1. General taxpayer: the deduction period for invoice certification is within 180 days from the date of invoice issuance.
2. Small-scale taxpayers: the invoice certification deduction period is from the date of invoice issuance 1 year.
If the above-mentioned certification deduction period is exceeded, the invoice cannot be certified for deduction. At the same time, the certification deduction period is also related to the invoice certification spot check carried out by the tax authorities. Enterprises that exceed the time limit may be required to make up the invoice certification or be punished by tax. Therefore, enterprises should be certified and deducted on time to ensure compliance.
Invoice certification deduction is one of the key links in the value-added tax system, which directly relates to the tax burden and cost of enterprises, and has an important impact on enterprise management, financial accounting and other aspects. Understanding the certification deduction period of invoices is helpful for enterprises to make better use of funds, reduce operating costs and improve their competitiveness. This paper will introduce the related knowledge of invoice certification deduction period from the following aspects.
First, the general taxpayer's invoice certification deduction period
General taxpayers are the majority of VAT taxpayers, and they are also the subjects enjoying tax deduction. After purchasing goods or receiving services, they can deduct the input tax according to the prescribed proportion, thus avoiding a considerable part of the tax burden. However, ordinary taxpayers need to keep in mind the deduction period when deducting invoices.
The period of invoice certification deduction means that enterprises need to certify the invoices issued by the goods or services they purchase within a certain period of time from the date of invoice issuance, so as to deduct the corresponding input tax when paying VAT. For ordinary taxpayers, the invoice certification deduction period is within 180 days from the date of invoice issuance, that is, half a year. If this time is exceeded, the invoice cannot be certified and deducted, which will cause economic losses to the enterprise.
Two, small-scale taxpayers invoice certification deduction period
Small-scale taxpayers refer to taxpayers whose annual sales do not exceed 5 million yuan. They need to pay less tax when paying taxes, so they enjoy more tax benefits. In the aspect of invoice certification deduction, they also need to abide by the prescribed certification deduction period.
For small-scale taxpayers, the invoice certification deduction period is from the date of invoice issuance 1 year. Compared with ordinary taxpayers, this certification deduction period maintains a longer stable period, and also gives small-scale taxpayers more time for certification deduction. However, it should also be noted that if the certification deduction period is exceeded, the enterprise will not be able to enjoy the tax deduction.
III. Spot check of invoice certification
The tax authorities will regularly conduct certification spot checks on invoices issued by taxpayers, and the standards for spot checks vary, including the authenticity, legality, accuracy and completeness of invoices. If the tax authorities think that there is a problem with the enterprise's certification deduction behavior, they will collect the corresponding invoices for verification and review. If the invoice certification is invalid, all the tax benefits enjoyed by the enterprise will be taken back, and even a fine may be imposed.
At the same time, the certification deduction period is also related to the invoice certification spot check carried out by the tax authorities. Enterprises that exceed the time limit may be required to make up the invoice certification or be punished by tax. Therefore, enterprises should be certified and deducted on time to ensure compliance.
Fourth, summary
The invoice certification deduction period is an important reference for enterprises to carry out invoice certification deduction. For enterprises, it is very important to understand the relevant provisions of the invoice certification deduction period. Enterprises should pay attention to the deduction period, timely authenticate the invoices they have received, and ensure that they enjoy the corresponding tax benefits. At the same time, enterprises should also pay attention to the management and storage of invoices to ensure that invoices are true, accurate, legal and complete. Only when enterprises operate in compliance can they save costs and improve economic benefits.
Legal basis:
Value-added Tax Law of the People's Republic of China
Article 32 Taxpayers of value-added tax shall collect and settle when selling goods or providing taxable services. The value-added tax paid by a taxable person when purchasing goods or accepting taxable services may be deducted from the value-added tax payable for selling goods or providing taxable services. If the amount of goods sold or taxable services provided by taxpayers is insufficient to offset the value-added tax paid when they have purchased goods or received taxable services, the difference in value-added tax will not be refunded.
Article 33 The method of VAT tax deduction is that the tax is offset against the tax on a monthly basis. The tax shall be deducted in each tax period from the value-added tax paid in the previous tax period when purchasing goods or accepting taxable services.
Article 63 Account books, vouchers and other relevant accounting vouchers and materials must be true, accurate and complete.
Article 75 The tax authorities shall investigate and deal with acts of falsifying, buying, selling and illegally transferring the value of assets in order to evade taxes or defraud tax refund. If the circumstances are particularly serious, they shall be transferred to judicial organs for handling according to law.
Law of the People's Republic of China on the Administration of Tax Collection
Fifty-second taxpayers should pay taxes and declare tax information in accordance with the prescribed time and manner. Taxpayers who have objections to the preferential tax policies that can be enjoyed according to law may submit a written application to the tax authorities. The tax authorities shall give a reply within 30 days.
Article 53 When paying taxes, taxpayers shall submit complete declaration materials and financial accounting vouchers to the tax authorities. If the tax authorities consider it necessary to check, they may require taxpayers to provide relevant information; To inspect the relevant materials, materials, equipment and facilities; Units and individuals participating in the inspection may be required to provide explanations of the relevant situation.
Article 57 The tax authorities shall perform the duties of tax collection management in a fair, comprehensive and timely manner according to law, conduct data comparison and risk assessment on the information provided by taxpayers and the information from other sources through tax collection management information, and carry out supervision activities such as joint inspection, double random inspection and on-site verification. The tax authorities shall protect the legitimate rights and interests of taxpayers, strengthen the protection of taxpayers' right to know and participate, abide by the provisions of the tax law, and fairly supervise the administration of tax collection. To investigate and deal with violations of laws and regulations according to law.
Notice of the People's Republic of China and the State Administration of Taxation on Regulating the Management of VAT Invoices
Article 23 Invoices shall be subject to book-entry management, and the buyer shall keep books according to the taxable items and tax amount specified in the declaration certificate.
Article 24 The invoice is valid for 180 days (including today) from the date of issuance (only referring to the actual trading day); Special invoices for value-added tax shall be kept for five years from the date of issuance; Ordinary invoices have a storage period of three months from the date of issuance.
Article 25 The actual delivery, payment and certification deduction of goods or services are directly related to the operation of the enterprise. The enterprise shall certify the deduction in strict accordance with the requirements of the tax law and carry out invoice certification within the prescribed time limit.