Input invoices generally refer to special invoices received by enterprises for purchasing goods, services or other services. The specific entries can be referred to as follows:

Debit: Inventory goods;

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Debit: taxes payable - value-added tax payable (input tax);

Credit: bank deposit. The value-added tax payable (input tax) in the entry is the deductible input tax in the input invoice.

The validity period of the input invoice certification

The certification period of the input invoice is 360 days, and the specific regulations are as follows:

1. According to the "State Administration of Taxation's Notice on Further Clarifying the Business-Business Reform Reform" According to the "Announcement on Added Collection and Administration Issues", the current time limit for certification, confirmation or application for audit comparison of special value-added tax invoices, unified invoices for motor vehicle sales, and special customs import value-added tax payment notes has been relaxed from 180 days to 360 days;

2. For those that have expired, the purpose can be confirmed through the comprehensive service platform of value-added tax invoices in this province (autonomous regions, municipalities directly under the Central Government and cities under separate state planning).

Authentication process for input invoices

1. First open the tax bureau’s online invoice check URL, taking Guangdong Taxation as an example, enter the tax control disk password to log in;

< p>2. After logging into the system, you will see many menus in the system. Click to confirm and check the menu;

3. After clicking to confirm, the uncertified invoice will appear and you can choose to confirm;

4. Check the invoice points that require certification for confirmation.

5. A prompt message will appear to confirm the check. After checking and confirming, you need to submit.

Legal basis: Article 4 of the "Provisional Regulations of the People's Republic of China on Value-Added Tax"

Except for the provisions of Article 11 of these Regulations, taxpayers selling goods, services, For services, intangible assets, and real estate (hereinafter collectively referred to as taxable sales activities), the tax payable is the balance after the current output tax is deducted from the current input tax. Tax payable calculation formula:

Tax payable = current output tax minus current input tax

If the current output tax is less than the current input tax and is insufficient to offset, the shortfall can be offset The deduction will be carried forward to the next period.