Tax deduction by invoice is an important operation in enterprise tax treatment. Special invoices, that is, special invoices for value-added tax, are invoices issued by enterprises when they sell goods or provide services, and have the function of deducting taxes and fees. Then, how can the special ticket be deducted from taxes and fees?
First, understand the basic situation of special ticket deduction
It is a prerequisite for enterprises to hold legal and effective VAT invoices to deduct taxes and fees. Special tickets must contain complete billing information, such as billing unit, billing date, invoice number, tax registration numbers of buyers and sellers, etc.
Two, to ensure that the special ticket is consistent with the taxable items.
When deducting taxes and fees, enterprises need to ensure that their special tickets match their taxable items. That is, the goods or services listed in the special ticket must be consistent with the actual business activities of the enterprise, and the date of invoicing should be within the tax period when the taxable behavior occurs.
Three, according to the prescribed time limit for deduction.
The enterprise shall submit the special ticket to the tax authorities for deduction within the prescribed time limit. Generally speaking, enterprises should complete the deduction operation within a certain period of time from the date of invoicing, and will not be able to enjoy the rights and interests of tax deduction after the deadline.
Fourth, correctly calculate the pre-tax deduction
When deducting taxes and fees, enterprises must correctly calculate the deductible tax amount according to the tax rate and calculation method stipulated in the tax law. The calculation of tax deduction should be accurate to avoid tax risks caused by calculation errors.
Verb (abbreviation of verb) keeps relevant vouchers for future reference.
After completing the deduction of special tickets, enterprises should properly keep relevant vouchers for inspection by tax authorities. The vouchers include the original special ticket, the deduction declaration form and the deduction voucher issued by the tax authorities.
To sum up:
Tax deduction by special ticket is an important part of enterprise tax treatment. Enterprises need to know the basic situation of special ticket deduction, ensure that special tickets are consistent with taxable items, deduct them within the prescribed time limit, and correctly calculate the tax deduction. At the same time, enterprises should also keep relevant vouchers for future reference to ensure the compliance and accuracy of the deduction operation.
Legal basis:
People's Republic of China (PRC) value-added tax law
Article 8 provides that:
Taxpayers who purchase goods, accept processing, repair and replacement services, sell goods and provide services, and obtain and keep tax deduction certificates in accordance with regulations may deduct the input tax from the output tax.
People's Republic of China (PRC) tax collection management law
Article 34 provides that:
Taxpayers and withholding agents must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by the tax authorities in accordance with the provisions of laws and administrative regulations.