Yushu Earthquake Certificate Can Be Deducted From Tax After Verification.

After the Yushu earthquake in Qinghai, some of the VAT general taxpayers' special VAT invoices and value-added tax anti counterfeiting tax control systems were damaged and lost, and they could not handle the normal tax returns and certification in accordance with the prescribed time limit.

On the 4 day, the State Administration of Taxation issued the Circular of the State Administration of Taxation on the verification of the VAT certification of VAT general taxpayers during the earthquake relief work (the tax Letter No. [2010]173, hereinafter referred to as the notice), making clear the relevant handling methods.

The circular pointed out that the value added tax special invoice and the unified invoice for motor vehicle sales obtained by the general value-added tax are the "lack of joint ticket" after the comparison of the audit system. The competent tax authorities shall verify the voucher through the VAT audit system.

Where a sales party fails to file tax returns on time, the Seller shall be responsible for the certificate issued by the sales authority or the superior tax authority, and the purchaser shall issue a payment voucher to deduct the input tax.

In the disaster area, the general taxpayer of value added tax purchases goods and services, obtains the special invoices for value-added tax, the unified invoice of the inland waterway freight pport industry and the unified invoice for motor vehicle sales, fails to be certified within 180 days from the date of the opening of the invoice. It can be applied by the taxpayer, and it is reported to the General Administration of taxation by the tax authorities for examination and approval. The tax administration of the State Administration of Taxation carries out the overdue certification and the audit is correct. It can be used as a tax deduction certificate for value added tax.

The VAT general taxpayer obtains the unified invoice of the inland river and freight pport industry by the comparison of the results of the audit system to the "lack of joint ticket", which can be handled in accordance with the first provision of this circular. The imported goods of the general taxpayer of the value-added tax in the affected areas have failed to declare the deduction to the tax authorities within the prescribed time limit when the customs import value added tax payment is made by the general taxpayer, which can be handled in accordance with the above regulations.

The general taxpayers of the VAT general in the disaster area and the special VAT invoices (including the corresponding electronic data) and the special equipment for the anti-counterfeiting and tax control are damaged and lost. The competent tax authorities should promptly collect the damaged and lost VAT invoices through the selling subsystem of the anti-counterfeiting tax control invoice and input the data of the out of control invoice, and then register the damaged and lost special equipment for re issuance.