Invoices with input tax included in VAT are called input invoices.
Invoices with input tax included in VAT are called input invoices.
{Note: What is the output tax? }
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.
Output tax calculation formula: output tax = sales × tax rate.
The authentication of VAT input invoices is carried out in the authentication system of tax authorities. After obtaining the VAT input invoice, the taxpayer can go to the lobby of the tax authorities to authenticate the VAT invoice. The purpose of authentication is to confirm the authenticity of the VAT invoice, and only the certified invoice can be deducted. The process of authentication is very simple. You only need to prepare the invoice and take it to the national tax declaration hall. The tax staff will scan the invoice information into the system, and the system will automatically compare it to confirm the authenticity of the invoice. For the areas where online certification has been developed, taxpayers can scan the invoices in their own units and send the 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 year 1 month/before certification, the deduction period is 90 days, from 20 1 0 year 1 month. That is to say, it will be postponed for 180 days from the date of invoicing, and it can be certified and deducted within 180 days, and it can be certified beyond the time limit, but the output value-added tax cannot be deducted. From July 20 17 1 day, the deduction period of special VAT invoices is extended to 360 days, and the certified invoices can be certified and deducted within 360 days.) Certified invoices can be certified in online certification or at the tax bureau. Invoices certified in the current month must be deducted in the current month. Otherwise, it will not be deducted. Online certification's specific operation | Insert USB private key | Log in | Open scanner | Put in invoice | Click' Scan entry' to verify that it is correct, and send it | Receive receipt after half an hour. If the scan is not clear, you can also enter it manually. No more, go to the national tax hall for certification.