工程款发票备注栏填写-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	工程款发票备注栏填写
释义	法律分析：试点纳税人兼有销售货物、提供加工修理修配劳务以及应税行为的，应税货物及劳务销售额与应税行为销售额应分别计算，分别适用增值税一般纳税人资格登记标准。法律依据：《国家税务总局关于全面推开营业税改征增值税试点有关税收征收管理事项的公告》提供建筑服务，纳税人自行开具或者税务机关代开增值税发票时，应在发票的备注栏注明建筑服务发生地县(市、区)名称及项目名称。建议纳税人换票处理。
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