According to the "Announcement of the State Administration of Taxation and the General Administration of Customs on Issues Concerning the Implementation of the Management Measures of "Comparing First and Then Deducting" Special Customs Import Value-Added Tax Payment Notes" (Announcement of the State Administration of Taxation and the General Administration of Customs in 2013 No. 31) stipulates: "6. Handling of abnormal audit comparison results

Abnormal audit comparison results refer to the audit comparison results being inconsistent, missing links, duplicate numbers, and detention.

(1) For customs payment documents that are inconsistent or missing as a result of the audit comparison, the taxpayer should apply to the competent tax authority for data modification or verification with the original customs payment document within 180 days of the audit result. The input tax amount will not be deducted if it is an error in the taxpayer's data collection, and the data will be audited and compared again after modification; if it is not an error in data collection, the taxpayer can apply to the competent tax authority for data verification, and the competent tax authority will work with the customs. Verification. After verification, if the information on the customs payment note is consistent with the taxpayer's actual import business, the taxpayer should declare the deduction within the reporting period of the next month after receiving the written notice from the competent tax authority. The overdue input tax will not be credited.

(2) For the customs payment documents with duplicate numbers as a result of the audit comparison, the competent tax authorities shall verify that the information on the customs payment documents is consistent with the taxpayer's actual import business. , the taxpayer should declare the deduction within the reporting period of the next month after receiving the written notice from the tax authority, and the overdue input tax will not be deducted.

(3) If the audit comparison result is detention. Customs payment documents can continue to participate in audit comparisons, and taxpayers do not need to apply for data verification

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9. This announcement is effective from July 1, 2013. It will come into effect on that date...

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