Cargo transportation service
   
   The remark column shall be filled in the place of departure, place of arrival, the type and number of vehicle and the cargo information. Enterprises may attach a separate list if there are many contents. The information of Stamp Duty that collected by the entrusted railway transport enterprise shall be filled in the remark column.
   
   
5. Selling prepaid card
   
   Enterprise shall issue general VAT invoices in the sale of prepaid cards, the remark column shall be filled in “receipt of prepaid card settlement” as well .
   
   
6. Insurance company collect Vehicle and Vessel Tax
   
   Insurance company shall fill in the remark column with information of Vehicle and Vessel Tax, including insurance policy number, tax period(detailed to month), tax amount, overdue fine amount and the total amount.
   
   
7. Tax authority issue invoice on behalf of individual insurance agent
   
   Individual insurance agents provide insurance agency services for insurance companies,  insurance companies that entrusted by tax authorities to collect taxes can apply to competent tax authorities to issue general or special VAT invoices on behalf of individual insurance agents after paying commission to them, the tax authorities will fill in the remark column with “ issue invoice for individual insurance agent”.
   
   
8. Invoice system prints relevant remarks itself
   (1) If enterprises pay VAT based on variable levy and not allowed to issue VAT invoice in full amount (except other stipulations), the invoice system will print “variable levy” in remark column itself.
   (2) The invoice system will print “variable levy” in remark column itself when tax authorities issue VAT invoices for small-scale taxpayers who provide real estate leasing services and construction services across counties (cities, districts).  

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