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 usually pays taxes at the beginning of each month (1 ~ 10). 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 statements according to the printed list, and at the same time have the financial statements of the reporting month.

Although some special invoices that have been issued have not been certified by the buyer, the buyer can also issue a notice, and the seller can reissue the invoices accordingly. The Supplementary Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2007]18) stipulates the following two situations:

(1) Due to the deduction of special invoices, the invoices cannot be authenticated.

(2) If the goods purchased by the buyer do not fall within the scope of VAT deduction, and the special invoices obtained are not authenticated, the buyer shall fill in the application form, fill in the specific reasons and the information of the corresponding special invoices in blue on the application form, and the competent tax authorities shall issue a notice after examination.

Baidu encyclopedia-special invoice for value-added tax