Generally, before the tax declaration (the deadline for declaration is 15), if the notice of audit results has not been downloaded, the downloaded results can still be deducted during the declaration period of last month compared with the data uploaded last month.

If the notice of audit result has been downloaded, the comparison result of last month cannot be changed, and it can only be deducted when reporting this month. If you compare the data uploaded last month after tax return, you can only declare this month's deduction.

The tax authorities check and compare the data of the customs payment book that taxpayers apply for through the audit system, and compare it with the data of import value-added tax storage every day, and each month is an audit period.

If the customs payment book is issued in the month of applying for audit, the audit period is the month, the next month and the third month of applying for audit. If the customs payment book is issued in the following month to apply for audit, the audit period is the current month and the following month. If an audit is applied after the month following the issuance of the customs payment form, the audit period shall be the month in which the audit is applied.

Extended data:

1. When a general taxpayer of value-added tax obtains a customs payment letter that falls within the scope of value-added tax deduction for imported goods, it shall submit the List of Deductions of Customs Duty Payment Certificates (including paper materials and electronic data) to the competent tax authorities before July 1, July/July/July/July/July/July/July/July/July/year.

Failing to apply for audit comparison within the time limit, the input tax will not be deducted.

Two, the monthly reporting period, the tax authorities to provide taxpayers with last month's "customs import VAT special payment book audit results notice" (hereinafter referred to as the "notice of audit results").

For the customs payment documents with consistent audit results, the taxpayer shall declare the deduction within the reporting period of the month when the tax authorities provide the audit results, and no deduction will be made after the deadline.

If the audit results are inconsistent, missing or repeated, the taxpayer shall check them one by one according to the original customs payment book, and distinguish the situations according to the following requirements:

(1) If the taxpayer's information collection is wrong, it can apply for data modification in the month when the competent tax authorities provide the audit results, and conduct the audit comparison again. The tax authorities will provide the taxpayer with the results of the audit comparison within the reporting period of the next month. If the taxpayer fails to apply for data modification within the time limit, the input tax will not be deducted.

1. If the time for taxpayers to re-collect data is still within the submission period (90 days from the date of issuance of the customs payment book), they can re-collect data through the enterprise electronic tax declaration management system (hereinafter referred to as electronic declaration software) and submit it to the competent tax authorities for re-examination and comparison.

2. If the time for taxpayers to re-collect data has exceeded the time limit for submission, they can fill in the Application Form for Special Payment of Value-added Tax for Abnormal Customs Imports to the competent tax authorities in the month when the competent tax authorities provide the audit results, and apply for data modification and re-examination and comparison.

(2) If the taxpayer still requests to declare the deduction except for the collection error, the competent tax authorities shall organize the audit and inspection. After verification, if the face information of the customs payment form is consistent with the taxpayer's real business of importing goods, the taxpayer shall declare the deduction within the reporting period of the next month after receiving the written notice from the tax authorities, and it will not be deducted after the deadline.

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