2. If you have the tax number and online tax filing password of the other company, you can view all certified invoices by entering the online tax filing system-online certification module.
Take the original invoice to the lobby of the national tax branch of the other company and ask those staff to check it for you. The query method for entering invoices is as follows:
1. Log in to the VAT invoice comprehensive service platform, and you can see the checked invoice information and declaration status on the home page, and enter the page of deduction joint check or tax refund joint check;
2. You can query specific input invoices by information such as invoice date and invoice number, or click Query to export all certified input invoices. The invoice information entered by query can also be exported to EXCEL and saved in the computer. At present, all billing information is connected to the national network. As long as it is the real special VAT invoice issued by the other party, it can be found on the comprehensive service platform of VAT invoice, and enterprises can check and authenticate according to their own needs.
Invoices containing input tax in VAT are called input invoices.
The authentication of VAT input invoices is carried out in the authentication system of tax authorities. After the taxpayer obtains the VAT input invoice, he can go to the lobby of the tax authorities to authenticate the VAT invoice. The purpose of certification is to confirm the authenticity of VAT invoices, and only certified invoices can be deducted. The process of authentication is very simple. You just need to prepare the invoice and take it to the national tax declaration hall. Tax officials will scan the invoice information into the system, and the system will automatically compare it to confirm the authenticity of the invoice.
In areas where online certification has been developed, taxpayers can scan their own invoices and send the data files to the tax authorities to complete the certification. The period of VAT invoice certification is within 180 days from the date of invoicing, the period of certification deduction is 90 days before 20 10 1, and the period of special VAT invoice deduction is extended from 20 10 1 0. That is, it will be postponed for 180 days from the date of invoicing, and the deduction can be certified within 180 days. Those who exceed the time limit can be certified, but the output value-added tax cannot be deducted.
From July 1 2007, the deduction period of special VAT invoices was extended to 360 days, and invoices that can be certified within 360 days can be certified in online certification or in the tax bureau. Invoices certified in the current month must be deducted in the current month. Otherwise, no points will be deducted. For the specific operation of online authentication, plug in the USB private key, log in, open the scanner, put in the invoice, click scan to enter the verification, and receive the receipt after sending it for half an hour. If the scan is not clear, you can also enter it manually.
legal ground
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 24 Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:
(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;
(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;
(three) the use of invoices;
(4) Expanding the scope of use of invoices;
(5) Replace invoices with other vouchers.
The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.