Legal analysis: VAT invoice deduction process: After obtaining the special VAT input invoice, it should be certified within 90 days, and the certified input invoice can be deducted. Tax declaration procedures are now generally online. However, it is necessary to send the tax declaration information to the tax bureau:

1, the tax bureau usually pays taxes at the beginning of each month (1 ~ 10). The method of copying tax is very simple. Now, the tax control machine issues invoices. Insert the golden tax card into the computer connected with the tax control machine, open the billing software, and click the tax control copy to operate.

2. Print out the list of input tax invoices and sales invoices. Print the input tax invoice after the certification, and print the sales invoice list from the tax control machine.

3. Fill in all kinds of report materials according to the printed list, and at the same time have the financial statements for the reporting month.

Legal basis: Article 9 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC). If a taxpayer purchases goods, labor services, services, intangible assets and real estate, and the VAT deduction voucher obtained does not conform to laws, administrative regulations or the relevant provisions of the tax authorities in the State Council, the input tax shall not be deducted from the output tax.