论文部分内容阅读
国家税务总局公告2016年第51号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。
Notice of the State Administration of Taxation No. 51 of 2016 Announcement on Issue of Value-added Tax Invoices Issued by Insurance Institutions for Collection of Car and Vessel Tax As follows: As an obligatory obligor for travel tax withholding, insurance agencies should increase their value when collecting travel tax and issuing VAT invoices Tax invoice remarks column indicate the tax collection travel tax information. Including: insurance policy number, the tax period (detailed to the month), collection of travel tax amount, late fees, the amount of the total. The VAT invoice can be used as the taxpayer to pay travel tax and late payment of the original accounting documents.