First, the preparation before the special ticket deduction
Small-scale taxpayers need to confirm the authenticity and legality of the special ticket after receiving the special ticket of 13. Including checking the accuracy and completeness of the information such as the issuing unit, date of issuance, tax number, invoice code, invoice number and amount of the special ticket. At the same time, it is necessary to check whether the goods or services on the special ticket are consistent with the actual business of the enterprise.
Second, the special ticket deduction process
1. Registration: Small-scale taxpayers need to register and record the special tickets received in accordance with the provisions of the financial system to ensure the accuracy and timeliness of accounting treatment.
2. Declaration and deduction: When small-scale taxpayers declare tax payment, they need to declare the tax amount on the special ticket as deductible tax amount. The specific declaration process includes filling in the VAT tax declaration form, inputting the special ticket information into the tax system, and submitting the declaration materials at the specified time node.
3. Tax audit: The tax department will audit the application materials submitted by small-scale taxpayers to confirm the authenticity, legality and accuracy of tax deduction of special tickets.
4. Confirmation of deduction: After being approved by the tax authorities, small-scale taxpayers can deduct the tax amount on the special ticket from the payable value-added tax to reduce the tax burden.
Third, matters needing attention
In the process of special ticket deduction, small-scale taxpayers need to pay attention to the following points:
1. Ensure the authenticity and legality of special tickets, and avoid using false or illegal invoices for deduction.
2. Declare and deduct in strict accordance with the provisions of the tax authorities to avoid tax risks caused by improper operation.
3. Regular reconciliation and check to ensure the accuracy and completeness of the special ticket deduction.
To sum up:
Small-scale taxpayers need to deduct the 13 special ticket according to the prescribed process. Before deduction, the authenticity and legality of the special ticket should be confirmed, and the declaration and deduction should be made in strict accordance with the provisions of the tax department. Through the standardized special ticket deduction process, small-scale taxpayers can reduce their tax burden and improve their operating efficiency.
Legal basis:
People's Republic of China (PRC) value-added tax law
Article 14 stipulates:
Except as otherwise provided in this Law, taxpayers who purchase goods, accept processing, repair and replacement services, sell services and intangible assets shall calculate the input tax to be deducted from the output tax according to the VAT amount indicated on the obtained VAT deduction certificate and the deduction rate stipulated by the the State Council tax authorities.
People's Republic of China (PRC) tax collection management law
Article 32 provides that:
Taxpayers and withholding agents shall pay taxes within the prescribed time limit. If the tax is not paid or remitted within the prescribed time limit, the tax authorities shall, in addition to ordering the tax to be paid within the prescribed time limit, impose a late payment fee of 0.5% of the overdue tax on a daily basis from the date of tax arrears.