Theoretically, there is no such thing as a detention ticket.

The 360-day certification period limit for invoices issued after 2017 was lifted in March 2020. Policy basis: "Announcement of the State Administration of Taxation on Canceling the Validation and Confirmation Period for Value-Added Tax Deduction Vouchers and Other Value-Added Tax Collection and Administration Issues" (State Administration of Taxation Announcement No. 45, 2019) stipulates in Articles 1 and 8, March 1, 2020 In the future, the special VAT invoices, special customs import VAT payment notes, and unified motor vehicle sales invoices issued on or before December 31, 2016 obtained by general VAT taxpayers will exceed the certification and confirmation period, but meet the relevant conditions. , you can still follow the "Announcement of the State Administration of Taxation on the Deduction of Overdue Value-Added Tax Vouchers" (State Administration of Taxation Announcement No. 50 of 2011, revised by the State Administration of Taxation Announcement No. 36 of 2017 and No. 31 of 2018), The "Announcement of the State Administration of Taxation on Issues Concerning Failure to Delegate Value-Added Tax Deduction Vouchers on Time" (State Administration of Taxation Announcement No. 78 of 2011, revised by the State Administration of Taxation Announcement No. 31 of 2018) stipulates that the input tax will continue to be deducted .