Special invoices for value-added tax can be accounted for by cross-year certification.

it is possible to scan and authenticate the special VAT invoice across the year. The certification period is 18 days. Not subject to cross-year restrictions. If it is not certified within the specified time, the input tax cannot be deducted, but it can still be accounted for.

it is reasonable that the purchased materials have not been accepted and put into storage, but the other party's special VAT invoice has been issued, and the time for the buyer to obtain the invoice is delayed, and it will only be recorded after obtaining the special VAT invoice.

General VAT taxpayers who obtain special VAT invoices, unified invoices for road and inland waterway cargo transportation and unified invoices for motor vehicle sales issued after January 1, 21 shall go through the certification with the tax authorities within 18 days from the date of issuance, and report the deduction of input tax to the competent tax authorities within the reporting period of the month after the certification.

extended data

in practice, it is difficult to accurately calculate the added value or added value of commodities in the process of production and circulation. Therefore, China also adopts the method of tax deduction, which is widely used in the world. That is, according to the sales of goods or services, the sales tax is calculated at the prescribed tax rate, and then the value-added tax paid when obtaining the goods or services, that is, the input tax, is deducted, and the difference is the tax payable for the value-added part. This calculation method embodies the principle of taxation according to value-added factors.

the collection of value-added tax usually includes all links in the process of production, circulation or consumption. It is a neutral tax based on the value-added amount or price difference. Theoretically, it includes all agricultural industries (planting, forestry and animal husbandry), mining, manufacturing, construction, transportation and commercial services, etc., or all links of raw material procurement, manufacturing, wholesale, retail and consumption.