The tax copying date is before the 8th of each month, the value-added tax filing date is before 10, and the income tax is before 15. Inquiring about the billing situation of the current month, the enterprise must check the billing situation of the current month on the last day of each month.

Check whether the invoice issued is correct. Whether there are any conditions such as staggered invoices and invalid invoices by mistake, and if the above conditions are found, they must be dealt with immediately, and the electronic information of IC card must be completely consistent with the paper invoices.

Extended data

Small-scale taxpayers need to calculate and pay VAT for the sales corresponding to the special VAT invoice, that is, they cannot enjoy the preferential treatment of exemption from VAT. If the monthly sales volume of small-scale taxpayers does not exceed100000 yuan, the tax paid in the current period due to the issuance of special VAT invoices can be applied to the competent tax authorities for refund after all the special VAT invoices are recovered repeatedly or special red-ink invoices are issued according to regulations.

The expenses paid by taxpayers for purchasing special equipment for the VAT tax control system and the technical maintenance fees paid can be fully deducted from the VAT payable in accordance with relevant regulations.

Baidu encyclopedia-invoice

People's Daily Online-VAT invoice changed greatly! Since March 1 day, billing and certification have changed!