First, log in to the tax system or tax service platform.
Enterprises or individuals need to log in to the corresponding tax system or tax service platform and enter the correct user name and password to ensure the security and accuracy of the account.
Second, select the query function.
After logging in successfully, you can find relevant query functions in the system. For deductible input invoice details, there is usually a special query module or function entrance.
Third, enter the query conditions.
According to the system prompt, enter the corresponding query conditions, such as invoice code, invoice number, invoice date, etc. These conditions can help users locate the required invoice details more accurately.
Fourth, the query results show that
After entering the query criteria, the system will filter and query according to the entered criteria and display the query results to the user. Query results usually include basic information of invoices, deduction amount, deduction time and other detailed information.
Verb (abbreviation for verb) checks the query results.
After obtaining the query results, users need to carefully check the details of each deductible input invoice to ensure its accuracy and completeness.
To sum up:
To query the details of deductible input invoices, you need to log in to the tax system or tax service platform, select the query function and enter the query conditions. After the query results are displayed, users need to check the results to ensure accuracy.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 34 provides that:
The tax authorities have the right to conduct the following tax inspections:
(a) check the taxpayer's account books, accounting vouchers, statements and related materials, and check the withholding agent's account books, accounting vouchers and related materials;
(2) to inspect the taxpayer's taxable commodities, goods or other property at the taxpayer's production and business premises and goods storage sites, and to inspect the withholding agent's business related to withholding and collecting taxes;
(3) ordering taxpayers and withholding agents to provide documents, certification materials and relevant materials related to tax payment or tax withholding and collection;
(4) Asking taxpayers and withholding agents questions and information related to paying taxes or withholding or collecting taxes;
(5) going to stations, docks, airports, postal enterprises and their branches to check the relevant documents, vouchers and relevant materials of taxpayers consigning or mailing taxable commodities, goods or other property;
(6) With the approval of the director of the tax bureau (sub-bureau) at or above the county level, the deposit account of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions shall be inquired on the basis of the Certificate of Permission to Inquire about Deposit Accounts in a unified format throughout the country. When investigating cases of tax violations, the tax authorities may inquire about the savings deposits of the suspects with the approval of the director of the tax bureau (sub-bureau) at or above the city with districts or autonomous prefectures. The information obtained by the tax authorities shall not be used for purposes other than taxation.
People's Republic of China (PRC) value-added tax law
Article 25 provides that:
For taxable sales, the taxpayer shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.
Under any of the following circumstances, a special VAT invoice shall not be issued:
(a) the buyer of taxable sales behavior is an individual consumer;
(2) The tax exemption clause applies to taxable sales.