Treatment method:
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Establishing a Rapid Response Mechanism for Out-of-control VAT Invoices (Guo Shui Fa [2004]123), I. Basic contents.
That is, the deduction data to be authenticated is automatically compared with the out-of-control invoice data through the authentication link to find the deduction data belonging to the out-of-control invoice (this kind of invoice is called' out-of-control invoice during authentication'); By automatically comparing the data of out-of-control invoices added every day with the data of previously certified deduction links, it is found that the deduction links belong to out-of-control invoices (such invoices are called' certified out-of-control invoices'). "
Guoshuihan [2008] No.607 stipulates that after the tax authorities register the out-of-control special VAT invoices (hereinafter referred to as out-of-control invoices) according to abnormal households, the competent tax authorities can accept tax returns through the overdue tax return function of the anti-counterfeiting tax return subsystem.
The competent tax authorities of the buyer shall hand over the out-of-control invoices found by certification to the inspection department for investigation. If the seller has declared tax payment, the competent tax authorities of the seller can issue a written certificate through the investigation system and reply to the competent tax authorities of the buyer. Out-of-control invoice can be used as a voucher for the buyer to deduct input VAT.
The enterprise shall declare the sales amount to the competent tax bureau and pay the tax, otherwise the buyer cannot deduct the input VAT.
Precautions:
The payee often doesn't know that the received invoice is out of control, because it is a real ticket, so he can pass the invoice authentication and pay the current output tax. Only when the drawer has a problem will the drawee be found. Now copying tax returns every month is to stop out-of-control invoices.
Extended data:
Special VAT invoices must be issued in accordance with the following provisions:
1, fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.
2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.
3. Invoices and deduction forms shall be affixed with the special seal for unit invoices, and no other financial seals shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice to cover the column of "billing unit". The special seal for invoices uses red inkpad.
4. When taxpayers issue special invoices, they must affix the column of special invoice sales unit in advance. Don't fill in the column of "sales unit" manually. If it is filled in manually, it is a special invoice that is not issued according to the regulations, and the buyer shall not use it as a tax deduction certificate. Special invoice sales unit column is stamped with blue inkpad.
5. When issuing special invoices, the word "RMB" must be stamped before the total amount (in figures) in the columns of "Amount" and "Tax".
The names of the buyer and the seller must be filled in in detail and not abbreviated. If the company name is long, you can fill in the "Name" column in two lines, and if necessary, you can draw the upper and lower horizontal lines of the column.
6. If the goods are returned, the sales discount will receive the deduction coupons and invoices from the buyer.
7. In addition to the taxpayer's special financial seal, the special invoice issued by the tax authorities must also be stamped with the special VAT invoice issued by the tax authorities. The special seal is stamped in the middle of the bottom of the special invoice, using red inkpad. If the above seal is not affixed, the buyer shall not use it as a deduction voucher.
8. Special invoices shall not be issued for use.
Baidu encyclopedia-special invoice for value-added tax