When you apply for VAT tax return, you should compare the input tax amount that should be deducted, that is, the number in the column of "Certified in the current period and deducted in the current period" in the attached information of VAT tax return (Table 2), with the input tax amount that you have certified in the tax authorities' reporting system in the current month. As the input tax amount certified last month is placed in the second line, the input tax amount to be deducted is greater than the certified input tax amount, so it is suggested to declare it abnormally. Only the input tax of last month can be declared.

2. Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Input Tax Deduction of Special VAT Invoices issued by Anti-counterfeiting and Tax Control System (Guo Shui Fa [2003] 17) stipulates the following provisions on the input tax deduction of VAT:?

1. The special VAT invoice issued by the anti-counterfeiting tax control system that the general VAT taxpayer applies for deduction must be certified by the tax authorities within 90 days from the date of issuance of the special invoice, otherwise the input tax will not be deducted. ?

2. The special VAT invoice issued by the anti-counterfeiting tax control system certified by the general VAT taxpayer shall be deducted in the current period in accordance with the relevant provisions of VAT in the month of certification, otherwise the input tax shall not be deducted.

Extended data:

The new reporting method mainly adjusts the contents:

1. Under the condition of not changing the format of the main table, the relevant policies of camp reform can be realized by redesigning, adjusting or adding schedules.

Policies do not affect local income.

2, according to the proportion of the output tax of goods, services and taxable services, directly divide the tax payable, thus indirectly divide the current tax payable.

The way of making up the tax refund can realize the need of billing and warehousing the tax in a unified department respectively.

3. The content of the adjustment is fully in line with the actual needs of the business declaration of the camp reform.

4. All VAT taxpayers in the pilot areas should declare their taxes in accordance with the new VAT declaration method.

5. The declaration of related columns in Schedule 1 and Schedule 2 is no longer subject to the tax filing system, and the data of the certification information system is directly imported.

It must be reported by the enterprise itself.

Baidu Encyclopedia-VAT tax return form