I. What is the VAT special invoice deduction?
The special VAT invoice is an invoice issued by the general VAT taxpayer. After authentication, it can be used as input tax to deduct the VAT paid when purchasing goods at the time of declaration! For example, the amount of goods purchased in the current month is 10000, and the tax amount on the special invoice is 1700, which is the deductible part. If the selling amount is 1 1000 yuan, the tax amount on the special invoice is/kloc.
Second, why do you want certification?
VAT invoice authentication refers to the identification and confirmation of the data contained in VAT invoices through the VAT invoice tax control system. When a taxpayer issues an invoice through the VAT invoice tax control system, the system will automatically encrypt the invoice date, invoice number, invoice code, buyer's taxpayer identification number, seller's taxpayer identification number, amount, tax amount and other elements on the invoice to form an anti-counterfeiting electronic cipher text and print it on the invoice. During authentication, the tax authorities use scanners to collect ciphertext and plaintext images on invoices, or taxpayers collect electronic information of invoices themselves and send them to the tax authorities. The ciphertext is decrypted and restored through the authentication system, and then compared with the plaintext of invoices. If the comparison is consistent, it will pass the authentication.
Invoice certification is an important basis for tax authorities to carry out tax declaration management, export tax rebate audit, invoice audit comparison, abnormal invoice verification and tax inspection, and plays an important role in implementing "controlling tax by ticket" and strengthening tax collection and management.
Third, what conditions are needed?
1, the purchasing enterprise must belong to the general VAT taxpayer;
2. A legal tax deduction certificate must be obtained;
3. The business must really happen;
4, must be certified and declared within the prescribed time;
5. The deduction amount must be calculated correctly and reasonably according to law.
4. What is the composition of the invoice?
The special VAT invoice consists of a basic coupon or a basic coupon plus other coupons, and the basic coupon is triple:
1, first copy: bookkeeping copy, which is the invoice copy of the seller and the bookkeeping voucher of the seller, that is, the seller is the original voucher for selling goods, and the "tax amount" on the face refers to the "output tax amount" and the "amount" refers to the "price excluding tax" of the sales goods. The invoice triplicate has the function of copying, and the contents of triplicate are consistent. The first copy is bookkeeping copy.
2. The second copy is the deduction copy (used by the buyer for tax deduction);
3. The third copy is the invoice copy (used by the buyer for bookkeeping);
Where the general VAT taxpayer fails to declare and deduct the VAT deduction certificate on schedule for other reasons other than the provisions of Article 2 of this announcement, it shall still be implemented in accordance with the relevant provisions of the current VAT deduction certificate.
1, VAT invoice authentication refers to the identification and confirmation of data contained in VAT invoices through the VAT invoice tax control system. When a taxpayer issues an invoice through the VAT invoice tax control system, the system will automatically encrypt the invoice date, invoice number, invoice code, buyer's taxpayer identification number, seller's taxpayer identification number, amount, tax amount and other elements on the invoice to form an anti-counterfeiting electronic cipher text and print it on the invoice. During authentication, the tax authorities use scanners to collect ciphertext and plaintext images on invoices, or taxpayers collect electronic information of invoices themselves and send them to the tax authorities. The ciphertext is decrypted and restored through the authentication system, and then compared with the plaintext of invoices. If the comparison is consistent, it will pass the authentication.
2. The special invoices used to offset the VAT input tax shall be certified by the tax authorities, and the certified special invoices shall be used as the accounting vouchers of the buyer and shall not be returned to the seller. If the special invoice deduction cannot be certified, the special invoice can be used to be certified by the competent tax authorities. A copy of the special invoice shall be kept for future reference. Stub-linked detention ticket refers to the special VAT invoice that the seller has declared and the buyer has not been certified to deduct the input tax for more than 180 days, and the audit system has stub-linked data but no corresponding deduction data.
3. Invoice certification is an important basis for tax authorities to carry out tax declaration management, export tax rebate audit, invoice audit comparison, abnormal invoice verification and tax inspection, and plays an important role in implementing "controlling tax by ticket" and strengthening tax collection and management.