In export transactions, correctly filling out the "Remarks" section of the export invoice is crucial. This not only helps businesses smoothly complete customs clearance and tax refund procedures but also avoids tax-related issues caused by non-standard entries. Let's explore how to properly fill in the Remarks section to ensure compliance!

When exporting goods, there is indeed no unified national regulation on the content to be filled in the "Remarks" column of the export invoice, but local tax authorities may have different requirements. Below are some common practices and specific requirements from certain local tax authorities:

Common Filling Requirements

• Export Contract Number
• Currency and Amount of Total Export Sales
• Export Business Type (e.g.,Export Drawback, export tax exemption, export taxation, etc.)
• Bill of Lading Number
• Customs Declaration Number

Specific Requirements of Local Tax Authorities

Guangdong Tax

• The Remarks column should include the export contract number and the currency and amount of total export sales.

Ningbo Tax

• The remarks column should be filled in with the four Chinese characters "出口發(fā)票" starting from the first space.
• The total export sales amount (original currency) and the original currency type must be specified.

Qingdao Tax

• The remarks column should be filled in with the four Chinese characters "出口發(fā)票" starting from the first space.
• The following export business information must be noted:
  • Contract Number
  • Trade Mode
  • Transaction Method
  • Original Currency Amount
  • Original Currency Type
  • Applicable Exchange Rate

Sichuan Taxation

• If the "Amount" column is filled with the FOB export amount (in RMB), the contract number should be entered in the remarks column.
• If the "Amount" column is filled with a non-FOB export amount, the remarks column should include the contract number and the FOB export amount (in RMB).

Zhejiang Taxation

• The remarks column should be filled in with the Chinese characters "出口業(yè)務" starting from the first space.
• And indicate the total export sales amount (in foreign currency) and the currency type.

Practical Suggestions

1. Follow the specific requirements of the competent tax authority:If the tax authority has clear requirements, they should be followed accordingly.
2. Clear and understandable:The remarks content should be as clear as possible to facilitate later queries and tax audits.
3. Detailed labeling:If the companys export income includes multiple types (such as export tax refund, export tax exemption, export taxation), it is recommended to label them in detail in the remarks column, for example:
   • Export business (export tax refund)
   • Export business (export tax exemption)
   • Export business (export taxation)

Recommended Remarks Column Content

If there are no clear requirements from the tax authority, the following content can be used for filling:

Export business (export tax refund)

Export Contract No.: XXXXXXXXX

FOB export amount (foreign currency): XXXXX

Currency: XXX

Bill of Lading No.: XXXXXXXXX

Customs Declaration No.: XXXXXXXXX

When issuing export invoices, the content of the remarks column should be filled in according to the specific tax requirements and the actual situation of the company. Keeping the remarks clear and complete can help the company avoid unnecessary trouble in subsequent tax processing and refund procedures.