This month's VAT invoice has been certified, but not recorded. The output tax should be deducted next month.
Will the VAT invoice be false after being certified by the tax bureau 1? Invoice authentication passed at that time, but the tax authorities need to compare each invoice. If there is a problem with the comparison result, the tax authorities will investigate it;
2. If your company has obtained a false invoice in good faith, and the taxpayer has obtained a false special invoice for value-added tax in good faith, and can obtain a legal and effective special invoice again, it is allowed to deduct the input tax; If a legal and valid special invoice cannot be obtained again, the input tax shall not be deducted or recovered.
Article 37 of the Measures for the Administration of Invoices in People's Republic of China (PRC) (promulgated by Order No.587 of the State Council on February 20, 20 10) stipulates: "In case of falsely issuing invoices in violation of the provisions of the second paragraph of Article 22 of these Measures, the illegal income shall be confiscated by the tax authorities; If the amount of false issuance is less than 1 10,000 yuan, a fine of less than 50,000 yuan may be imposed; If the amount of false issuance exceeds 6,543,800 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law. Those who issue invoices illegally shall be punished in accordance with the provisions of the preceding paragraph. "
Paragraph 2 of Article 22 stipulates: "No unit or individual may commit the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation. "
For your reference.
If the value-added tax invoice exceeds 180 days, it can be recovered if the value-added tax invoice exceeds 180 days.
1. VAT invoices that have not been certified for more than 180 days shall not be deducted.
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Abolishing the stipulation that overdue VAT tax deduction vouchers will not be deducted.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.49 (20 1 1)
With the approval of the State Council, Article 3 of the Notice of the General Office of the State Council on Forwarding State Taxation Administration of The People's Republic of China's Opinions on Comprehensively Popularizing and Applying the VAT Anti-counterfeiting Tax Control System (Guo Ban Fa [2000] 12) stipulates that "those who fail to declare the certification within the time limit shall not be used as tax deduction certificates, and those who have been taxed shall be fully recovered by the tax authorities and punished according to the relevant provisions of the People's Republic of China (PRC) Tax Collection and Management Law". How to deal with the overdue certificate or unaudited comparison of VAT deduction vouchers issued after 2007 1 will be notified separately.
This announcement will be implemented from 20 1110/0/0/0/day.
It is hereby announced.
State Administration of Taxation (SAT)
20 1 1 September14th.
Second, it can be handled specially.
Announcement of State Taxation Administration of The People's Republic of China on the Deduction of Expired VAT Tax Deduction Certificates
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.50 (20 1 1)
In order to protect the legitimate rights and interests of taxpayers, with the approval of the State Council, the problem that the VAT deduction voucher issued after June 65438+ 10/2007 has not been certified or audited within the prescribed time limit (hereinafter referred to as overdue) is announced as follows:
1. If the general VAT taxpayer has a real transaction, but the VAT deduction certificate is overdue due to objective reasons, it will be reviewed by the competent tax authorities and reported step by step. After verification and comparison by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, taxpayers are allowed to continue to deduct their input tax.
If the general taxpayer's VAT withholding certificate is overdue for other reasons than those stipulated in Article 2 of this announcement, it shall still be implemented in accordance with the relevant provisions on the deduction period of VAT withholding certificate.
The VAT deduction vouchers mentioned in this announcement include special VAT invoices, special payment books for customs import VAT and unified invoices for road and inland waterway cargo transportation.
