1. Log in to the online tax bureau: enter the taxpayer identification number and password and log in to the online tax bureau;

2. Enter the inquiry page of special VAT invoice: find the column of "Invoice Management" on the homepage of online tax bureau, click Enter, and then click "Inquiry of special VAT invoice" to enter the inquiry page;

3. Inquiry of special invoices for input tax: on the inquiry page of special invoices for value-added tax, select the "Input Invoice" option, conduct inquiry according to the inquiry conditions, and find the input invoices that need verification and authentication;

4. Check authentication: in the query result page, find the input invoice that needs to be checked and authenticated, click the "Check Authentication" button, and fill in authentication information, such as authentication date and authentication method. After completing the form, click the "Submit" button to complete the verification operation.

Input tax inspection and certification operation materials:

1, taxpayer identification number: the taxpayer identification number is required for input tax check authentication, and the taxpayer should provide a valid identification number;

2. Tax registration certificate: it is used to prove that the enterprise has gone through tax registration and meets the requirements of national tax policy and tax management;

3. Special VAT invoice: the special VAT invoice issued by the seller, including the invoice code, number, invoice date, buyer's name, specification, model, amount, tax amount and other information, which needs to be saved and provided when checking the input tax certification;

4. Information approval form: In some areas, taxpayers may need to fill in the information approval form for approval before submitting the application for input tax inspection and certification.

To sum up, taxpayers need to operate in accordance with relevant regulations when conducting input tax inspection and certification, such as operating in accordance with the time limit and certification method stipulated in the tax law.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" twenty-eighth.

The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.

Article 29

Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.

Article 30

Withholding agents shall perform the obligations of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations.

When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.

The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.