However, according to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Trial Implementation of the Administrative Measures of "Comparing First and Deducting Later" for the Special Payment Book of Customs Import VAT (Guo [2009] No.83), the customs payment books of Hebei, Henan, Guangdong and Shenzhen must be submitted to the competent tax authorities within 90 days from April 1 2009. The Yunfu you are talking about seems to be from Guangdong Province, so you should report it to the tax authorities for examination and comparison in accordance with the new regulations, just like the certified samples of special invoices (you should also use electronic declaration software to receive it first, and Guangdong stipulates that the original software should be upgraded to "electronic declaration software"), and you can deduct sulfur only after receiving the notice of the examination results.
I'll give you two documents from Guangdong and Shenzhen, among which the document from Shenzhen specifies the handling method of online declaration:
Notice of Guangdong Provincial State Taxation Bureau on Forwarding the Administrative Measures of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Trial Implementation of the Special Payment Book for Customs Import Value-added Tax in Some Areas.
Guangdong Guoshuihan [2009] 153
State Taxation Bureau of Guangzhou and prefecture-level cities:
Now, the Notice of State Taxation Administration of The People's Republic of China on the Measures for the Administration of Special Payment Books for Import Value-added Tax in Some Areas (hereinafter referred to as the Notice) (No.83 [2009] of the State) is forwarded to you. Combined with the actual situation in our province, the provincial bureau added the following requirements, please follow them together.
1. The new management measures involve the change of the deduction method of the special payment book for customs import value-added tax (hereinafter referred to as the customs payment book), and the adjustment of the data collection, submission and declaration deduction procedures of the customs payment book. In order to ensure the smooth progress of the pilot work, tax authorities at all levels should make full use of various channels to publicize the policies and specific requirements of the Notice to taxpayers and gain their understanding and cooperation.
2. For the customs payment forms obtained before the end of March, 2009, the general VAT taxpayers will still file tax returns according to the relevant provisions of the original measures during the reporting period in April this year, and upgrade the taxpayer's electronic declaration system after the tax returns are completed; All customs payment forms obtained after April 1 2009 will collect deduction information through the upgraded electronic declaration system, and submit the data to the tax authorities for review and comparison before the end of the month.
Three, the audit results are abnormal and the information is in the state of "to be compared", which is caused by the taxpayer's data collection error, and can be revised and re-audited. Within the time limit for submitting the information of the customs payment book (90 days from the date of issuance), the taxpayer can modify it by itself through the electronic declaration software and resubmit it; Over the time limit, it is not allowed to modify the electronic declaration software. Taxpayers are required to fill in the Application Form for Examining the Special Payment Letter for Abnormal Customs Import Value-added Tax in the month when the tax authorities provide the examination results (Annex II), which will be revised on behalf of the tax authorities after being examined by the competent tax authorities.
4. As the general taxpayer has always adopted the management mode of "comparing first and then deducting" during the counseling period, the information of customs payment documents submitted before the reporting period in April will continue to be compared in the old audit system, and this part of matching data will still be distributed through FTP. Therefore, during the reporting period in May and June, 2009, the tax amount of customs payment documents that general taxpayers can declare and deduct is the sum of the matching data of the old and new customs inspection systems.
Five, the customs payment book trial "after the deduction" management, the tax department to collect the information of Article 5 of the customs payment book is an important data for audit comparison and audit inspection, all localities should take further measures to improve the quality of information input, strengthen data management.
Six, during the pilot period, all localities should pay close attention to and follow up the audit situation, if there are any problems and suggestions in the implementation, please report to the provincial bureau in a timely manner.
Guangdong Provincial State Taxation Bureau
April 9(th), 2009
Notice on the trial implementation of the management measures of "first comparison and then deduction" for the special payment book of customs import value-added tax
Shenzhen State Taxation Bureau No.4, 2009
In order to further strengthen the VAT deduction management of the special customs import VAT payment book (hereinafter referred to as the customs payment book), according to the Notice of State Taxation Administration of The People's Republic of China on Trial Implementation of the Management Measures of "First Comparison and then Deduction" for the special customs import VAT payment book (Guoshuihan [2009] No.83), since April 1 2009, our city has tried out the management measures of "First Comparison and then Deduction" for the customs payment book.
1. Since April 1 2009, the general VAT taxpayer (hereinafter referred to as the taxpayer) shall submit the electronic data of the Customs Tax Payment Certificate Deduction List to the competent tax authorities for review and comparison within 90 days from the date of issuance. If the application is not made within the time limit, the input tax will not be deducted.
Two, the monthly reporting period, the taxpayer to the competent tax authorities for last month's "customs import VAT special payment book audit results notice". Taxpayers who use online declaration (including media declaration) should upgrade their electronic declaration software. After the upgrade, they can submit the data of the customs payment form applied for examination online and download the examination results. Taxpayers can print the Notice of the Examination Results of the Special Payment Letter for Customs Import VAT by themselves. The Notice of the Examination Results of the Special Payment Letter for Customs Import VAT is attached to the customs declaration form and submitted by the taxpayer together with the customs declaration form.
Three, the audit results are consistent with the customs payment book, the taxpayer shall declare the deduction in the month when the tax authorities provide the audit results, and will not be deducted after the time limit.
If the customs payment book with inconsistent, omitted or repeated audit results belongs to the taxpayer's data collection error and does not exceed the submission period, the taxpayer may re-collect the application for audit and comparison; If the deadline for submission is exceeded, the taxpayer shall apply for data modification in the month when the tax authorities provide the audit results, and conduct the audit comparison again. If the taxpayer fails to apply for data modification within the time limit, the input tax will not be deducted. If it does not belong to the taxpayer's collection error, the taxpayer may apply to the competent tax authority, which will organize the examination and inspection. After verification, if the face information of the customs payment book is consistent with the taxpayer's real import business, the taxpayer shall declare the deduction within the reporting period of the next month after receiving the written notice from the tax authorities, and no deduction will be made after the deadline.
Four, since the declaration period in May 2009 (April 2009), the taxpayer has applied for the audit but has not yet obtained the audit results, and the input tax of the customs payment book is filled in the 28th column of Schedule II of the VAT tax return.
Five, taxpayers should be in the "tax payable" subject "input tax to be deducted" detailed account accounting, used to calculate the taxpayer has applied for audit but has not yet obtained the audit results of the customs payment book input tax. When the taxpayer obtains the customs payment form, it should debit the detailed account of "tax payable-input tax to be deducted" and credit the relevant account; If the audit comparison is consistent and the deduction is allowed after verification, the account of "tax payable-VAT payable (input tax)" shall be debited and the account of "tax payable-input tax to be deducted" shall be credited. For the input tax that cannot be deducted after verification, debit the subject of "tax payable-input tax to be deducted" and credit the relevant subjects.
Taxpayers may consult the competent tax authorities or call 12366 1 if they have any questions during the implementation.
This is a message for you.
Shenzhen Branch of the State Taxation Bureau
Press release issued on 6 March 2009