Second, objective reasons include the following types:
(1) The VAT deduction certificate is overdue due to force majeure factors such as natural disasters and social emergencies;
(2) The VAT deduction voucher is stolen or robbed, or it is overdue due to loss or mailing errors;
(3) The relevant judicial administrative organ impounds the VAT tax deduction certificate in business or inspection, and the taxpayer fails to fulfill the reporting obligation normally, or the information system and network of the tax authorities fail to process the taxpayer's online certification data in time, resulting in the overdue VAT tax deduction certificate;
(4) Due to economic disputes, the buyer and the seller failed to deliver the VAT tax deduction certificate in time, or the taxpayer changed the tax payment place, cancelled the old household and re-registered the tax for too long, resulting in the overdue VAT tax deduction certificate;
(5) The VAT deduction certificate is overdue due to casualties, sudden serious illness or unauthorized resignation;
(six) other circumstances stipulated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
Three, the general taxpayer of value-added tax due to objective reasons, the value-added tax deduction certificate is overdue, can be in accordance with the provisions of the annex to this announcement "VAT deduction certificate overdue management measures", for overdue deduction procedures.
Four. This announcement shall be implemented as of 20 1 1, 10, 1.
It is hereby announced.
attachment
Measures for the Administration of Deduction of Expired VAT Deduction Vouchers
First, the general taxpayer of value-added tax has a real transaction, but the tax deduction certificate of value-added tax is overdue for objective reasons, and can apply to the competent tax authorities for overdue deduction.
Two, taxpayers apply for overdue deduction, shall submit the following information:
(1) VAT deduction voucher deduction application form;
(2) Description of overdue VAT deduction voucher. Taxpayers should explain in detail the reasons for failing to apply for certification or audit comparison on schedule, and affix the official seal of the enterprise. Among them, if the objective reasons do not involve a third party, the taxpayer should explain the specific circumstances as follows: in case of force majeure such as natural disasters and social emergencies, the taxpayer should explain in detail the time when the natural disasters or social emergencies occurred, the affected areas and the actual impact on the taxpayer's production and operation. ; If the taxpayer changes the tax payment place, cancels the old household and re-applies for tax registration for a long time, resulting in the overdue VAT deduction certificate, the taxpayer shall indicate the time of moving in, the time of canceling the old household and registering the new household, the place of moving out and moving in, etc. If an enterprise taxpayer leaves his post without going through the handover formalities, the taxpayer shall explain in detail what happened, the taxpayer's name, the time of leaving his post, etc. , and provide the decision to terminate the labor relationship contract and the relevant internal handling of the enterprise.
(three) if the objective reasons involve a third party, it shall provide a third party certificate or explanation. Specifically: if an enterprise taxpayer suffers from casualties or sudden serious diseases, it shall provide the certificate of the public security organ, the traffic management department or the hospital; If the relevant judicial administrative organ detains the VAT deduction certificate during the business or inspection, which causes the taxpayer to fail to perform the reporting obligation normally, it shall provide the certificate of the relevant judicial administrative organ; If the VAT deduction certificate is stolen or robbed, the public security organ shall provide proof; If the buyer and seller fail to deliver the VAT deduction certificate in time due to economic disputes, provide the information issued by the seller; If the value-added tax deduction certificate is overdue due to mail loss or delivery error, an explanation issued by the postal unit shall be provided.
(4) Electronic information of overdue VAT deduction voucher;
(5) Copy of overdue VAT deduction voucher (the copy must be neat and clear, marked "consistent with the original" in the remarks column of the voucher and stamped with the official seal of the enterprise, and the copy of special VAT invoice must be cut into the same size as the original ticket).
Three, due to the tax authorities' own reasons, the taxpayer's VAT deduction certificate is overdue, and the competent tax authorities shall explain the relevant situation in the submitted certificate. Specifically, if the information system or network of the tax authorities fails to process the taxpayer's online certification data in time, the competent tax authorities shall explain in detail the occurrence, duration, reasons and performance of the information system or network failure.
Four, the competent tax authorities should carefully review the information submitted by taxpayers, focusing on whether the information submitted by taxpayers is complete, whether the transaction really happened, whether the reasons for the overdue of VAT deduction vouchers belong to objective reasons, whether the third party proves or explains the time is logical, whether the information is consistent, and whether the copy of VAT deduction vouchers is consistent with the original.
