After an enterprise becomes a general taxpayer, it cannot ask the supplier to reissue the previous invoice. However, if a taxpayer simply calculates the tax payable according to the sales amount and the collection rate without obtaining production and operation income during the period from tax registration to identification or registration as a general taxpayer, the VAT deduction voucher obtained during this period can be deducted from the input tax amount after identification or registration as a general taxpayer.

Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Reduction and Exemption for Taxpayers Identified or Registered as General Taxpayers (Announcement No.59 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 15);

Now, the taxpayer is recognized or registered as a general taxpayer, and the tax deduction of prepayment items is announced as follows:

1. If a taxpayer fails to obtain income from production and operation during the period from tax registration to identification or registration as a general taxpayer, and fails to calculate the tax payable simply according to the sales volume and the collection rate, the VAT deduction voucher obtained during this period can be used to deduct the input tax after identification or registration as a general taxpayer.

Two, the above-mentioned VAT deduction certificate can not be certified or audited in accordance with the existing provisions, in accordance with the following provisions:

(1) Special VAT invoice issued by the buyer and taxpayer? Ticket, in accordance with the "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on the implementation of value-added tax levy? The procedures specified in the Announcement on Issues Related to the Upgrade of Ticket System (Announcement No.73 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 14) shall be issued by the seller and taxpayer in red? After the ticket, reissue the blue VAT special number? Tickets.

The buyer's taxpayer shall fill in the Special VAT Invoice in accordance with People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.73+04? "Ticket information table" or "Issue special VAT invoice for red-ink cargo transportation" ticket information table, select "Goods or services purchased are not within the scope of VAT deduction" or "Services purchased are not within the scope of VAT deduction".

(2) The special payment form for customs import value-added tax obtained by taxpayers shall be deducted from the input tax according to the procedures stipulated in the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Deduction of Expired VAT Deduction Vouchers (Announcement No.50 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 1 1).

Three, this announcement shall come into force as of the date of promulgation. Matters not handled before shall be implemented in accordance with the provisions of this announcement.