Generally, before the tax declaration, (the deadline of declaration15th), if the notice of audit results has not been downloaded, the downloaded results can still be deducted in the declaration period of last month by comparing the data uploaded last month.
If the notice of audit result has been downloaded, the comparison result of last month cannot be changed, and it can only be deducted when reporting this month. If you compare the data uploaded last month after tax declaration, you can only declare the deduction this month.
Audit and comparison of tax authorities The data of customs payment documents that taxpayers apply for audit through the audit system are compared with the data of import value-added tax warehousing on a daily basis, and each month is an audit period.
If the customs payment book is issued in the month to apply for audit, the audit period is the month, the next month and the third month to apply for audit. If the customs payment book is issued the following month to apply for audit, the audit period shall be the same month and the following month. If an audit is applied for after the month following the issuance of the customs payment book, the audit period shall be the month in which the audit is applied for.
Extended data:
1. A general VAT taxpayer obtains a customs payment form that falls within the scope of VAT deduction for imported goods, and submits the Customs Tax Payment Receipt Deduction List to the competent tax authorities within 1 80 days before 20 1 July 71day and within 360 days after 201July 7.
Those who fail to apply for audit comparison within the time limit will not be deducted from the input tax.
Two, the monthly reporting period, the tax authorities to provide taxpayers with last month's "customs import VAT special payment book audit results notice" (hereinafter referred to as the "notice of audit results").
For the customs payment book with consistent audit results, the taxpayer shall declare the deduction within the reporting period of the month when the tax authorities provide the audit results, and it will not be deducted after the deadline.
The audit results are inconsistent, missing, duplicate customs payment book, the taxpayer should be based on the original customs payment book, check one by one, and distinguish the situation according to the following requirements:
(1) If the taxpayer's information collection is wrong, the taxpayer may apply for data modification in the month when the competent tax authorities provide the audit results, and conduct audit comparison again. The tax authorities will provide the audit comparison results to the taxpayer within the reporting period of the next month. If the taxpayer fails to apply for data modification within the time limit, the input tax will not be deducted.
1. If the time for taxpayers to re-collect data is still within the submission period (90 days from the date of issuance of the customs payment book), they can re-collect data through the enterprise electronic tax return management system (hereinafter referred to as electronic declaration software) and submit it to the competent tax authorities for re-audit.
2. If the time for taxpayers to re-collect data has exceeded the time limit for submission, they can fill in the Application Form for Checking the Special Payment Form for Auditing Abnormal Customs Import Value-added Tax to the competent tax authorities in the month when the competent tax authorities provide the audit results, and apply for data modification and re-audit the comparison.
(2) If it is not a collection error and the taxpayer still requests to declare the deduction, the competent tax authorities shall organize the examination and inspection. After verification, if the face information of the customs payment book is consistent with the taxpayer's real business of importing goods, the taxpayer shall declare the deduction within the reporting period of the next month after receiving the written notice from the tax authorities, and it will not be deducted after the deadline.
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