Value-added tax deduction voucher refers to a voucher obtained or issued by a taxpayer when purchasing goods, processing, repair and replacement services, services, intangible assets or real estate, which records the value-added tax paid or borne, and accordingly deducts the input tax from the output tax. Specifically including:
(1) Special VAT invoice;
(2) Special payment letter for customs import value-added tax;
(3) Purchase invoices for agricultural products
(4) Sales invoices of agricultural products;
(5) Accepting taxable services provided by overseas units or individuals and obtaining People's Republic of China (PRC) tax payment vouchers from tax authorities or domestic agents;
(6) Uniform invoice for motor vehicle sales;
(7) invoices for road, bridge and gate tolls paid by general VAT taxpayers (excluding financial bills).
2. Within what period should the VAT deduction voucher be certified or inspected at the latest?
General VAT taxpayers who have obtained special invoices and uniform invoices for motor vehicle sales shall authenticate (or check) within 180 days from the date of issuance, and report the deduction of input tax to the competent tax authorities within the reporting period.
The management method of "comparing first and then deducting" is implemented in the special payment form for customs import value-added tax obtained by taxpayers. The tax deduction list (including paper materials and electronic data) should be submitted to the competent tax authorities for review and comparison within 180 days from the date of issuance, and the deduction can only be made after the review and comparison are passed.
General VAT taxpayers who have obtained special invoices, uniform invoices for motor vehicle sales and customs payment letters, but have not been certified (checked), declared for deduction or applied for examination and comparison within the prescribed time limit, shall not be used as legal VAT deduction certificates, and shall not calculate the input tax deduction. Apart from the above-mentioned tax deduction vouchers, there are no relevant provisions on the time limit for deduction.
3. In what ways can special VAT invoices be tax deductible?
At present, special invoices for value-added tax can be deducted by scanning authentication and online verification.
According to the relevant regulations, general VAT taxpayers with the tax credit rating of A, B and C from 20161can use the upgraded VAT invoice system to obtain VAT invoices issued by sellers (including special VAT invoices and unified invoices for motor vehicle sales), and can log in to the VAT invoice inquiry platform of this province through the VAT invoice tax-controlled invoicing software to inquire and choose to declare deduction or export tax refund.
For general VAT taxpayers who were newly included in the pilot program of VAT reform on May 30, 20 16 and have not yet assessed their tax credit rating, before April 30, 20 17, they do not need to authenticate VAT invoices, and log on to the VAT invoice selection and confirmation platform in this province to inquire, select and confirm the VAT invoice information used to declare deduction or export tax refund. If you can't find the corresponding invoice information, you can scan and authenticate it.
However, it should be noted that scanning authentication must be completed before the end of each month and cannot be changed after authentication; The verification cycle of online verification certification is from the day after the end of the monthly levy period to the next month before the declaration, which can be checked and confirmed many times.
4. What should the taxpayer do if he loses the special VAT invoice he has obtained?
According to the relevant documents, it shall be handled as follows:
General taxpayers lose special invoice and deduction:
(1) If it is proved to be consistent before the loss, the buyer can use the copy of the corresponding special invoice bookkeeping copy provided by the seller and the tax declaration certificate of the lost special VAT invoice issued by the competent tax authority of the seller as the VAT input tax deduction voucher;
(2) If it is not authenticated before it is lost, the buyer shall authenticate it with the copy of the corresponding special invoice bookkeeping copy provided by the seller, and the copy of the special invoice bookkeeping copy and the certificate issued by the competent tax authority of the seller can be used as the VAT input tax deduction certificate. Copies of special invoices and vouchers shall be kept for future reference.
The special invoice issued by the general taxpayer is lost and deducted:
(1) If the proof before loss is consistent, a copy of the special invoice can be provided for future reference;
(2) If it is not certified before it is lost, it can be jointly certified by using a special invoice, and a copy of the special invoice can be kept for future reference.
The general taxpayer loses the invoice copy that has issued the special invoice, and the special invoice deduction copy can be used as an accounting voucher, and the special invoice deduction copy can be kept for future reference.
