The VAT deduction certificate obtained by the general VAT taxpayer has been certified or the information has been collected and reported, but the deduction has not been declared within the prescribed time limit; The general VAT taxpayer who implements the management of tax counseling period and the general VAT taxpayer who implements the management mode of "first comparison and then deduction" of the special payment book for customs import VAT have the same results in the examination and comparison of the VAT deduction vouchers, but they have not declared the deduction within the prescribed time limit, which is a real transaction and conforms to the objective reasons.

Must be reported:

1. Failing to declare the VAT deduction voucher deduction application form on time.

2. List of certified VAT deduction vouchers

3. The VAT deduction certificate fails to declare deduction and proof as required.

4. A copy of the tax deduction certificate that fails to declare the VAT deduction on schedule.

Extended Information If a general VAT taxpayer fails to declare the VAT deduction voucher in accordance with the provisions of this announcement, he can go through the deduction formalities in accordance with the provisions of the Administrative Measures for Failing to Declare the VAT Deduction Voucher on Time in the Annex to this announcement.

Value-added tax is issued by general taxpayers after June 65438+ 10/2007. Before the implementation of this announcement, the tax deduction certificate that fails to declare the value-added tax deduction on schedule can be applied according to the provisions of this announcement before June 30, 20 12, and will not be accepted after the deadline.

Baidu Encyclopedia-Announcement on Issues Related to VAT Deduction of Undeclared Tax Deduction Certificates