1. What is the authentication method of special invoices for VAT input?
What is the authentication method of special invoices for VAT input?
There are three authentication methods for special invoices for VAT input:
1, certified by the tax bureau
After receiving the VAT input tax invoice, the taxpayer needs to check whether the deduction copy (the first copy) and the invoice copy (the second copy) are complete, whether the contents of the invoice are true and correct, and whether there is a special seal for the unit invoice.
After the inspection is correct, take the deduction form to the tax bureau for certification, and the tax bureau staff will scan the invoice information into the system, and the system will automatically compare it. After the certification is completed, the staff of the tax authorities will return the deduction, print out the list of certification results and the notice of certification results in duplicate, and the taxpayer shall affix the special seal for certification placed in the window.
2, scanner certification
The following is the scanner authentication operation mode:
(1) The taxpayer connects the scanner to the computer, connects the network, opens the enterprise software, selects the corresponding scanner and enters the system;
(2) Place the deduction coupon to be certified on the scanner correctly, click the special invoice online certification or the motor vehicle/freight ticket online certification, and online certification the corresponding invoice type;
(3) After entering the online certification page, click the single scan or high-speed scan button, and the software will automatically scan the invoice image to identify the electronic data of the invoice. After scanning and identifying the electronic data of the invoice, please check the electronic data against the original deduction. If the identification is inaccurate, it shall be manually modified by the keyboard according to the original deduction.
(4) Click online authentication to perform real-time authentication. If the returned result is "Certification Passed", the taxpayer can download and print the notice in the next step; If the return result is "authentication failed", please carefully check whether the electronic data is consistent with the original deduction. If they are inconsistent, it may be a scanning identification error or a manual entry error. After correcting the electronic data according to the original deduction, re-transmit the authentication;
(5) Click the notification, select the "month" to download the notification (the default is the current month), and click the "Download Certification Result Notification" button. After downloading the notification, click the "Print Notification" button to print the notification of authentication results and the list of authentication results.
3. Check the certification online.
Invoices that can be certified and deducted in this way include special invoices for value-added tax, special invoices for value-added tax for goods transportation and unified invoices for motor vehicle sales.
(1) Insert the tax control panel into the computer, enter the VAT invoice authentication platform, enter the certificate password, and click Login (every time you use this system, you must ensure that the golden tax panel or tax control panel used to identify users is connected);
(2) Click Invoice Check in the menu, select the start and end date of invoicing, and click Query to display uncertified invoices;
(3) Check and confirm this expected certification invoice, and click Save;
(4) A check confirmation message pops up to confirm whether the amount and tax are wrong again, and then click OK to pop up a dialog box prompting that the data is submitted successfully, and then click OK to check the invoice successfully;
(5) If the invoice data is sufficient, click Batch Inspection, download and filter, and finally click Upload to complete batch inspection;
(6) After the invoice is checked, return to the main interface, click the Confirm Check menu, and the page will automatically jump to the Confirm Check function module. Check "Checked Not Confirmed" on the confirmation mark, and click the confirm button to confirm. Pop-up invoice confirmation summary window, and confirm whether the checked tax amount is correct again. If you click Submit, it is correct;
(7) After authentication, you can find the statistical table of declared deductible invoices after a period of time. Online input authentication can be authenticated many times a month, and finally it will count.
2. What is a special VAT invoice?
VAT invoice generally refers to the special VAT invoice designed and printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, which is only used by general VAT taxpayers. They are not only important accounting vouchers for taxpayers to reflect their economic activities, but also legal vouchers for sellers' tax obligations and buyers' input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
3. What should I pay attention to when using online certification for VAT invoices?
1. Taxpayers who lose their uncertified VAT special invoice deduction coupon shall not use online certification certification, but shall use on-site certification;
2. For online certification's failed or "repeated certification" deduction, the enterprise shall send the original invoice deduction to the competent tax authorities for confirmation within 24 hours after receiving the online certification result information from the tax authorities;
3. For the special invoices that have been certified by the tax authorities as "unable to be certified", "inconsistent certification", "incorrect ciphertext", "repeated certification" and "lost and stolen", if the enterprise has declared the deduction, it shall offset the current input tax or make up the tax.
Attention!
Not all special VAT invoices need to be authenticated, and authentication is not required in the following two cases:
1. Obtain the special red-ink VAT invoice. Should be directly transferred from the current input tax;
2. Taxpayers purchase VAT control equipment for the first time. It should be deducted in full from the value-added tax payable.
The above is "What is the authentication method of special invoices for VAT input?" We can know that there are three main authentication methods of special invoices for VAT input, including tax bureau authentication, scanner authentication and online check authentication.