Legal analysis: 1. The general taxpayer of value-added tax shall declare and deduct the value-added tax amount listed on the face with the special payment book for value-added tax import (that is, the customs tax payment certificate) obtained by the customs. It shall also report the deduction to the competent tax authorities before the end of the first tax declaration period after the date of issuance 180 days, and the input tax shall not be deducted after the deadline;

2. Customs tax payment vouchers do not need to be authenticated, and should be collected through general tax collection software (which is provided to taxpayers free of charge by the competent tax authorities). Note: the customs code is the first four digits in the upper right corner of the special payment form for customs import value-added tax. After the collection is completed, print out the "Customs Duty Payment Certificate Deduction List" from the software, and export the electronic data to floppy disk. Taxpayers should submit the floppy disk (or other storage media) containing the electronic data of the customs tax payment certificate deduction list in addition to the paper data of the customs tax payment certificate deduction list, and submit it to the tax authorities together with the tax return form. If the list and electronic data are not submitted, the input tax shall not be deducted.

Legal basis: The consignee of imported goods, the consignor of exported goods, and the owner of inbound and outbound articles (also known as taxpayers) are obligated to pay taxes according to the Customs Law of People's Republic of China (PRC), and should pay the taxes payable for their import and export goods to the bank with the special payment book issued by the customs.