What is an input invoice?

Input tax refers to the value-added tax paid or undertaken by taxpayers to purchase goods or taxable services. The purchase of goods or taxable services includes the purchase (including import) of goods or taxable services, goods exchanged by barter, goods paid by debt income, goods transferred by investment, goods transferred by donation and freight paid in the process of buying and selling goods.

When determining the input tax deduction, it must be strictly examined in accordance with the provisions of the tax law.

Extended data:

Whether the original vouchers for deducting the input tax amount are true, lawful and reasonable; Whether it meets the corresponding scope of use; Whether the issuance of special invoices meets the requirements; Whether the logical relationship of face value is correct; Whether the special VAT invoice issued by the anti-counterfeiting tax control system has been certified; Certification or timely declaration.

If an enterprise engages in non-taxable services and declares and pays value-added tax and business tax respectively, whether the input tax is fully deducted according to the purchased goods; If a foreign-invested enterprise is engaged in both export and domestic sales, whether the input tax is fully deducted according to the purchased domestic raw materials.

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