Daily sales invoices are issued in a computer equipped with "anti-counterfeiting billing subsystem", which is generally called tax control machine.

Second, the input invoice certification deduction:

1. Scan the authentication deduction in "Comprehensive Tax Service Platform"-"Remote Authentication System for VAT Input Invoice". The scanning error can be corrected by "Data Correction" or manual authentication, and print and save the "Notice of Authentication Result".

2. The current deduction period of input invoices is 6 months, that is, 180 days, in which 180 days is strictly 180 days, that is, it is assumed that input invoices are issued on 20 12 and 10. Then1October 65438+2 1 day+February 29 (28 days in most years)+March 3 1 day+April 30+May 3 1 day+June 30+July 8 =/kloc- Don't simply understand it as 65438+ 10 month 10 plus 6 months, that is, July 10 expires and it is all wet.

3. The certification time for insufficient investment is generally at the end of the month. The amount of certification can be counted according to the sales and tax budget at the end of the month. For example, if the sales this month is 6.5438+0 million yuan and the VAT tax burden is 654.38+0%, 990,000 input tickets need to be certified (assuming there is no tax allowance in the previous period).

4. If the input ticket is sufficient, the issuing time and amount of the sales invoice can be reasonably arranged according to the certification expiration time, and the tax can be offset at the end of the month (usually called upside down), but generally the upside down period cannot exceed 3 months, and the tax will be paid in the third month, otherwise the tax bureau will talk to you, hehe!

Iii. 1- 15 days for tax declaration.

1. For tax copying at the beginning of the month, tax copying should be carried out in the anti-counterfeiting billing subsystem after the end of each month, and the operation module is "Tax Reporting Processing"-"Tax Copying", otherwise sales invoices cannot be issued.

2. Online declaration is done on the website of the tax bureau, but it will be done in practice. One of the details of the declaration in Henan is that the online declaration of value-added tax does not need to operate the "deduction" item, and the system will automatically deduct money after copying the report in the billing system.

3. After online declaration, you need to make a copy in the anti-counterfeiting billing subsystem, and do it step by step according to the tax declaration status, remote tax declaration, tax declaration results and card clearing operation.

4. After the declaration, Henan will also conduct "invoice comparison analysis" on the developer of the invoicing system "Aerospace Jinsui". com”。