Do VAT Invoices Need To Be Checked Manually?

Is it still necessary to manually examine the old?

Answer: according to the notice issued by the State Administration of Taxation on simplifying the procedures for the use and use of VAT invoices (State Administration of Taxation Announcement No. nineteenth of 2014), it stipulates that simplifying taxpayers' procedures for VAT invoices and abolition of VAT invoices (including VAT invoices, VAT invoices, VAT invoices and motor vehicle sales unified invoices) should be examined manually.

Application of value added tax by tax authorities

Invoice tax control system

By means of informatization, we can realize VAT invoice checking.

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[question] how do foreign trade enterprises lose the VAT invoice for export tax refund?

[answer] according to the Circular of the State Administration of Taxation on the issue of export tax rebates for special duty invoices issued by foreign trade enterprises, the special invoices for the enterprises to lose VAT should be dealt with in two ways: [2010]162

First, when the invoice and the couplet are lost, according to the document No. [2010]162 of the state tax letter, if a foreign trade enterprise loses the voucher invoice and the deduction coupon which have been issued, the certificate of value added tax invoices should be followed by the photocopy of the VAT invoice booklet and the tax return certificate issued by the competent tax authority at the place where the seller is located. After examination and approval by the buyer's competent tax authority, the export tax rebate will be declared to the tax authorities responsible for the export tax rebate.

The two is that when the invoice union is lost, but according to the document No. [2010]162 of the state tax letter, if a foreign trade enterprise only loses the deduction of the VAT invoice, it can declare the export tax refund to the tax authorities responsible for the export tax refund after the certification of the VAT invoice is in conformity with the certification of the VAT invoice.

In addition, there are two points to note when conducting this business:

First, according to the Circular of the State Administration of Taxation on the adjustment of the tax rebate voucher period (the tax Letter No. [2009]617), since January 1, 2010, the time limit for deducting tax rebates from VAT invoices has been adjusted from 90 days to 180 days.

Then, foreign trade enterprises lose the VAT invoices issued (offset couplet or invoice couplet). If they have not been certified, they should be certified in time within 180 days of the prescribed period, and the export tax rebates should be handled according to the above two kinds of circumstances.

Two, the tax authorities in charge of export tax rebates all over the country should, in order to strengthen the management and examination of export tax rebates, and make sure that the information on the VAT invoices is more accurate, they can only handle the export goods that have been issued VAT invoices by foreign trade enterprises in accordance with the relevant provisions of the current export tax rebates.