First, the process of declaring deductible input tax.
1. Step 1: After obtaining the special VAT invoice, the person should identify and complete the certification within 180 days, and deduct it with the certified input tax invoice. The authentication method is to go directly to the website of the IRS, download a software that can authenticate the website, install it directly according to the key given by the IRS, scan and upload the invoice after authentication and wait for a reply. Now, you can get a reply soon after certification without waiting too long.
2. Step 2: Only the certified invoice input tax can be deducted. Different methods must be adopted to deduct non-VAT invoices. For example, the deduction of VAT invoices imported from transport invoice and Customs cannot be directly verified online, so it is necessary to collect corresponding data and complete the deduction when filing tax returns with the IRS.
Step 3: The operation method of online declaration is very simple. The tax copying period is from 1 to 10 every month. You can use the tax copying software to operate directly on the computer.
4. Step 4: Print out all input taxes and photocopied sales invoices. Input tax certification must be printed, and the list on the sales invoice must be printed from the tax control machine and filled in according to the printed list report.
Step 5: Deduct the invoices entered by official website. However, it should be noted that some deductions cannot be operated online, and they have to be operated by the tax authorities. Nowadays, various online operation methods are becoming more and more simple. As long as there is no problem in the process, professional operation and input tax deduction will soon be solved.
Two, _ three kinds of VAT input tax deduction methods
1. Deduct by ticket
Calculate the deduction
3. Approved deduction
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.