You need to go to the tax bureau for filing. After successful declaration, 280 yuan's invoices will be fully deducted from the VAT. Bring the filing form and a copy of the invoice in triplicate and submit it to the document window of the tax bureau.
According to the notice of Caishui [20 12] 15, from 20110/02, the expenses paid by VAT taxpayers for purchasing special equipment for the VAT fiscal control system and technical maintenance fees (hereinafter referred to as the two expenses) can be paid in due course. Therefore, the local tax invoice and tax control software maintenance fee for purchasing the special VAT invoice of the VAT tax control system can also be deducted.
Special VAT invoices issued by the anti-counterfeiting tax control system for which general taxpayers apply for deduction and other invoices that need to be certified for deduction must be certified within 180 days from the date of issuance of special invoices, otherwise the input tax will not be deducted.
material
If a factory imports raw materials, the tax-free price is 100 yuan, the tax rate is 17%, and the VAT input tax is 17 yuan, then the total tax-included price is 1 17 yuan.
Sales after processing, excluding tax price in 200 yuan, tax rate 17%, value-added tax output tax in 34 yuan, with a total tax price of 234 yuan.
General taxpayer enterprises can contact the local tax authorities for certification with the deduction of the purchased VAT invoice, and the time limit is 180 days from the date of invoicing.
The certified VAT invoice can deduct the tax amount:
For example, the input tax 17 yuan in the above example can be deducted from the project tax in 34 yuan, and the actual output tax paid is 17 yuan.
General VAT taxpayers who have obtained special VAT invoices issued after 20 10 1 should go to the tax authorities for certification within 180 days from the date of issuance, and report the deduction of input tax to the competent tax authorities within the reporting period of the month after certification.