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

• ExportContractNumber
• CurrencyandAmountofTotalExportSales
• ExportBusinessType(e.g.exporttaxexemption,exporttaxation,etc.)
• BillofLadingNumber
• CustomsDeclarationNumber

Specific Requirements of Local Tax Authorities

Guangdong Tax

• TheRemarkscolumnshouldincludetheexportcontractnumberandthecurrencyandamountoftotalexportsales.

Ningbo Tax

• TheRemarkscolumnshouldbefilledflushleftwiththefourChinesecharacters"exportbusiness".
• Thetotalexportsalesamount(originalcurrency)andtheoriginalcurrencytypemustbespecified.

Qingdao Tax

• TheRemarkscolumnshouldbefilledflushleftwiththefourChinesecharacters"exportbusiness".
• Thefollowingexportbusinessinformationmustbenoted:
  • ContractNumber
  • TradeMode
  • TransactionMethod
  • OriginalCurrencyAmount
  • OriginalCurrencyType
  • ApplicableExchangeRate

Sichuan Taxation

• Ifthe"Amount"columnisfilledwiththeFOBexportamount(inRMB),thecontractnumbershouldbeenteredintheremarkscolumn.
• Ifthe"Amount"columnisfilledwithanon-FOBexportamount,theremarkscolumnshouldincludethecontractnumberandtheFOBexportamount(inRMB).

Zhejiang Taxation

• TheRemarkscolumnshouldbefilledflushleftwiththefourChinesecharacters"ExportBusiness".
• Andindicatethetotalexportsalesamount(inforeigncurrency)andthecurrencytype.

Practical Suggestions

• Followthespecificrequirementsofthecompetenttaxauthority:Ifthetaxauthorityhasclearrequirements,theyshouldbefollowedaccordingly.
• Clearandunderstandable:Theremarkscontentshouldbeasclearaspossibletofacilitatelaterqueriesandtaxaudits.
• Detailedlabeling:Ifthecompanysexportincomeincludesmultipletypes(suchasexporttaxrefund,exporttaxexemption,exporttaxation),itisrecommendedtolabelthemindetailintheremarkscolumn,forexample:
  • Exportbusiness(exporttaxrefund)
  • Exportbusiness(exporttaxexemption)
  • Exportbusiness(exporttaxation)

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.