2.2065438+VAT deduction voucher issued before June 30, 2007 is 180 days.
Article 10 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Further Clarifying the Issues Concerning the Administration of VAT Collection (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 1 No.7 1 1) stipulates: From July 20 17, the value-added tax obtained by ordinary taxpayers will be1. Tickets and motor vehicle sales should be issued in a unified way, and confirmed by authentication or login to the VAT invoice selection confirmation platform within 360 days from the date of issuance, and the input tax deduction should be reported to the competent tax authorities within the prescribed tax declaration period.
The special payment form for customs import value-added tax obtained by the general VAT taxpayer on or after July 20 17 shall be submitted to the competent tax authorities within 360 days from the date of issuance, and an application for examination and comparison shall be put forward.
The VAT deduction voucher issued by the taxpayer before June 30th, 20th17th is still implemented within 180 days as stipulated in the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning Adjusting the Deduction Period of VAT Deduction Vouchers (No.617th, 2009).
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According to the regulations, the special red-ink VAT invoice does not need authentication. Taxpayers who purchase value-added tax control equipment for the first time can fully deduct the tax payable according to the policy without certification.
At the same time, the general taxpayer's income from tax exemption, simple collection, collective welfare, personal consumption and other matters, even if it obtains a special VAT invoice, shall not be deducted. For the input tax that cannot be deducted, please refer to Article 27 of Annex I of Caishui [2016] No.36. Therefore, the special VAT invoice that cannot be deducted from the input tax should be transferred out after certification.