Input invoice
Invoices containing input tax in VAT are called input invoices. When a taxpayer sells goods or taxable services, the value-added tax calculated according to the sales amount and the tax rate stipulated in the regulations and collected from the buyer is the output tax.
Input tax calculation formula: input tax = purchase price × deduction rate.
When a taxpayer purchases goods or accepts taxable services, the value-added tax paid or borne is the input tax.
Deduction method:
(1) VAT indicated on the special VAT invoice obtained from the seller;
(2) Value-added tax indicated on the tax payment certificate obtained from the customs;
(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products indicated on the purchase invoice or sales invoice and the deduction rate of 65,438+03%.
(4) Where goods are purchased or sold in the course of production and business operation and transportation expenses are paid, the input tax shall be calculated according to the transportation expenses amount indicated in the transportation expense statement and the deduction rate of 7%.
The authentication of VAT input invoices is carried out in the authentication system of tax authorities. After the taxpayer obtains the VAT input invoice, he can go to the lobby of the tax authorities to authenticate the VAT invoice. The purpose of certification is to confirm the authenticity of VAT invoices, and only certified invoices can be deducted. The process of authentication is very simple. You just need to prepare the invoice and take it to the national tax declaration hall. Tax officials will scan the invoice information into the system, and the system will automatically compare it to confirm the authenticity of the invoice.
In areas where online certification is developed, taxpayers can scan their own invoices through scanners and send data files to the tax authorities to complete the certification. The time limit for VAT invoice certification is within 180 days from the date of invoicing (from 20 10 1), and the time limit for certification deduction is 90 days from 20 1 0/,and the time limit for deduction of special VAT invoices is extended to1. That is, it will be postponed for 180 days from the date of invoicing, and the deduction can be certified within 180 days. Those who exceed the time limit can be certified, but the output value-added tax cannot be deducted. From 20 1 day on July 65438, 2007, the deduction period of special VAT invoices was extended to 360 days, and the deduction could be certified within 360 days. ) The certified invoice can be certified in online certification or in the tax bureau. Invoices certified in the current month must be deducted in the current month. Otherwise, no points will be deducted.
legal ground
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 1 Units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are VAT taxpayers and shall pay VAT in accordance with these Regulations.