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Types of VAT invoices
After China's comprehensive implementation of the reform of the camp, the commonly used VAT invoices of taxpayers include:
Special VAT invoice, general VAT invoice, electronic general VAT invoice, unified invoice for motor vehicle sales, special VAT invoice for cargo transportation (only available on June 30th, 20 16), etc.
Among them, the concept of special VAT invoice is relative to ordinary VAT invoice, which are the most common VAT invoices in enterprise operation.
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VAT invoice issuing
From the point of invoice issuing, general VAT taxpayers can issue special VAT invoices, general VAT invoices and electronic general VAT invoices by themselves.
Small-scale VAT taxpayers can only issue ordinary VAT invoices and electronic ordinary VAT invoices by themselves. If the other party needs special VAT invoices, they need to apply to the tax authorities for issuing them.
Other taxpayers, such as natural persons, can only issue special VAT invoices and ordinary VAT invoices on behalf of others.
As far as the drawee is concerned, the special VAT invoice can only be issued to VAT taxpayers except natural persons, while the ordinary VAT invoice can be issued to all drawees.
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Special VAT invoice authentication
Special VAT invoice certification refers to the identification and confirmation of data contained in VAT invoices through the VAT invoice tax control system. Under normal circumstances, after obtaining the special VAT invoice, the general VAT taxpayer who adopts the general taxation method needs to be certified within 180 days, and the VAT input tax will be deducted according to the relevant regulations of VAT in the next month after the certification is passed.
The general taxpayer of value-added tax shall not deduct the input when obtaining the ordinary invoice of value-added tax.
Small-scale VAT taxpayers do not have the concept of input deduction, so they do not need to obtain special VAT invoices and carry out certification.
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Policy basis
1, Notice of State Taxation Administration of The People's Republic of China on Revision (Guo Shui Fa [2006]156)
2. Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing (Guo Shui Fa [2004]153)
3. Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Implementation of the Upgrade Edition of the VAT Invoice System (State Taxation Administration of The People's Republic of China Announcement No.73 of 20 14)
4. Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Full Implementation of the Upgrade Edition of the VAT Invoice System (State Taxation Administration of The People's Republic of China Announcement No.20 15/9)
5. Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Cancellation of VAT Invoice Certification for Class A Taxpayers with Tax Credit (State Taxation Administration of The People's Republic of China Announcement No.7 of 20 16)
6. Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning Tax Collection Management in the Pilot Project of Changing Business Tax to VAT (State Taxation Administration of The People's Republic of China Announcement No.2016 No.23).
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Basic process of VAT special invoice authentication
(1) Remote authentication
Remote authentication is an authentication method in which taxpayers scan and identify the coupon information of special invoices themselves, generate electronic data, and transmit them to the tax authorities through the network, and the tax authorities complete decryption and authentication, and return the authentication result information to the taxpayers.
(2) Home authentication
Door-to-door authentication refers to the way that taxpayers carry the data such as the deduction of special VAT invoices to the tax authorities to declare the collection window or the self-service tax machine (ARM machine) for authentication.
(3) Check the certification.
Tick authentication is the latest authentication method, which means that qualified taxpayers can query the VAT invoice information issued by the upgraded VAT invoicing system through a specific website, and then complete the invoice authentication by checking and confirming.
1. Scope of implementation
At present, the policy of canceling the VAT invoice certification can be applied, and the taxpayers who use the method of checking to confirm the VAT invoice certification include:
(1)20 15 General VAT taxpayer with a taxpayer credit rating of A or B;
(2) 20 1 May 61General VAT taxpayers newly included in the pilot of camp reform (applicable during May-July 6, 20/KLOC-0).
2. Method of operation
The above-mentioned taxpayers can obtain the VAT invoices (including special VAT invoices, special VAT invoices for cargo transportation and unified invoices for motor vehicle sales) issued by the sellers using the upgraded version of the VAT invoice system, and can log in to the VAT invoice inquiry platforms around the country through the VAT invoice tax-controlled invoicing software to inquire and select the VAT invoice information for declaring deduction or export tax refund.
