Since the deduction period has passed and it has not been certified, it will be recorded in the ordinary invoice, which means that the total ad valorem tax will be included in the purchase cost of materials.

In addition, this ticket belongs to the detention of the input ticket, so this accounting voucher must be marked or explained, so as not to be found at once when the IRS comes to check the detention ticket.

If the invoice has been linked to the account, now make the following entries with the unauthenticated deduction:

Borrow: raw materials.

Loan:? Other payables-input tax not deducted.

Extended data

According to State Taxation Administration of The People's Republic of China Announcement No.50 of 20 1 1, if a real transaction happens to a general VAT taxpayer, but the VAT tax deduction certificate is overdue due to objective reasons, it will be audited by the competent tax authorities, reported step by step, certified by State Taxation Administration of The People's Republic of China, and compared with the matching VAT tax deduction certificate, allowing taxpayers to continue to deduct their input tax.

Where the VAT withholding certificate of the general taxpayer is overdue due to other reasons other than the provisions of Article 2 of this announcement, it shall still be implemented in accordance with the relevant provisions on the deduction period of the VAT withholding certificate. The VAT deduction vouchers mentioned in this announcement include special VAT invoices, special payment letters for customs import VAT and unified invoices for road and inland waterway cargo transportation.

Objective reasons include the following types:

(1) The VAT deduction certificate is overdue due to force majeure factors such as natural disasters and social emergencies;

(2) The VAT deduction certificate is stolen or robbed, or it is overdue due to loss or incorrect delivery by post;

3) The relevant judicial and administrative organs impound the VAT deduction voucher during business or inspection, and the taxpayer fails to perform the reporting obligation normally, or the information system and network of the tax authorities fail to timely process the taxpayer's online certification data, which leads to the overdue VAT deduction voucher;

(4) Due to economic disputes, the buyer and the seller failed to deliver the VAT tax deduction certificate in time, or the taxpayer changed the tax payment place, and it took too long to cancel the old household and re-apply for tax registration, resulting in the overdue VAT tax deduction certificate;

(5) Failing to go through the handover procedures due to casualties, sudden critical illness or unauthorized resignation of enterprise tax payers, resulting in overdue VAT deduction vouchers.

State Taxation Administration of The People's Republic of China-Announcement on the deduction of overdue VAT tax deduction vouchers