VAT invoices now have no certification period. The general VAT taxpayer has obtained the special VAT invoices, the special payment letter for customs import VAT, the unified invoice for motor vehicle sales, and the electronic ordinary VAT invoice for toll roads issued on or after17 10, and the time limit for authentication, verification and comparison, and declaration and deduction has been cancelled.

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. As an important accounting voucher for taxpayers to reflect economic activities, it is a legal voucher to record the sales staff's tax obligation and the buyer's income tax, and it is an important and decisive legal special invoice in the calculation and management of value-added tax.

Carrying out special invoices for value-added tax is an important step of value-added tax reform. Different from ordinary invoice, it not only has the function of commercial voucher, but also has the function of tax voucher because the invoice clearly records the tax deduction and the buyer must pay the value-added tax to the seller. More importantly, the special VAT invoice links all the links of a product from initial production to final consumption, which maintains the integrity of tax and embodies the role of VAT.

All the links of a commodity from initial production to final consumption can be connected through special VAT invoices. According to the tax amount indicated on the special invoice, each link is taxed and deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are provided to the final consumers. In this way, the sum of the tax payable indicated on the special VAT invoice issued by each link is the overall tax burden of the goods or services. Therefore, it embodies the characteristics of universal collection of value-added tax and fair tax burden

legal ground

Provisions on the use of special VAT invoices

Article 4 Special invoices are composed of basic invoices or basic invoices plus other invoices. Basic linkage and triple linkage: invoice linkage, deduction linkage and bookkeeping linkage. A copy of the invoice as the accounting voucher for the buyer to calculate the purchase cost and VAT input tax; Deduction form, as the certificate submitted by the buyer to the competent tax authorities for certification and kept for future reference; The accounting voucher is used as the accounting voucher for the seller to calculate the sales income and VAT output tax. Other common purposes are determined by ordinary taxpayers.