After verification, the competent tax authorities formally report to the tax authorities at higher levels, and report to State Taxation Administration of The People's Republic of China after reviewing the explanations of overdue VAT deduction vouchers, third-party certificates or explanations, electronic information of overdue VAT deduction vouchers and copies of overdue VAT deduction vouchers step by step.
Five, State Taxation Administration of The People's Republic of China will review the information reported by all localities, and verify and compare the overdue VAT deduction voucher information. If the information meets the requirements and the audit results are consistent, notify the provincial tax authorities to allow taxpayers to continue to deduct the tax amount indicated or calculated on the overdue VAT deduction certificate.
Six, the competent tax authorities can regularly or irregularly to the taxpayer who has deducted the overdue VAT deduction voucher input tax audit, found that taxpayers provide false information and fraud, should be ordered to transfer the deducted input tax, and be punished according to the relevant provisions of the "People's Republic of China (PRC) tax collection and management law".
Can the certified VAT invoice be revoked? I haven't heard that it can be revoked. If the certified invoice cannot be deducted, or you don't want to deduct it, you don't have to deduct it.
In other words, the input tax deducted in the current month is less than the input tax certified in the current month, but there will be problems in reimbursement, and you can pass it if you explain it clearly.
We've had this problem before, and that's what we did.
VAT invoice has not been certified for 90 days (1). According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Auditing Export Tax Refund with Electronic Information of Special VAT Invoice (Guoshuihan [2003] No.995), the special VAT invoice (deduction) issued by the anti-counterfeiting tax control system for export tax refund obtained by export enterprises from August 1 day, 2003 (subject to the invoice date) must be issued from the special invoice. As long as the certified special VAT invoice (deduction coupon) is not included in the input tax of domestic products for deduction, it will not affect the export tax rebate. On the other hand, you can't apply for export tax rebate.
2. According to the Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Deduction of Input Tax on Goods Exported by Foreign Trade Enterprises as Domestic Sales, Guoshuihan [2008] No.265:
1. After purchasing goods, foreign trade enterprises should go through the certification procedures for the special VAT invoices obtained from the tax authorities, whether for domestic sales or export. Special VAT invoices that fail to go through the certification procedures within the specified certification period shall not be deducted or refunded.
2. If a foreign trade enterprise fails to declare the tax refund (exemption) within the prescribed time limit, or if it has declared the tax refund (exemption) but fails to complete the relevant documents to the tax authorities within the prescribed time limit, and fails to declare and issue the certificate of export agent goods within the prescribed time limit, the foreign trade enterprise shall, within 30 days from the next day after the deadline, according to the corresponding special invoices for input value-added tax for taxable goods that have not been refunded or deducted, Fill in the detailed list of input invoices (including the code, number, date of issuance, amount and tax amount of special invoices for input value-added tax), and apply to the tax authorities in charge of tax refund for issuing the Certificate of Deduction of Input Tax on Taxable Goods Exported by Foreign Trade Enterprises in China (hereinafter referred to as the Certificate, the specific format is attached).
3. A foreign trade enterprise shall not apply to the tax authorities for issuing a Certificate of Tax Refund or Deducted Input Invoice. If a foreign trade enterprise applies to the tax authorities for issuing a Certificate of Tax Refund or Deduction of Input Invoice, the tax authorities will punish it in accordance with the relevant provisions of the current value-added tax after verification. If the circumstances are serious, it will be handed over to the public security department for further investigation.
Four, the tax authorities in charge of tax refund after receiving the application for tax refund of foreign trade enterprises, should be based on the taxable goods exported by foreign trade enterprises as domestic sales, to review the list of import invoices filled in by foreign trade enterprises, and issue a "certificate". This certificate is made in triplicate. The first copy is kept by the tax authority in charge of tax refund, the second copy is transmitted by the tax authority in charge of tax refund, and the third copy is transmitted by the tax authority in charge of tax refund to the foreign trade enterprise.
