That is, the input tax amount-the data after the input tax amount, so the recorded data is the difference between the two data, so it should be restored.
Extended data:
Can the ordinary VAT invoice be deducted?
According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax (Order No.538 of the State Council of the People's Republic of China), the value-added tax paid or borne by taxpayers for purchasing goods or receiving taxable services (hereinafter referred to as purchasing goods or taxable services) is the input tax. The following input taxes are allowed to be deducted from the output tax:
(1) VAT indicated on the special VAT invoice obtained from the seller.
(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.
(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 65,438+03% indicated in the agricultural product purchase invoice or sales invoice. Input tax calculation formula: input tax = purchase price × deduction rate.
(4) Where goods are purchased or sold in the course of production and operation and transportation expenses are paid, the input tax shall be calculated according to the transportation expenses amount indicated in the transportation expense statement and the deduction rate of 7%. Input tax calculation formula: input tax = transportation expense amount × deduction rate. The adjustment of deduction items and deduction rate shall be decided by the State Council. Therefore, the input tax amount obtained by taxpayers can be deducted if it meets the above requirements. General VAT invoices cannot be deducted, but special invoices such as purchase of agricultural products and freight invoices can be deducted.
What's the difference between ordinary VAT invoices and special VAT invoices?
Special invoice for value-added tax is a new type of invoice used to implement the new value-added tax system in China. Compared with ordinary invoices used in daily business, it has the following differences:
(1) The printing requirements of invoices are different: according to Article 22 of the new tax administration law, special VAT invoices are printed by enterprises designated by the competent tax authorities of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.
(2) Different invoice users: General VAT invoices can only be purchased and used by general VAT taxpayers, and small-scale taxpayers can only use them after being approved by the tax authorities. Ordinary invoices can be purchased by all kinds of taxpayers engaged in business activities and handling tax registration. Taxpayers who have not applied for tax registration may also apply to the tax authorities for purchasing and using ordinary invoices.
(III) Different contents of invoices: Special invoices for value-added tax include the taxpayer's tax registration number, the amount excluding value-added tax, the applicable tax rate and the value-added tax payable. In addition to the contents of ordinary invoices such as the name of the buyer, the seller, the goods or services, the quantity and measurement unit of the goods or services, the unit price and total price, the billing unit, the payee and the billing date.