The tax classification and coding of goods and services means that in the upgraded version of the value-added tax invoice, when the taxpayer issues an invoice, the goods on the invoice should be associated with the tax code approved by the State Administration of Taxation, and the classification code should be indicated Issue invoices based on tax rates and levy rates. It also enables tax authorities to count, screen, analyze, and compare data, with the ultimate goal of strengthening collection management.
1040108000000000000 Tarpaulins, canopies, awnings and similar products include tarpaulins, canopies, awnings, tents, tents, sails, inflatable mattresses, camping fabrics, parachutes, flags and the like Taste.
According to Article 22 of the "Invoice Management Measures of the People's Republic of China" and Article 11 of the "Regulations on the Use of Special Value-Added Tax Invoices", taxpayers do not choose the tax classification and coding of goods and services. Yes, the invoice column is incomplete. Invoices that do not meet the regulations shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them. If invoices are not issued all at once in accordance with the prescribed time limit, sequence, and columns, the competent tax authorities will handle it in accordance with Article 35, Paragraph 1, of the "Invoice Management Measures of the People's Republic of China" and the tax authorities will order If the violation is corrected, a fine of not more than 10,000 yuan may be imposed, and the punishment shall be made public. If the tax rate corresponding to the selected product tax classification code is inconsistent with the actual rate, you can change the tax rate. If a small-scale taxpayer chooses catering services, the system will bring up a tax rate of 6, which can be changed to 3. When "Enjoy preferential policies" is selected as "Yes", the preferential tax rate must be selected in the "Tax rate" item according to the actual situation. Recognize the major categories
1. If the unit sells certain commodities or goods, please select (goods) in the first major category.
2. If the unit provides labor services (non-tax-VAT-to-VAT enterprises such as processing, repair, repair, etc.), please select (labor services) in the second category.
3. If the unit is selling services (business tax-to-VAT reform), please select (sales services) in the third category.
4. If the unit sells intangible assets (patents, trademarks, etc.), please select (intangible assets) in the fourth category.
5. If the unit is an enterprise that sells real estate, please select (real estate) in the fifth category.
6. If the unit has non-taxable items that have not yet been sold, please select the sixth category.