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Record · chinatax ACC. 900063790

Announcement of the State Taxation Administration on Issues Concerning the Issuance of VAT Invoices for Vehicle and Vessel Tax Collected by Insurance Institutions

国家税务总局关于保险机构代收车船税开具增值税发票问题的公告

Issuer
Date
2016-08-07
Instrument
announcement
Cited by
1
This announcement requires insurance institutions acting as vehicle and vessel tax withholding agents to specify tax collection details, including policy number, tax period, tax amount, and late payment fees, in the remarks column of VAT invoices. The VAT invoice serves as the original accounting voucher for taxpayers.
Full text · 原文 209 字
现对保险机构代收车船税开具增值税发票问题公告如下:  保险机构作为车船税扣缴义务人,在代收车船税并开具增值税发票时,应在增值税发票备注栏中注明代收车船税税款信息。具体包括:保险单号、税款所属期(详细至月)、代收车船税金额、滞纳金金额、金额合计等。该增值税发票可作为纳税人缴纳车船税及滞纳金的会计核算原始凭证。  本公告自2016年5月1日起施行。  特此公告。<br> 国家税务总局2016年8月7日<br> 税费征管,车船税,增值税