The special VAT invoice is valid for 180 days. There is no time limit for reservation. As long as the enterprise continues to operate, it can be deducted in the future. The special VAT invoice issued by the anti-counterfeiting tax control system that the general VAT taxpayer applies for deduction, after receiving the special VAT invoice, the general VAT taxpayer can deduct the input tax within 180 days from the date of invoice issuance. If the current deduction is not enough, it can be retained.

Value-added tax invoices are issued for value-added tax matters and are important accounting vouchers for taxpayers to reflect economic activities. VAT invoices are designed and printed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and mainly include special VAT invoices, general VAT invoices, unified motor vehicle sales invoices and used car sales invoices. The specific concepts are as follows:

1. The special VAT invoice is an invoice issued by a VAT taxpayer for selling goods or providing taxable services, and it is a certificate for the buyer to pay VAT and deduct the input VAT in accordance with the relevant provisions of VAT;

2. VAT ordinary invoices are ordinary invoices issued by VAT taxpayers through the VAT tax control system when they sell goods or provide taxable services and services;

3. The unified invoice for motor vehicle sales refers to the invoice issued by all units and individuals engaged in motor vehicle retail business when collecting motor vehicle sales money from August 1 2006;

4. The unified invoice for second-hand car sales refers to the invoice issued by the second-hand car distribution enterprises, brokerage institutions and auction enterprises through the invoicing software when collecting money in the second-hand car sales, intermediary and auction.

First, the difference between personal business income tax and personal income tax:

1, income tax for different taxes and individual businesses, and the balance of total income after deducting costs, expenses and losses in each tax year is taxable income. Personal income tax is declared on a monthly basis according to wages and salaries, involving wages;

2. Tax item number, individual business income tax refers to the individual income tax of individual industrial and commercial households. Personal income tax refers to our personal wage income;

3, different tax items, self-employed income in accordance with the investor's personal income tax items to pay. Personal income tax is paid according to the salary and salary items.

Second, the types of personal income:

Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

To sum up, the special VAT invoice is valid for 180 days. Adjust the deduction period of tax deduction vouchers such as special VAT invoices from 90 days to 180 days; 2. Ordinary invoice is valid for 6 months. The use period for taxpayers to receive and purchase ordinary invoices is 6 months.

Legal basis:

"People's Republic of China (PRC) invoice management measures" twenty-eighth.

Units and individuals that issue invoices shall, at the same time as handling the alteration or cancellation of tax registration, handle the alteration and cancellation procedures of invoices and invoice purchase books.

Article 29

Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.