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Comparison of differences in authentication methods
The three ways of VAT invoice authentication have their own characteristics:
Door-to-door authentication is the most "historical" authentication method, and the authentication results can be confirmed in real time. However, taxpayers need to travel to and from the tax hall, which leads to higher tax costs. At the same time, with the economic development, taxpayers need to authenticate more and more invoices, and the waiting time in the tax service hall is also increasing.
Remote authentication is an authentication method in which taxpayers scan and upload the face information of special invoices by themselves, and the tax authorities feed back the authentication result information remotely. However, this authentication method requires taxpayers to purchase scanners and other equipment by themselves, which adds a certain burden to small and micro enterprises.
Tick authentication is an operation mode that taxpayers log in to a specific website to query and tick one by one (multiple invoices can be checked at the same time), and select the way to declare the list information of VAT input invoices for deduction in the next month's collection period to realize the function of "canceling authentication", which is simple and convenient for taxpayers and does not need to increase additional costs.
At the same time, it should be noted that the certification period of door-to-door certification and remote certification is divided into natural months. For example, taxpayer A gets a VAT invoice in April, and if he wants to deduct it, he must complete the certification from April/KLOC-0 to 30 by adopting the above certification methods. The current certification period for checking certification is from the end of the collection period in April to two days before the taxpayer actually declares in May, and at the latest two days before the end of the declaration period. It is particularly important to note that during the period from the actual declaration to the end of the declaration period, taxpayers cannot check and confirm.
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Hot question and answer
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Q: Do all special VAT invoices obtained by general taxpayer enterprises have to be certified?
A: No. According to the regulations, the special red-ink VAT invoice does not need authentication. Taxpayers who purchase VAT tax control equipment for the first time can fully offset the tax payable according to the policy, so there is no need for certification.
At the same time, the input obtained by ordinary taxpayers for tax exemption matters, simple collection matters, collective welfare, personal consumption and other matters, even if the special VAT invoice is obtained, shall not be deducted. For details about the non-deductible input tax, please refer to Article 27 of Annex I of Caishui [2016] No.36. Therefore, the special VAT invoice that cannot be deducted from the input tax shall be transferred out after being certified. In addition, it should be specially reminded that due to the long service life of real estate, taxpayers may not deduct the input for non-taxable items in the initial stage of purchase, but may switch to taxable items in the future. According to the latest tax law, real estate can be deducted from the corresponding input tax when it is converted into taxable items. The basis for calculating the deduction is that the corresponding special VAT invoice has been certified when purchasing the real estate, and then the input tax is transferred out.
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Q: What should I do if I check Authentication or Remote Authentication is unsuccessful?
A: If a taxpayer obtains a VAT invoice and fails to find the corresponding invoice information through the VAT invoice inquiry platform, it can still conduct remote scanning authentication. If the taxpayer does not have remote authentication equipment, or remote authentication is still unsuccessful, the taxpayer can still carry out on-site authentication. Checking authentication and remote authentication is to reduce the tax burden of taxpayers and encourage enterprises to pay taxes in good faith according to law.
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Q: What changes have been made in the enterprise's declaration of deduction after checking the certification?
Answer: For taxpayers who use the check authentication method, the original tax deduction is unchanged, and the one-window comparison is unchanged: the method for taxpayers to fill in the VAT tax return remains unchanged, that is, the VAT invoice data for the current period is still filled in the corresponding column of "Attached Information of VAT Tax Return (II)", in which: this period's certification is consistent and this period's tax deduction is declared.
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Q: What's the matter that qualified taxpayers can't log on to the platform?
Answer: Recently, the tax department is carrying out two-code conversion and upgrade. If the enterprise has just upgraded from 15 to 18, when logging in to 18, the system will prompt the taxpayer that the file information does not exist. At this time, it is necessary to ask the tax department to open the login authority of 18, and the file information of its 18 tax identification number. And the related information of the new and old tax numbers already exists, taxpayers can query and check the receipt information of their tax identification numbers with 15 digits and 18 digits that meet the requirements when logging in the authentication cancellation platform.