5. After obtaining the certificate, a foreign trade enterprise shall fill in the "tax amount" column in Schedule 2 of the VAT tax return form, and apply to the competent tax authorities for deducting the corresponding input tax amount when filing tax returns in the next tax period after obtaining the certificate. Over the reporting time limit, no points will be deducted.
Six, the competent tax authorities after receiving the tax return of foreign trade enterprises, the tax return of foreign trade enterprises and the tax authorities in charge of tax refund to obtain the "certificate" for manual comparison, if the data is less than or equal to the tax amount listed in the "certificate", the tax return is deducted; Otherwise, no points will be deducted.
VAT invoice has been certified and not deducted. How to handle accounts has been done in online certification. It doesn't matter even if it takes more than 90 days to settle accounts. Please deal with the accounts quickly.
Borrow: raw materials
Taxes payable-VAT-input tax
Loan: bank deposits and other related subjects.
Can certified VAT invoices be invoiced in negative numbers? Yes, the buyer fills in the red-ink invoice application form and uploads it for approval. The seller downloads the red-ink invoice application form and issues the red-ink invoice.
Is the purchased VAT invoice certified? Whether to cancel the manual inspection of VAT invoices (including special VAT invoices, special VAT invoices for goods transportation, ordinary VAT invoices and uniform invoices for motor vehicle sales, the same below). The tax authorities use the tax data of the invoice tax control system of the general taxpayer of value-added tax (hereinafter referred to as the general taxpayer) to realize the old check of the value-added tax invoice through information means.
According to Guo Shui Fa [2002] 10, the general taxpayer lost the special VAT invoice issued by the anti-counterfeiting tax control system. If the invoice has passed the authentication of anti-counterfeiting and tax control authentication system before it is lost, the buyer can use the stub of the lost invoice issued by the seller and the Copy of Tax Declaration Form issued by the local competent tax authorities of the seller (the style is attached), and after the approval of the competent tax authorities of the buyer, it can be used as a legal certificate for VAT input tax deduction to offset the input tax.
If the general taxpayer loses the special VAT invoice issued by the anti-counterfeiting tax control system and fails to pass the authentication of the anti-counterfeiting tax control authentication system before the invoice is lost, the purchasing unit shall send the lost invoice stub issued by the selling unit to the competent tax authorities for authentication. After the certification is passed, the input tax can be deducted by the copy of the invoice and the copy of the tax declaration form of the special VAT invoice issued by the local competent tax authority of the sales unit, which is examined and approved by the competent tax authority of the purchasing unit.
When the general taxpayer loses the special VAT invoice issued by the anti-counterfeiting tax control system, it must report to the local competent tax authorities in time. The tax authorities should check whether the invoice for loss reporting has been deducted, and deal with it in accordance with relevant laws and regulations if it is fraudulent to taxpayers. If the invoice is not included in the anti-counterfeiting tax control, the loss shall be borne by the enterprise itself.
Handling: Taxpayers must keep and use special invoices in strict accordance with & gt competent tax authorities. They must be fined less than 10,000 yuan in strict accordance with & gt regulations, and stop purchasing special invoices for taxpayers who have lost special invoices within a certain period of time (not more than half a year) depending on specific circumstances. Taxpayers who discover the problem of illegally issuing or falsely issuing lost special invoices shall bear joint liability for tax evasion and tax fraud.
After the taxpayer loses the special invoice, it must report the loss to the local competent tax authorities and public security organs according to the prescribed procedures. The local tax authorities will punish the taxpayer who lost the special invoice in accordance with the regulations, and collect the "loss reporting fee" on his behalf, and send (send) the "loss reporting statement" to the China tax newspaper office, including the taxpayer's name, invoice number, handwriting number and whether it is stamped. Passing (sending) the lost statement of China tax newspaper must be examined, sealed and endorsed by the county (city) tax authorities.