The system will automatically batch confirm the audit result notifications on the 14th of each month.

According to the provisions of the "Notice on Matters Concerning the Upgrade of the Special Customs Value-Added Tax Payment Book Audit System", if all the customs payment books applied for audit by taxpayers have final comparison results before the end of the month, The system automatically generates and confirms the audit result notice on the 1st of each month for enterprises to download or go to the front desk to request the customs payment form audit result notice for tax declaration.

If the final comparison results of the customs payment documents applied for audit by taxpayers cannot be generated before the 1st of each month, the taxpayer can, before the 14th of each month, based on the audit situation and their own needs, Make your own decision to confirm and download the audit result notification.

If the taxpayer does not generate an audit result notice on the 14th of each month, the system will automatically confirm the audit result notices in batches on the 14th of each month. However, due to system problems, the online tax processing system is temporarily unable to confirm and download the audit result notification.

Therefore, if all the customs payment documents applied for audit by the enterprise have generated final comparison results before the end of the month, and the audit result notification has been automatically confirmed by the system, the enterprise can download the audit result notification online. Book.

If the status of the audit result notice is "Unconfirmed" and the enterprise is eager to declare taxes and needs to confirm and download the audit result notice before the 14th, it must fill in the "Customs Value-Added Tax Special Payment Book Audit" Comparison result confirmation download application form" go to the collection front desk to confirm the download operation. Otherwise, the system will automatically batch confirm the audit result notifications on the 14th of each month. Extended information

According to the "Audit Methods for Customs Import Value-Added Tax Special Payment Notes"

1. General VAT taxpayers obtain all customs import VAT that needs to be deducted from the VAT input tax amount. For the special payment certificate (hereinafter referred to as the customs tax payment voucher), the "Customs Duty Payment Voucher Deduction List" (Appendix 1) should be filled in based on the relevant customs tax payment vouchers one by one, and should be submitted together with the tax return when making a value-added tax declaration. .

When declaring in February, taxpayers will only submit paper materials of the "Customs Duty Payment Voucher Deduction List" (if they fail to submit the "List" during the February declaration period, they can submit it after the declaration period of that month) Supplementary reporting), starting from the declaration in March, in addition to submitting paper materials of the "Customs Duty Payment Voucher Deduction List", taxpayers must also submit a floppy disk (or other storage medium) containing the electronic data of the "Customs Duty Payment Voucher Deduction List" ).

If it is not submitted separately, the input tax shall not be deducted. If a taxpayer fails to fill in the "Customs Duty Payment Voucher Deduction List" as required by regulations or fills in incomplete contents, the voucher shall not be used to deduct input tax.

2. The information collection software for the "Customs Duty Payment Voucher Deduction List" is developed by the State Administration of Taxation and is provided free of charge by the competent tax authorities to taxpayers. Taxation offices and taxpayers at all levels can download relevant information collection software from the State Administration of Taxation website after February 25.

3. Customs tax payment vouchers issued after February 1, 2004 obtained by general VAT taxpayers shall be submitted to the competent tax authority before the end of the first tax declaration period 90 days after the date of issuance. If you declare a deduction, the input tax shall not be deducted after the expiration date.

Customs tax payment certificates issued before January 31, 2004 obtained by general taxpayers of VAT must declare deductions to the competent tax authorities before the declaration period in May 2004. Overdue deductions will no longer be granted. .