After you get the VAT invoice, you should send the first deduction and the invoice to the IRS under your jurisdiction to verify the authenticity of the invoice. If it is certified, the tax can be deducted, that is, the national tax payable this month = the output tax MINUS the input tax this month, and the VAT invoice must be certified within 90 days, otherwise it will not be deducted.
Question 2: What does invoice authentication mean? Invoice authentication refers to the authentication of special VAT invoices that need to be deducted from the input tax for goods and raw materials produced or sold by enterprises.
I. Information to be provided by the taxpayer for invoice certification.
1, special VAT invoice deduction;
2, freight invoice tax control system issued by the freight invoice deduction.
The second is the time limit for taxpayers to handle business.
Special VAT invoices and goods transport invoice issued by the anti-counterfeiting tax control system for VAT general taxpayers to apply for deduction must be certified by the tax authorities within 90 days from the date of issuing the special invoices.
Note: the situation varies from place to place, and the specific handling process is subject to local regulations.
Question 3: What does it mean that the special VAT invoice has been certified? First of all, all the invoices you get are certified.
The export invoice is issued by the financial personnel of your company.
After the output invoice is issued, the corresponding invoice data should be written into the golden tax card or tax return tray.
When copying tax returns every month, copying tax is to upload the information, so don't worry that the IRS doesn't know your invoice information.
Question 4: What does it mean when the special VAT invoice is certified? Let me help you answer, sister. Haha ~ If you have news to authenticate, just scan the invoice again, which is equivalent to authenticating again! You can ask me questions about certification, haha!
Question 5: What does tax invoice certification mean? That is, go to the tax bureau for certification at the end of the month to see if your invoice is true or false, and then the certification passes, and the tax bureau will have your input invoice record. Then, according to the output record of your report, you can calculate the value-added tax you should pay.
Question 6: What do VAT invoice authentication and deduction mean respectively? Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods. VAT deduction: tax payable = output tax-input tax.
In order to solve the problem that individual industrial and commercial households can't normally use the VAT anti-counterfeiting tax control system after identifying ordinary taxpayers, State Taxation Administration of The People's Republic of China has revised and upgraded the VAT anti-counterfeiting tax control billing software. The password of special invoice issued by the modified system is increased from 84 bits to 108 bits, that is, each line is upgraded from 2 1 bit characters to 27 characters. At present, online certification system has not been upgraded synchronously, so it cannot be authenticated for the time being.
After receiving the special VAT invoice, the general VAT taxpayer can authenticate within 180 days from the date of invoicing, and can deduct the input tax. If the current period is sufficient for deduction, it can be retained. There is no time limit for reservation. As long as the enterprise continues to operate, it can be deducted in the future. If the enterprise is liquidated or cancelled, the balance not deducted shall be transferred out as input tax.
Question 7: What does the special VAT invoice deduction mean? The deduction of special VAT invoices refers to the deduction of input tax and output tax.
The general tax payment is 17%.
Small-scale taxpayers are 3%
Suppose you invoice 1W for the goods sold this month. For ordinary taxpayers, the output tax is 17%, that is, 1.700 yuan.
Then you bought materials this month and got an invoice of 8,000 yuan. 17% of the input tax is 1360 yuan.
Then pay the tax of 1700- 1360=340.
Question 8: What is the special VAT invoice certification? What are the authentication methods? 1. According to Article 25 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Revision (Guo Shui Fa [2006]156): "Special invoices used to offset input value-added tax shall be certified by the tax authorities (unless otherwise stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)). The certified special invoice shall serve as the accounting voucher of the buyer and shall not be returned to the seller.
The authentication mentioned in these Provisions refers to the identification and confirmation of the data listed in the special invoice by the tax authorities through the anti-counterfeiting tax control system.
The term "certification conformity" as mentioned in these Provisions means that the taxpayer's identification number is correct, and the ciphertext listed in the special invoice is consistent with the plaintext after interpretation. "
2. According to the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Printing and Distributing (Guo Shui Fa [2005] No.61): XI. Authentication refers to the process that the tax authorities deduct the special invoices issued by the taxpayer's anti-counterfeiting tax control system, use the scanner to automatically collect their ciphertext and plaintext images, use the recognition technology to convert the images into electronic data, and then decrypt the ciphertext of the invoices and check them with the plaintext of the invoices one by one to judge their authenticity.
Authentication can be divided into remote authentication and door-to-door authentication. In remote authentication, taxpayers scan and identify the face information of special invoices, generate electronic data, and transmit them to tax authorities through the network. The tax authority completes decryption and authentication, and returns the authentication result information to the taxpayer. On-site certification refers to the way that taxpayers carry special invoice deduction (or electronic information) and other materials to the tax authorities to declare the collection window for certification.
If the special invoice deduction coupon submitted by the taxpayer is defaced, folded, rubbed, etc., which makes it impossible to authenticate, the taxpayer may be allowed to authenticate (receive) with other corresponding coupons. "
Question 9: What does the authentication content of special VAT invoice mean? The first authentication is all the input invoices you have obtained.
The export invoice is issued by the financial personnel of your company.
After the output invoice is issued, the corresponding invoice data should be written into the golden tax card or tax return tray.
When copying tax returns every month, copying tax is to upload the information, so don't worry that the IRS doesn't know your invoice information.
Question 10: What are certified invoices, processes and precautions? Definition of invoice certification: refers to the special VAT invoice obtained by your company or enterprise for production, purchase of materials or sales. When the tax refund needs to be deducted, the tax bureau certification is required. Certification is valid for 3 months. Holidays, etc ... According to the form of tax bureau certification, it is divided into the following three types:
Scanning online certification: As shown in the figure below, the details can also be divided into scanning authentication (although scanning authentication is simple, it requires that the scanner is clear and there are no errors in the intermediate steps, such as scanning is not displayed or the displayed information is incomplete, and the tax bureau system does not recognize it for more than two times. You must bring your ticket and invoice list to the door for authentication. The specific steps are: turn on the scanner-put the reverse side of the special VAT invoice voucher that needs to be certified in the current month into the scanner-generate the format required by the tax bureau-package and upload all scanned documents-wait for the certification result of the tax bureau-download the certification notice and save it to the computer.
Electronic tax filing system. Dat file online certification: When inserting the golden tax card, open the billing system and the electronic tax filing system, manually enter the password authentication area of the invoice to be authenticated in the current month, generate a DAT file in the electronic tax filing system, and upload it to the tax bureau for verification.
But remember, no matter what kind of online certification is successful, remember to download the certification success list. Make accounts with the company for future reference. ...
On-site authentication (you bring the second deduction invoice that needs authentication in the current month, and generate a printed invoice list with the billing system to go to the IRS where your company is located for on-site authentication)
The above is my usual practical work experience, and I hope I can help you. ...