I. About the Input of Invoices
Invoices containing input tax in VAT are called input invoices. When a taxpayer purchases goods or accepts taxable services, the value-added tax paid or borne is the input tax. Generally speaking, it is the invoice issued by the other company to your company when you buy something. When you sell goods, it should be an invoice issued by your unit to the other unit. This is called an output invoice. Technically, the invoice for calculating input tax in value-added tax is called input invoice. Input tax: the value-added tax paid or borne by taxpayers when purchasing goods or receiving taxable services is input tax.
Two, the following items of input tax shall not be deducted:
1. Goods purchased or taxable services used for non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption;
2. Abnormal losses of purchased goods and related taxable services;
3. Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;
4 consumer goods for taxpayers' own use as stipulated by the competent departments of finance and taxation of the State Council;
5. The transportation expenses of goods and the transportation expenses of selling duty-free goods as stipulated in Items (1) to (4) of this article.
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.