1. Invoice tax deduction has three different meanings, the main difference is to see what tax you want to deduct. General companies often have to pay value-added tax and enterprise income tax, and then they have to help employees withhold and pay personal income tax, so they mainly have to pay these three taxes. Value-added tax, enterprise income tax, personal income tax.
2. Invoice tax credit refers to the case that invoices are used to offset the input tax of value-added tax, because the invoice tax credit business belongs to the contents of laws, regulations and policies formulated and implemented by the state, and is essentially a tax preferential measure implemented by the state for value-added tax taxpayers.
3. VAT invoices obtained by enterprises with the nature of general taxpayers can be deducted from VAT. The invoices obtained by enterprises for tax deduction should be authenticated before the VAT tax return, and then the information of invoices should be synchronized to the corresponding columns in the tax return through the tax system.
legal ground
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 2 Units and individuals that print, purchase, issue, obtain, keep and submit invoices in People's Republic of China (PRC) (hereinafter referred to as units and individuals that print and use invoices) must abide by these Measures.
Article 3 The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in business activities such as buying and selling commodities, providing or receiving services.
Article 4 The competent tax authorities in the State Council shall be in charge of the national invoice management. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.
Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.
Article 8 An enterprise that prints invoices shall meet the following conditions: (1) Obtaining a printing business license and a business license;
(two) the equipment and technical level can meet the needs of printing invoices;
(three) a sound financial system and strict quality supervision, safety management and confidentiality system.
The tax authorities determine the enterprises that print invoices through bidding, and issue quasi-confirmed invoices.