When general taxpayers obtain special VAT invoices, they need to scan the password area with a scanner and upload the information to the IRS. This process is authentication. The IRS should compare the relevant information to determine whether the invoice is true and the content is complete. This process is auditing. Only certified and audited invoices can be deducted.
As far as enterprises are concerned, the authentication of special VAT invoices can be consistent. After the authentication is consistent, the VAT invoice verification and comparison system of the IRS will verify and compare the stub information of the drawer and the deduction information of the payer. If the audit comparison is inconsistent, the IRS will notify the enterprise not to deduct the tax and start the investigation procedure.
Extended data:
Precautions:
65438+
2. The customs tax payment certificate does not need authentication, and it should be collected by general tax collection software. After collection, the list of customs tax payment vouchers will be printed out from the software, and the electronic data will be exported to floppy disk.
3. At the time of customs declaration, the declarant should fill in the name and tax number of the declared goods on the customs declaration application form. After the customs audit, the import duties and value-added tax receivable shall be calculated according to the tax rate corresponding to the tax number.
4. If the taxpayer's data collection time has exceeded the time limit for submission, the taxpayer shall fill in an application form for data modification to the competent tax authority in the month when the competent tax authority provides the audit results, and apply for re-examination and comparison.
Baidu Encyclopedia-VAT Certification
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