1. When a general VAT taxpayer obtains all the special customs import VAT payment forms (hereinafter referred to as customs duty paid vouchers) that need to be deducted from the input VAT, it shall fill in the Customs Duty Paid Voucher Deduction List (Table 1) one by one according to the relevant customs duty paid vouchers, and submit it together with the tax return form when handling the VAT tax return. When filing in February, taxpayers only submit the paper materials of the List of Deductions of Customs Duty Payment Certificates (if the list cannot be submitted during the February filing period, a supplementary report can be made after the reporting period of the current month). Since March, taxpayers should submit the paper materials of the Customs Tax Payment Certificate Deduction List and floppy disks (or other storage media) containing the electronic data of the Customs Tax Payment Certificate Deduction List. If it is not submitted separately, the input tax shall not be deducted. Taxpayers who fail to fill in the customs tax payment voucher deduction list or have incomplete contents shall not deduct the input tax. Two, the "customs tax payment voucher deduction list" information collection software developed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the competent tax authorities to provide taxpayers with free use. State taxation bureaus and taxpayers at all levels can download relevant information collection software from the website of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China () after February 25th. 3. The customs duty payment certificate issued after February 1 2004 obtained by the general VAT taxpayer shall be reported to the competent tax authorities for deduction before the end of the first tax declaration period after 90 days from the date of issuance, and the input tax shall not be deducted after the expiration; The customs duty payment certificate issued before June 5438+1October 3 1 2004 obtained by the general VAT taxpayer must be reported to the competent tax authorities for deduction before the reporting period in May 2004, and it will not be deducted after the deadline. 4. When accepting the VAT tax return, the competent tax authorities shall conduct the following audit work: (1) Check whether there is any data in the "Customs Duty Payment Certificate" in the Appendix to the VAT tax return (column 2), and if there is any data, check whether the "Customs Duty Payment Certificate Deduction List" has been submitted; (two) whether the contents of the tax payment certificate deduction list are complete; (3) Whether the data in the "tax amount" column in the deduction list of customs duty payment certificate is equal to the data in the "tax amount" column of the "customs duty payment certificate" (column 5) in Annex II of the VAT tax return. When the tax authorities examine and verify, they find that taxpayers have not submitted the deduction list of customs tax payment certificates or the examination results are wrong, and they shall be required to make up the report or revise the relevant data and re-declare. Five, the general taxpayer of value-added tax can not submit the "list of customs tax payment certificate deduction" to the competent tax authorities without obtaining the customs tax payment certificate in the current period.