What is the classification of billing codes that finance says?

The classification of invoice code refers to the tax code that should be approved by State Taxation Administration of The People's Republic of China when the goods on the taxpayer's face are invoiced.

Invoices should be issued according to the tax rate and collection rate indicated on the classification code. It can also enable tax authorities to count, screen, analyze and compare data, with the ultimate goal of strengthening tax collection management.

According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Pilot Tax Collection and Management of Changing Business Tax to VAT (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.23 20 16) and Announcement on Several Issues Concerning the Pilot Tax Collection and Management of Changing Business Tax to VAT (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.53 20 16):

Taxpayers who use VAT invoice software must select the corresponding tax classification and code of goods and services in the system before issuing VAT invoices. Taxpayers fail to issue invoices with tax classification codes correctly, and the tax authorities will punish them in accordance with the relevant provisions of invoices.

Extended data:

From 20 18 65438+ 10/0, when taxpayers issue VAT invoices (including special VAT invoices, ordinary VAT invoices and electronic ordinary VAT invoices) through the new VAT invoice management system, the tax on goods and services will be automatically displayed and printed in the column of "Name of Goods or Taxable Services, Services" or "Item" on the invoice face. "?

For example, when a taxpayer sells a gold necklace, the commodity name entered when issuing a VAT invoice is called "Gold Necklace", and the tax classification code of the selected goods and services is "Gold and Silver Jewelry". The abbreviation of this classification code is "jewelry", then "* jewelry * gold necklace" will be displayed and printed on the face of the VAT invoice.

If the taxpayer chooses other classification codes by mistake, there will be obvious errors like "* steel * gold necklace" or "* computer * gold necklace" on the invoice face. ?

At the same time, Regulation No.45 only applies to taxpayers, and the invoices issued by tax authorities through the new VAT invoice management system are not applicable.

Suqian government affairs network-there are new regulations on the classification and coding of national tax invoicing.

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Website-Interpretation of "Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Administration of Pilot Project of Changing Business Tax to Value-added Tax"