In August of 20 1X (the tax payment period belongs to July), the customs payment form must be collected and submitted between July 1 and 3 1 to apply for review and comparison. So will the next few months. Taxpayers who submit data at home still use the original customs data collection software to collect data, use testing software to check data, and then go to the tax service hall.

Audit and comparison by tax authorities: daily audit the data of customs payment documents that taxpayers apply for audit through the audit system, and compare them with the data of import value-added tax warehousing. Every month is an audit cycle. If the customs payment form is issued in the current month, the review period is the current month, the next month and the third month. If the customs payment bill is issued next month, the review period is the current month.

Customs VAT deduction procedures:

1. You should register with the local tax bureau within 5 days after signing the contract for imported goods (registration is not required in some areas).

2. The special invoice for customs import value-added tax is a copy (both a copy of the invoice and a deduction can be made). If your company has no import and export rights, it will be handled by the customs declaration company. The counter handed in on the right should be a double-sided counter, that is, the name of your company and the name of the customs declaration company, and the names of the taxpayers are all on it. If it is paid by the customs declaration company, it can be deducted.

3. When entering the tax declaration, there is a customs VAT deduction form in the declaration system, which is filled in according to the requirements on the form.

4. The low deduction period is also valid from the invoice date 180 days, but the payment must have been paid. The contract number on the import value-added tax bill should be the contract number of imported goods you signed, and it can be deducted only if it is consistent.

The value-added tax on your tax bill is the amount you can deduct. The tax-free payment in front already includes customs duty and consumption tax, and even freight and insurance. This is the duty-paid price.

But some things are duty-free.

Import VAT = (goods price+customs duty+consumption tax+freight+insurance premium) * 17%

6. If there are customs duties and consumption taxes, there should be a separate tax bill, which is not on the same page as VAT. It's paid separately.

What is introduced here is the deduction based on which month the cross-month audit of customs invoices is carried out. Generally speaking, the audit period is the deduction of the month when the audit is consistent. The above introduces the steps of customs VAT deduction. You can refer to these steps to understand the tax rate of import value-added tax and the tax paid. For more tax content, please pay attention to the update of this website!