VAT deduction vouchers include
1, special VAT invoice;
2, agricultural products sales invoice;
3, agricultural products purchase invoice;
4. Uniform invoice for motor vehicle sales;
5, the customs import VAT special payment book;
6. Invoices of road, bridge and gate tolls paid by general VAT taxpayers (excluding financial bills);
7. Accept taxable services provided by overseas units or individuals, and obtain tax payment vouchers from tax authorities or domestic agents for tax payment.
Extended data:
The scope of VAT deduction vouchers that need to be certified or confirmed:
If a general taxpayer wants to obtain a special VAT invoice and a unified motor vehicle sales invoice, he needs to confirm it by authentication or logging in to the VAT invoice selection confirmation platform within the relevant prescribed time limit (180 or 360, the same below), and obtain a special payment form for customs import VAT, he should apply for review and comparison within the relevant prescribed time limit from the date of issuance, and declare the deduction of input tax to the competent tax authorities within the prescribed tax declaration period.
General taxpayers obtain purchase invoices or sales invoices of agricultural products, services, intangible assets or real estate from overseas units or individuals, as well as other deduction vouchers (excluding financial bills, the same below) obtained from tax authorities or withholding agents for tax settlement, and there is no time limit for authentication or confirmation. They only need to declare the deduction of input tax to the competent national tax authorities as required.
People's Daily Online-Provisional Regulations of People's Republic of China (PRC) on Value-added Tax