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Types of VAT invoices
After the full implementation of VAT reform in China, VAT invoices commonly used by 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 on June 30, 2006), etc.
Among them, the concept of special VAT invoice is relative to ordinary VAT invoice, which is the most common VAT invoice 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 a special VAT invoice, it needs to apply to the tax authorities for issuance.
Other taxpayers such as natural persons can only issue special VAT invoices and ordinary VAT invoices on their behalf.
As far as the drawee is concerned, special VAT invoices can only be issued to VAT taxpayers other than natural persons, while ordinary VAT invoices can be issued to all drawees.
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Special VAT invoice authentication
Special VAT invoice authentication 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 in the next month according to the relevant provisions of VAT.
The general taxpayer of value-added tax shall not deduct the input when obtaining the general invoice of value-added tax.
Small-scale taxpayers of value-added tax have no concept of input deduction, and do not need to obtain special invoices for value-added tax and do not need to be certified.
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Policy basis
1, Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 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, People's Republic of China (PRC) on issues related to the implementation of the upgraded version of the VAT invoice system (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.73).
4. Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to the Full Implementation of the Upgrade of the VAT Invoice System (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 19, 20 15).
5. Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Cancellation of VAT Invoice Certification for Class A Taxpayers with Tax Credits (Announcement No.7 of State Taxation Administration of The People's Republic of China 20 16)
6. Announcement of State Taxation Administration of The People's Republic of China on the pilot tax collection and management of changing business tax to value-added tax (State Taxation Administration of The People's Republic of China Announcement No.23, 20 16)
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Basic process of VAT special invoice authentication
(1) remote authentication
Remote authentication is an authentication method that taxpayers scan and identify the face information of special invoices themselves, generate electronic data, and transmit them to the tax authorities through the network. The tax authorities complete decryption authentication and return the authentication result information to the taxpayers.
(2) Family authentication
Door-to-door authentication refers to the way for taxpayers to carry the information such as the deduction of special VAT invoices to the tax authorities' declaration window or self-service tax machine (ARM machine) for authentication.
(3) check the certification.
Checking authentication is the latest authentication method, which means that qualified taxpayers can query the information of VAT invoices issued by the upgraded VAT invoicing system through a specific website, and then complete the invoice authentication through verification.
1. Scope of implementation
At present, the policy of canceling the VAT invoice certification can be applied. Taxpayers who confirm the VAT invoice certification by checking include:
(1)20 15 General taxpayers with a credit rating of VAT A or B;
(2) 20 1 May/June1Newly added VAT general taxpayer (applicable during May-July, 2065438+2006).
2. Business methods
The above-mentioned taxpayers can use the upgraded version of the VAT invoice system to obtain VAT invoices issued by the sellers (including special VAT invoices, special VAT invoices for goods transportation and unified invoices for motor vehicle sales), and can log in to the VAT invoice inquiry platforms all over the country through the VAT invoice tax-controlled invoicing software to inquire about the information of VAT invoices that can be declared for deduction or export tax refund.
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Difference Comparison of Authentication Methods
The three ways of VAT invoice authentication have their own characteristics:
On-site authentication is the most "historical" authentication method, and the authentication result 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 more and more invoices to be certified, and the waiting time in the tax service hall is getting longer and longer.
Remote authentication is a kind of 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 themselves, which adds a certain burden to small and micro enterprises.
Tick authentication means that taxpayers log on to a specific website to query and check one by one (multiple invoices can be checked at the same time), and choose the way to declare the list information of VAT deduction input invoices 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 authentication cycle of on-site authentication and remote authentication is divided into natural months. For example, taxpayer A obtained a VAT invoice in April, and if it is to be deducted, it must complete the certification from April/KLOC-0 to 30th by the above certification method. At present, the certification period of verification and 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 taxpayers cannot check and confirm during the period from the actual declaration to the end of the declaration period.
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Popular question and answer
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Q: Are all special VAT invoices obtained by general taxpayer enterprises certified?
A: No. According to the regulations, special red-ink invoices for value-added tax do not need authentication. Taxpayers who purchase value-added tax control equipment for the first time can fully deduct the tax payable according to the policy without certification.
At the same time, the general taxpayer's income from tax exemption, simple collection, collective welfare, personal consumption and other matters, even if it obtains a special VAT invoice, shall not be deducted. For the input tax that cannot be deducted, 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 should be transferred out after certification. In addition, it should be specially reminded that due to the long service life of real estate, taxpayers may not deduct the input of non-taxable items at the initial stage of purchase, and may turn them into taxable items in the future. According to the latest tax law, when real estate is converted into taxable items, the corresponding input tax can be deducted. 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 my authentication check or remote authentication is unsuccessful?
A: If a taxpayer obtains a VAT invoice and cannot find the corresponding invoice information through the VAT invoice inquiry platform, it can still carry out remote scanning authentication. If the taxpayer does not have remote authentication equipment, or remote authentication is still unsuccessful, the taxpayer can still conduct on-site authentication. The purpose of verification 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 to the enterprise's declaration and deduction after verification and certification?
Answer: For taxpayers who use the check authentication method, the original tax deduction remains unchanged, and the one-window comparison remains unchanged: the way taxpayers fill in the VAT tax return remains unchanged, that is, the data of VAT invoices in this period is still filled in the corresponding column of "Attached Information of VAT Tax Return (II)", in which: the current authentication is consistent, and the current tax deduction is declared.
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Q: What's the matter that qualified taxpayers can't log on to the platform?
A: Recently, the tax department is upgrading the two-code conversion. 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, you need to ask the tax department to open the login authority of 18, and the file information of its 18 tax identification number has correctly maintained the credit rating and enabling mark information. And the related information of the old and new tax numbers already exists. When the taxpayer logs on the cancellation authentication platform, he can check the bill receipt information that meets the requirements of 15 and 18 tax numbers.