Special VAT invoices are invoices issued by general VAT taxpayers. After certification, it can be used as input tax to deduct the value-added tax paid when purchasing goods when declaring! The purchase is to pay the value-added tax to the other party, and the sale is to charge the other party. You can deduct the tax you paid.
VAT deduction: tax payable = output tax-input tax.
Deductible items are allowed to be deducted from pre-tax profits. To understand this problem, we must understand what value-added tax is. China began to reform the tax system from 1994, and implemented the value-added tax system. Enterprises selling goods and taxable services must pay taxes at a certain tax rate. There are 17%, 13%, 6% and so on, which are the output tax of value-added tax.
Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.
VAT invoice authentication refers to the identification and confirmation of data contained in VAT invoices through the VAT invoice tax control system. When a taxpayer issues an invoice through the VAT invoice tax control system, the system will automatically encrypt the invoice date, invoice number, invoice code, buyer's taxpayer identification number, seller's taxpayer identification number, amount, tax amount and other elements on the invoice to form an anti-counterfeiting electronic cipher text to be printed on the invoice. During authentication, the tax authorities use scanners to collect ciphertext and plaintext images on invoices, or taxpayers collect electronic information of invoices themselves and send them to the tax authorities. The ciphertext is decrypted and restored by the authentication system, and then compared with the invoice plaintext. If they are consistent, they pass the authentication.
Invoice certification is an important basis for tax authorities to carry out tax declaration management, export tax rebate audit, invoice audit and comparison, invoice anomaly verification and tax inspection, and plays an important role in implementing "controlling tax by ticket" and strengthening tax collection and management.
What are the requirements?
1. The purchasing enterprise must belong to the general VAT taxpayer;
2. You must obtain a legal tax deduction certificate;
3. The business must really happen;
4, must be certified and declared within the specified time;
5. Deductions must be calculated correctly and reasonably according to law.
What is the composition of the invoice?
The special VAT invoice consists of a basic copy or a basic copy plus other copies, and the basic copy is in triplicate:
1, the first copy: the bookkeeping copy is the invoice copy of the seller, which is the seller's bookkeeping voucher, that is, the seller is the original voucher of the goods sold, and the "tax amount" on the face refers to the "output tax amount" and the "amount" refers to the "price excluding tax" of the goods sold. Invoice triplicate has copy function, and the triplicate content is consistent.
2. The second copy is the deduction copy (used by the buyer for tax deduction);
3. The third copy is the invoice copy (used by the buyer for bookkeeping);
If the general VAT taxpayer fails to declare the VAT deduction voucher on schedule for other reasons than those specified in Article 2 of this announcement, it shall still be implemented in accordance with the relevant provisions of the current VAT deduction voucher.
1. VAT invoice authentication refers to the identification and confirmation of the data contained in the VAT invoice through the VAT invoice tax control system. When a taxpayer issues an invoice through the VAT invoice tax control system, the system will automatically encrypt the invoice date, invoice number, invoice code, buyer's taxpayer identification number, seller's taxpayer identification number, amount, tax amount and other elements on the invoice to form an anti-counterfeiting electronic cipher text to be printed on the invoice. During authentication, the tax authorities use scanners to collect ciphertext and plaintext images on invoices, or taxpayers collect electronic information of invoices themselves and send them to the tax authorities. The ciphertext is decrypted and restored by the authentication system, and then compared with the invoice plaintext. If they are consistent, they pass the authentication.
2. The special invoices used to offset the VAT input tax shall be certified by the tax authorities, and the certified special invoices shall be used as the accounting vouchers of the buyer and shall not be returned to the seller. If the deduction of special invoices cannot be certified, special invoices can be used and certified by the competent tax authorities. A special invoice should be kept for future reference. Stub-linked detention ticket refers to the special VAT invoice that the seller has declared and the buyer has not certified to deduct the input tax for more than 180 days, and the audit system has stub-linked data but no corresponding deduction data.
3. Invoice certification is an important basis for tax authorities to carry out tax declaration management, export tax rebate audit, invoice audit comparison, invoice anomaly verification and tax inspection, and plays an important role in implementing "controlling tax by ticket" and strengthening tax collection and management.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 9 If a taxpayer purchases goods, labor services, services, intangible assets and real estate, and the VAT deduction voucher obtained does not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities in the State Council, the input tax shall not be deducted from the output tax.
Article 10 The input tax of the following items shall not be deducted from the output tax:
(1) Goods, services, intangible assets and real estate purchased for simple taxation, exemption from value-added tax, collective welfare or personal consumption;
(two) abnormal losses of purchased goods and related labor and transportation services;
(3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses;
(four) other projects stipulated by the State Council.