What is the classification code for automobile repair invoices?
1 Answers
The automobile repair industry falls under the category of repair and maintenance services in the tax classification code, with the code number 202000. Rules for the classification code of ordinary invoices: The classification code for ordinary invoices (hereinafter referred to as the classification code) consists of 12 Arabic numerals: The first digit represents the code for the State Taxation Bureau or the Local Taxation Bureau, where 1 stands for the State Taxation Bureau, 2 for the Local Taxation Bureau, and 0 for the General Administration; the 2nd, 3rd, 4th, and 5th digits are the regional code (prefecture or city level), based on the unified national administrative region code, with the General Administration being 0000; the 6th and 7th digits are the year code (for example, 2004 is represented as 04); the 8th digit is the unified industry code; the 9th, 10th, 11th, and 12th digits are the refined invoice type codes, which are independently compiled by the State Taxation Bureaus and Local Taxation Bureaus of provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan, following the principle of ensuring the uniqueness of each invoice code. Rules for the invoice number: The ordinary invoice number consists of 8 Arabic numerals. If the invoice number resources are insufficient, consideration should be given to combining with the classification code during design, i.e., setting one digit in the 9th, 10th, 11th, or 12th position of the classification code as a batch code; for enterprise-named invoices, one digit can be set separately in the 9th, 10th, 11th, or 12th position of the classification code, or directly in the invoice number by allocating a range of numbers to each enterprise for compilation.
