1. Open the VAT electronic declaration system, enter the main interface of the declaration system, and click Output Invoice Collection;
2. If the income has not been invoiced and declared last month and has been invoiced normally this month, click one button to obtain the output invoice, and then declare the value-added tax normally;
3. If the income has not been invoiced in the last month, the VAT has been declared. Click the home page to return to the main interface of VAT declaration system;
4. Enter the interface of collecting VAT output invoices last month, and check the collecting amount that has not been invoiced last month;
5. After querying the amount of unbilled income, enter the VAT output invoice collecting interface for this month again, and click Add;
6. Enter the new output invoice interface, and select Unbilled. Enter the interface of filling in tax-free invoices, and fill in the negative value of VAT invoices that have been declared without invoices last month and have been supplemented this month. The negative number filled in cannot be greater than the last month's invoiced amount in step 4;
7. Fill in the data collected by the output invoice, then fill in the VAT return form, and then click Send Report.
legal ground
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 23 The tax payment period of value-added tax is 1, 3, 5, 10, 15, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.
If the taxpayer takes 1 month or 1 quarter as 1 tax period, it shall declare and pay taxes within 15 days from the expiration date; 1 If the tax payment period is 1, 3, 5, 10 or 15, the tax shall be paid in advance within 5 days from the due date, and the tax shall be declared within 5 days from 1 the following month.
The tax payment period of withholding agents shall be implemented in accordance with the provisions of the preceding two paragraphs. Article 25 Where the provisions on tax refund (exemption) apply to export goods, taxpayers shall go through the export formalities with the customs, and report the tax refund (exemption) of export goods to the competent tax authorities on a monthly basis within the specified reporting period for export tax refund (exemption). Domestic units and individuals that sell labor services and intangible assets across borders are within the scope of tax refund (exemption), and shall report to the competent tax authorities for tax refund (exemption) on schedule. The specific measures shall be formulated by the competent departments of finance and taxation of the State Council.
If the export goods are shipped or returned after the tax refund, the taxpayer shall pay the tax refund according to law.