The first case:
Incorrectly checked tax refund declaration form in invoice.
If the VAT invoice is wrongly checked for tax refund, you can initiate the tax refund operation by wrongly checking the tax refund application in the application invoice before declaring the tax refund. The application is entered by the enterprise in the declaration software and then submitted to the export tax refund audit system. After receiving the data, the audit system checks the declared invoices. If the invoice is in the system and there is no other business, it is allowed to send the invoice to the specific operation path (taking the online declaration of the electronic tax bureau as an example).
Click the "New" button to pop up the data collection page and fill in the corresponding contents. As shown in the figure:
Click "Generate declaration data" button, enter the correct period and batch, and click "Confirm" button to generate declaration data. As shown in the figure:
Check the generated data, click "Formal Declaration" button, and the system will pop up a prompt "Are you sure you want to formally declare?" , click the "Confirm" button to turn the data into a formal declaration. As shown in the figure:
After receiving the relevant declaration, the tax authorities' export tax rebate auditors can conduct the audit and go through the examination and approval procedures. After approval, the invoice can be directly used for deduction.
The second case:
The invoice and the tax refund declaration form are incorrect.
If the invoice marked with "Confirm Tax Refund" has been declared tax refund, and it is necessary to adjust the deduction, it shall apply to the competent tax refund tax authorities for issuing a "Certificate of Domestic Sales of Export Goods". At the same time, in the case of "no tax refund", if it is necessary to use the corresponding invoice for deduction, it can be handled through the "Certificate of Exporting Goods to Domestic Sales".
After entering the "Export to Domestic Sales Certification" interface, you can enter and collect document data through the detailed data collection menu, and use the filter conditions and function buttons to add, delete, modify and check the entered data, and then conduct self-inspection and complete the declaration.
After being approved by the tax authorities, foreign trade enterprises can log in to the "VAT invoice comprehensive service platform" and inquire about the "export-to-domestic invoice verification" module. After the checked invoices are counted and confirmed, the relevant taxes can be deducted.
The third situation:
Handling of withholding errors
1. If you can cancel the VAT tax return for the current month.
After cancellation, the taxpayer can select "Tax Refund Period" on the homepage of the VAT invoice comprehensive service platform, and then cancel the "Confirmation Signature".
2. Adjustment and treatment of deduction errors in irrevocable tax returns
(1) If the invoice is checked incorrectly and it is impossible to cancel the VAT tax return for the current month, the taxpayer shall apply to the competent tax authorities for issuing a verification letter for the transfer of VAT deduction vouchers.
(2) Taxpayers should transfer the corresponding tax from the input tax before applying.
(3) Each invoice can only be issued once, with the Verification Letter of Input Tax Transfer out of VAT Tax Deduction Certificate.