5. What should I do if the special VAT invoice obtained by the enterprise is out of control?
Special invoices that are "out of control during authentication" and "out of control after authentication" will not be used as VAT input tax deduction vouchers for the time being, and the original invoices will be detained by the tax authorities and transferred to the inspection department for investigation as the source of the case.
If it is confirmed by the tax authorities to be the responsibility of the tax authorities and caused by technical errors, it is allowed to be used as a VAT input tax deduction voucher; Those that are not the responsibility of the tax authorities and caused by technical errors shall not be used as input VAT deduction vouchers.
If it is the responsibility of the tax authorities, the district and county tax authorities will issue a written certificate after the tax authorities misoperate the relevant departments to verify;
If it is a technical error, a written certificate shall be issued after verification by the competent technical department of the county tax authorities.
6. What should I do if there is an error in invoicing, cancellation or discount after the special VAT invoice is issued?
According to the relevant regulations, after the general VAT taxpayer issues a special invoice, if there are sales returns, billing errors, and suspension of taxable services, etc. , but it does not meet the conditions for voiding invoices, or it is necessary to issue a special red invoice due to some sales returns and sales discounts, which shall be handled in the following ways:
(1) If the special invoice obtained by the buyer has been used to declare deduction, the buyer can fill in and upload the information form for issuing special VAT invoices in red ink in the tax-controlled invoicing system. When filling in the information form, if the corresponding blue-ink special invoice information is not filled in, the input tax of the current period shall be temporarily transferred out according to the VAT amount listed in the information form. After obtaining the special red-letter invoice issued by the seller, it will be used as the accounting voucher together with the information table.
(2) If the special invoice obtained by the buyer is not used to declare deduction, but the invoice or deduction cannot be returned, the buyer shall fill in the corresponding blue-ink special invoice information when filling out the information form for issuing special VAT invoices in red ink.
7. What should taxpayers do if they obtain special invoices for tax evasion (loss) enterprises?
An enterprise that evades (loses) taxes refers to an enterprise that fails to fulfill its tax obligations and is out of the supervision of the tax authorities. If the tax authorities fail to find out the whereabouts of the enterprise and its related personnel through on-the-spot investigation, telephone inquiry, tax-related matters verification and other collection and management means, or if they can contact the bookkeeping and tax declaration personnel of the enterprise, but can not contact the actual controller of the enterprise without knowing it, they can identify the enterprise as a tax evasion (loss) enterprise.
In case of any of the following circumstances during the existence and operation of tax evasion (tax loss) enterprises, the special VAT invoices issued in the current period shall be included in the scope of VAT abnormal tax deduction certificates.
(1) The names of commodities purchased and sold by commercial enterprises are seriously deviated; The production enterprise has no actual production and processing capacity and no commissioned processing, or the production energy consumption is seriously inconsistent with the sales situation, or the purchased goods cannot directly produce the goods sold by it and there is no commissioned processing.
(2) directly evade the missing person's non-tax declaration, or make a false declaration by filling in the relevant columns of the VAT tax declaration form to evade the audit and comparison of the tax authorities.
If the general taxpayer of value-added tax obtains abnormal vouchers and fails to declare deduction or export tax refund, it is temporarily not allowed to deduct or apply for tax refund; If the deduction has been declared, the input tax will be transferred out first.
For those who have already applied for export tax rebate, the tax authorities may suspend the application for export tax rebate for other tax rebates approved by the enterprise according to the amount of tax rebate involved in the abnormal vouchers. If there is no other tax refund or the amount of tax refund is less than the amount of tax refund involved, the export enterprise may provide guarantee for the difference.
Upon verification, if it meets the relevant provisions of the current VAT input tax deduction or export tax rebate, the enterprise may continue to declare the deduction, or cancel the guarantee and continue to apply for export tax rebate. Abnormal vouchers shall be pushed by the competent tax authorities of the issuer to the local tax authorities of the receiver for handling.