However, there is a problem, that is, "detention": because the special VAT ticket is not authenticated, it is prompted as "detention ticket" in the State Taxation Administration of The People's Republic of China VAT audit system. Before the end of June of the following year, State Taxation Administration of The People's Republic of China released the information of "delay in issuing tickets", and the buyer's tax authorities found out the reasons for the non-deduction.

As long as the general taxpayer obtains the special VAT ticket, it must be certified and deducted within 360 days. If it is not within the scope of input deduction after verification, it will be transferred out. So as to ensure that the data information of the special VAT invoice stub is consistent with the data information of the deduction, and prevent the ticket from being detained.

Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are only used by general VAT taxpayers. They are important accounting vouchers for taxpayers to reflect their economic activities, and also record the tax obligations of sellers and buyers? Legal proof of input tax; It is an important, decisive and legal special invoice in value-added tax calculation and management.

The implementation of special invoices for value-added tax is a key step of value-added tax reform. Different from the ordinary invoice, it not only has the function of commercial voucher, but also requires the buyer to pay the value-added tax to the seller by indicating the tax on the invoice. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from the initial production to the final consumption, maintaining the integrity of the tax and reflecting the role of VAT.