1. First, insert the golden tax plate and tax control plate into the computer, and then log in to the VAT invoice selection and confirmation platform;

2. After entering the platform, select invoice deduction, enter the invoice number, and click Query. After confirmation, click Save.

3. After checking all the received invoices, click the Confirm Deduction module. After opening the page, click the confirm key below.

4. Select the unfinished declaration and click OK. Remember to insert the signature confirmation, usually at the beginning of the month.

input tax refers to the value-added tax paid or borne by taxpayers when purchasing goods or taxable services. The purchased goods or taxable services include purchased goods or taxable services, goods exchanged by barter, goods paid for debt income, goods transferred by investment, goods transferred by donation and freight paid in the process of buying and selling goods. When determining the input tax deduction, it must be strictly examined according to the provisions of the tax law. Tax deduction, also known as tax deduction and tax deduction, refers to a tax preference that taxpayers are allowed to deduct the tax paid in the previous link when calculating the tax payment according to the provisions of the tax law. Because tax deduction is a total or partial deduction of paid taxes, it is a special tax exemption and reduction, so it is also called tax reduction.

Input tax deduction period:

If the input tax is not deducted within 18 days, it will be deemed as waiver of the right of deduction. General VAT taxpayers who obtain special VAT invoices issued after January 1, 21, unified invoices for road and inland waterway cargo transportation and unified invoices for motor vehicle sales should go to the tax authorities for certification within 18 days from the date of issuance, and report the deduction of input tax to the competent tax authorities within the reporting period of the next month after certification.

Legal basis

Provisional Regulations on Value-added Tax of the People's Republic of China

Article 1 The input tax amount of the following items shall not be deducted from the output tax amount:

(1) Goods, labor services, services, intangible assets and real estate purchased for simple tax calculation, items exempted from value-added tax, collective welfare or personal consumption;

(2) abnormal loss of purchased goods, and related labor and transportation services;

(3) purchased goods (excluding fixed assets), labor services and transportation services consumed by products in process and finished products with abnormal losses;

(4) Other projects specified by the State Council.

article 11 in case of taxable sales, small-scale taxpayers shall adopt a simple method to calculate the tax payable according to the sales volume and the collection rate, and shall not deduct the input tax. Calculation formula of tax payable:

tax payable = sales volume × collection rate

The standards for small-scale taxpayers shall be formulated by the competent departments of finance and taxation of the State Council.