The invoice is not deducted, and it will not be deducted after investigation. In the future, this invoice cannot be deducted from the input, and the deduction qualification is waived. Only VAT can be deducted. The so-called value-added tax is to tax the value-added part, such as the goods bought, the special VAT invoice issued by the other party, and the money paid is the price+input tax; When selling goods, the VAT invoice issued to the other party is price+output tax, and the tax amount can only be deducted from the special VAT invoice, not from the ordinary invoice.

Check non-deductible drugs

If the invoice cannot be deducted, click Check to cancel the deduction check. Please follow the following steps:

1. Select Checked as the check status. In the query criteria area, select the inspection date range and click Query to query the inspected invoices in the current tax period.

2. For the checked invoices found, select the invoices marked as "Checked" and cancel the check status in the first column to realize the check operation before cancellation (after the invoice is processed, the invoice will become unchecked);

3. After confirming that all invoices to be inspected this time have been cancelled, click "Submit" to open the dialog box for canceling inspection information;

4. Click OK to confirm that the information is correct, and then save the changes, so that you can cancel and check the invoice.

To sum up, during the reporting period, taxpayers can use the function of "deduction check statistics" to apply for deduction, sign the deduction statistics table for confirmation, and then fill in the declaration form for declaration. Before signing for confirmation, if there is any adjustment to the purpose of the invoice or the deduction period used in the current period, the taxpayer may cancel the inspection and re-inspect.

Legal basis:

"People's Republic of China (PRC) invoice management measures" nineteenth.

Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20

All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.