Input deduction of electronic ordinary invoices for refined oil products shall be implemented in accordance with the provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Generally speaking, enterprises need to obtain regular electronic ordinary invoices for refined oil products and make authentication and deduction in the VAT invoice management system. The specific operation steps may vary according to different regions and enterprises. It is suggested that enterprises consult local tax authorities or professional institutions for more detailed information.
First of all, understand the relevant regulations.
Before the input deduction, enterprises need to know the relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on electronic ordinary invoices for refined oil. Including the specific requirements and operating procedures of invoice issuance, authentication, deduction and other links.
Second, ask for formal invoices.
Enterprises should ask regular gas stations or oil suppliers for electronic ordinary invoices for refined oil products. Ensure that the information such as the issuing unit, content and amount of the invoice is accurate, and affix the special seal for the issuing unit invoice.
Three. Invoice certification
Enterprises should authenticate the electronic ordinary invoices of refined oil products in the VAT invoice management system. In the authentication process, the system will compare the invoice information to ensure the authenticity and accuracy of the invoice.
Fourth, input deduction.
Certified electronic ordinary invoices of refined oil products can be used as the basis for input deduction. Enterprises need to fill in the certified invoice information in the declaration form when making tax declaration for input deduction. It should be noted that there may be differences in deduction policies in different regions and industries, and enterprises need to operate according to the regulations of local tax authorities.
To sum up:
The input deduction of electronic ordinary invoices for refined oil requires enterprises to operate according to the regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), to ensure that formal invoices are obtained, and carry out authentication deduction in the VAT invoice management system. The specific operation steps may vary according to different regions and enterprises. It is suggested that enterprises consult local tax authorities or professional institutions for more detailed information.
Legal basis:
"Provisional Regulations of People's Republic of China (PRC) on Value-added Tax" and its implementing rules and other relevant laws and regulations. Among them, the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) clearly stipulates the scope, conditions and operation process of input deduction. Enterprises should abide by the provisions of relevant laws and regulations when deducting the input of electronic ordinary invoices for refined oil products, so as to ensure that the operation is legal and compliant.