First, let's take a look at how to collect and check customs payment documents in the integrated service platform.
1, when the following situations occur:
When a general VAT taxpayer obtains a customs payment form with only one payer information, he logs on the comprehensive service platform to inquire and check the information of the customs payment form used to declare the deduction.
The taxpayer clicks the deduction check-invoice deduction check, the invoice category selects the customs payment book, the filling date selects the date on the corresponding payment book, and then clicks the query to operate the check. You can check a single item or multiple items, as shown in the following figure:
2. When the following two situations occur:
1 the general taxpayer of value-added tax obtains the customs payment form indicating the information of two payment units;
2. The information of customs payment documents inquired through the comprehensive service platform is inconsistent with the actual situation or the corresponding information is not found.
Taxpayers should upload the information of customs payment book first, and after the system audit and comparison are consistent, taxpayers can log on to the comprehensive service platform to inquire and check the information of customs payment book used to declare deduction.
Taxpayers can click Deduction Check-Collection of Customs Payment Documents, which can be manually entered in a single sheet and imported and collected in batches, as shown in the following figure:
(a) customs payment book collection using manual entry.
1. Click Manual Entry in the collection page of customs payment book, and the manual collection interface of payment book will appear after clicking Manual Entry. Then, according to the requirements of the page, enter the corresponding information of the number, filling date and tax amount of customs payment book in the first copy, as shown in the following figure:
2. Click the Submit button, and the following prompt appears: Input is successful, and then check the deduction after the audit comparison results are consistent.
(2) Customs payment documents are imported in batches.
1. Click Batch Import in the collection page of customs payment book, and click the page to download the template file, as shown in the following figure:
2. Open the template file, fill in the number, filling date and tax amount of the first copy of the customs payment book as required, and then save it. On the upload page, select the saved xls file filled in locally, and click the upload button. When the content of the uploaded file is empty or the format is wrong, the system will prompt the wrong item, modify it again, save it and upload it again. After the file is uploaded successfully, wait for the "Audit Results" to match before checking the deduction, as shown in the following figure:
Second, while simplifying the steps, it also brings some minor troubles.
● Trouble one ●
Since the customs payment form was added to the invoice comprehensive service platform, some accounting friends are very happy to check it directly, but some accounting friends are very upset. Not only can they not check it directly, but even the collection will be prompted that "the fourth part has existed". Why on earth is this?
Let's look at the picture: enter the invoice comprehensive service platform-customs payment form, fill in the customs payment form number correctly, and fill in the date (the date of filling and issuing usually defaults to the current month). If the date of filling and issuing is not changed ↓
The system will prompt "No qualified records found":
When accounting friends saw this tip, they thought it was not in the system, so they hurried to collect it:
However, when all the information is entered and submitted, there is a prompt that "the fourth copy of the customs payment book already exists":
Do you really have to wait to see this prompt?
The answer is no, in fact, most single-headed customs payment forms already exist, because the date of filling and issuing has not been correctly entered, and the accounting friend has extended the date from February 2, 2020 to February 29, 2020 (for example, the system defaults to 20 19/day-February 29, 2020).
In this way, you can easily find the customs payment book that needs to be deducted.
● Trouble 2 ●
The customs payment document has been checked and confirmed in the invoice comprehensive service platform, and the statistical confirmation has been completed in the deduction statistics table, but it can not be imported normally in Schedule 2 of the VAT general taxpayer declaration form?
A: Because the system has just been launched, the function of importing the customs payment book into Schedule II of the VAT general taxpayer's return form of the Electronic Taxation Bureau is not perfect for the time being. If you confirm that you have checked the statistics, you can manually fill in the "Special Payment Book for Customs Import VAT" in line 5.
The method of checking and deducting the customs import VAT payment book and invoice is basically similar, but the deduction process of single-headed and double-headed payment books is slightly different. How can enterprises achieve efficient classified management after obtaining a large number of customs payment documents?
Third, the customs payment book check deduction process
1, single-headed payment documents can be checked one by one on the platform;
2. Three elements (payment book number, date of issuance and tax amount) need to be entered in the double-headed payment book. After the collection and comparison pass, the double-headed payment book will be updated to the check list, and then the enterprise will check it;
3. Submit the checked payment book. After submission, the payment book will become checked. After applying for statistics, the system will automatically lock the current deduction check operation.
The following figure shows the deduction flow chart of payment book:
Four, customs import tax management process optimization
When the enterprise has obtained a large number of customs payment documents, the current situation of deduction declaration processing is as follows:
1, the deduction process is different, which leads to the manual sorting of single and double-headed payment documents;
2. Double-headed payment documents need to be manually entered to collect comparison data, which has a large workload and risks of errors and omissions;
3. Payment documents are checked one by one, which makes the platform inconvenient to find and inefficient;
4. Detailed statistics of taxes and fees need to be compiled manually, and there is no comprehensive electronic data source.
In view of the changes in the management process of enterprise's import value-added tax, Xunuo's import tax management scheme is also constantly innovating, and a new import tax management solution has been launched.
V. Advantages of the Scheme
1, directly connected to the comprehensive service platform for VAT invoices, and managed VAT invoices and customs payment forms in one stop.
2. Open API data interface of import taxes and fees, support docking enterprise ERP system, and formulate personalized system functions.
3. Automatic sorting of double-headed payment documents, automatic generation of three-element data of payment documents, batch import into the comprehensive service platform, and submission for collection and comparison.
4. Quickly check the customs payment documents in batches and submit them to the VAT comprehensive service platform with one click.
5, customs tax bill batch print, batch download PDF electronic tax bill.
6, docking customs import tax database, centralized management of all kinds of tax detailed data.
VI. Income from Import Tax and Fee Management Scheme
1, open up data transmission channels of customs, taxation and enterprise platforms.
The customs data is transmitted to the enterprise platform in real time through the interface, which realizes the synchronous update of the payment book data in the enterprise system.
2. The management process is automated, which greatly reduces human intervention.
The whole process is automatically operated, and there is no need to manually process payment documents one by one, saving the labor cost of enterprises.
3. The data flow status can be traced, and the risk prevention and control ability can be improved.
Information such as downloading and printing status of customs tax forms, detailed data of taxes and fees, and tax deduction status support query and statistics, effectively avoiding the risk of errors and omissions.
4, accurate data sources, to ensure that the enterprise deduction limitation.
The unique customs platform data source ensures that enterprises can obtain comprehensive and accurate customs payment book data.
VII. Introduction to Xunuo Information
Since its establishment, XUNOI has been focusing on providing all-round information support and professional services for China's tax system. As the initiator and promoter of the enterprise's integrated import and taxation solution, Xunoi has conducted comprehensive and in-depth cooperation with many large group enterprises in customs duty payment management in recent years. Through years of accumulation and study of industry experience, Xunuo Information has gradually improved a set of integrated solutions to provide higher-end integrated services for imported enterprises. Visit Xunuo Information official website to learn more.