According to the regulations, VAT invoices will definitely be used to pay VAT, which can be divided into special invoices and ordinary invoices.

I. How to deduct the VAT invoice

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 generally takes the beginning of each month (1~ 10) as the tax copying period. Copying taxes 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 copy.

(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 various reports according to the printed list, and at the same time have the financial statements of the reporting month.

Second, the VAT invoice deduction period

Paying taxes according to law is the obligation of each of us and every enterprise. When consumers buy some special products, they need to pay VAT. General VAT taxpayers who have obtained special VAT invoices should go to the tax authorities for certification within 180 days from the date of issuance, and report the deduction of input tax to the competent tax authorities within the reporting period of the next month of certification. Therefore, the special VAT invoice shall not deduct the input tax when the deduction period expires, and attention should be paid to the deduction time.

Three. Issue special VAT invoice.

(A), system settings

1, which is forbidden at the beginning, is used for the first installation.

2. The tax information, name and tax number cannot be modified. For bank account number, enter a number, and then enter a second number.

3. Enter the commodity number before entering the commodity, and the customer code can be entered directly or alternatively; Commodity tax item (required), simplified code (dispensable); The unit price should be directly entered when invoicing; Address and telephone bank account, input from the editor; Exit in the upper left corner when saving. Don't click the difference sign in the upper right corner.

(ii) Invoice management

1, invoice collection: purchase (with IC card)-read into the billing system (if you buy the wrong invoice, you need to return the invoice number of IC card). Note: the purchase requires a statement and an IC card (determined by the IRS); If the reading fails, the reason is that the IC card is not inserted; There is no invoice for IC card shopping; The serial number of the invoice has been read (click on the invoice to fill in and see if there is an invoice); The golden tax card has reached the lock-up period.

2. Invoice Return: This item can only be used because the IRS bought the invoice by mistake.

3. Invoice issuance: confirm the invoice code and number; If the date of the golden tax card is wrong, you should bring your IC card to the IRS for authorization; Note that commodity information does not include tax; An invoice can only have one tax rate, and only eight lines of goods can be opened; After issuing the invoice, print and save it; Seller information: You can have multiple bank accounts.

4. Invoice repair: After the invoice is repaired, all invoices cannot be printed (from the golden tax card to the hard disk).

Legal objectivity:

Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development. People's Republic of China (PRC) Law on Tax Collection and Administration Article 2 This Law is applicable to the collection and administration of various taxes collected by tax authorities according to law. "People's Republic of China (PRC) Tax Collection and Management Law" Article 3 The collection, suspension, reduction, exemption, refund and overdue tax of taxes shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.