Can VAT deduction certificates that exceed the certification date still be certified? How to copy taxes, clear cards, and verify invoices? What should Party A do after receiving Party B's invoice? The editor of Accounting.com has done a good job, please take a look!

Can VAT deduction certificates that exceed the certification date still be certified?

According to the "Announcement of the State Administration of Taxation on Inquiries on Expired Value-Added Tax Deduction Vouchers" (State Administration of Taxation Announcement No. 50, 2011) and the "State Administration of Taxation on Further Optimization Announcement of Measures for Handling Tax-Related Matters Related to Value-Added Tax and Consumption Tax (State Administration of Taxation Announcement No. 36, 2017):

1. Generally, taxpayers of value-added tax have genuine transactions but due to customer concerns If the VAT deduction vouchers (including VAT exclusive invoices, customs import VAT exclusive payment documents and motor vehicle sales uniform invoices) cannot be certified, confirmed or inspected and compared in accordance with the regulations for this reason, After being verified by the competent taxation agency, reported step by step, certified by the provincial state tax bureau, and inspected and compared, the appropriate VAT deduction certificate will be compared and the taxpayer will be allowed to continue to deduct the input tax.

If a general VAT payer causes the VAT deduction certificate to expire due to reasons other than the provisions of Article 2 of the original announcement, the relevant rules for the deduction period of the VAT deduction certificate shall still be implemented. . (Effective from January 1, 2018)

What happens with tax copying, card clearance, and invoice verification?

Tax copying is to transmit your invoice status last month to the tax bureau through the tax control disk, and then print out the summary sheet (output amount, tax, etc.) of your invoice last month. Through this tax bureau, they will know how many invoices you issued last month, how much the amount was, how much tax you should pay, how many invoices you canceled, how much the amount was, etc.

This is how to clear the card What must be done before the 15th of every month, this is for the tax control disk, is to insert the tax control disk into the computer before the 15th of each month, and then on the results page, there will be a report summary, and then Write backwards. After the card is successfully cleared, the lock date for the ticket will be the 15th of the month. Even if this card clearance is not completed, then after the 15th, the tax control disk will be locked and the invoice cannot be opened, and you must go to the tax office to unlock it.

Invoice verification This is basically used when collecting the invoice

What should Party A do after receiving Party B’s invoice?

After Party A receives Party B’s invoice, it shall pay Party B the amount stated in the invoice. The project contracting agreement and project acceptance form signed by both parties are the basic prerequisites for Party B to issue invoices.

Can VAT deduction certificates that exceed the certification date still be certified? How to copy taxes, clear cards, and verify invoices? What should Party A do after receiving Party B's invoice? The editor of Accounting.com has done a good job, please take a look!

Can VAT deduction certificates that exceed the certification date still be certified?

According to the "Announcement of the State Administration of Taxation on Inquiries on Expired Value-Added Tax Deduction Vouchers" (State Administration of Taxation Announcement No. 50, 2011) and the "State Administration of Taxation on Further Optimization Announcement of Measures for Handling Tax-related Matters Related to Value-Added Tax and Consumption Tax (State Administration of Taxation Announcement No. 36, 2017):

1. Generally, VAT taxpayers have genuine transactions but due to customer If the VAT deduction vouchers (including VAT exclusive invoices, customs import VAT exclusive payment documents and motor vehicle sales uniform invoices) cannot be certified, confirmed or inspected and compared in accordance with the regulations for this reason, After being verified by the competent taxation agency, reported step by step, certified by the provincial state tax bureau, and inspected and compared, the appropriate VAT deduction vouchers will be compared and the taxpayer will be allowed to continue to deduct their output tax.

If a general VAT payer causes the VAT deduction certificate to expire due to reasons other than the provisions of Article 2 of the original announcement, the relevant rules for the deduction period of the VAT deduction certificate shall still be implemented. . (Effective from January 1, 2018)

What happens with tax copying, card clearance, and invoice verification?

Tax copying is to transmit your invoice status last month to the tax bureau through the tax control disk, and then print out the summary sheet (output amount, tax, etc.) of your invoice last month. Through this tax bureau, they will know how many invoices you issued last month, how much the amount was, how much tax you should pay, how many invoices you canceled, how much the amount was, etc.

This is how to clear the card What must be done before the 15th of each month, this is for the tax control disk, is to insert the tax control disk into the computer before the 15th of each month, and then on the results page, there will be a report summary, and then Write backwards. After the card is successfully cleared, the lock date for the ticket will be the 15th of the month. Even if this card clearance is not completed, then after the 15th, the tax control disk will be locked and the invoice cannot be opened, and you must go to the tax office to unlock it.

Invoice verification This is basically used when collecting the invoice

What should Party A do after receiving Party B’s invoice?

After Party A receives Party B’s invoice, Party A shall pay Party B the amount stated in the invoice. The project contracting agreement and project acceptance form signed by both parties are the basic prerequisites for Party B to issue invoices.