How to authenticate and deduct e tickets? How to deduct VAT electronic special invoices

According to the announcement of the State Administration of Taxation on matters related to the implementation of electronic VAT special invoices among new taxpayers (Announcement No. 22 of 2020 of the State Administration of Taxation), from the 21st of this month, the electronic special invoices will be implemented among new taxpayers in 11 regions, and the scope of the recipient is the whole country. Do you know how to check the verification deduction of the VAT electronic special invoice we received? Let's learn together this time!

1 How to make money:

If taxpayers use electronic invoices (including electronic special bills and electronic general bills) for reimbursement and filing, they shall follow the relevant provisions of the Notice of the Ministry of Finance and the State Archives Administration on Standardizing the Recording and Filing of Reimbursement of Electronic Accounting Vouchers (Cai Kuai 2020 No. 6, hereinafter referred to as the "Notice").

1. Taxpayers can only use electronic invoices for reimbursement filing according to the provisions of Article 3 of the Notice.

2. Electronic invoices have the same legal effect as paper invoices, and in accordance with the provisions of Article 5 of the Notice, the electronic invoices obtained by taxpayers can no longer be kept in paper form.

3. If the taxpayer needs to use the paper printout of the electronic invoice as the basis for filing the reimbursement account, it shall keep the electronic invoice with the paper copy printed at the same time in accordance with the provisions of Article 4 of the Notice.

2. Deduction check:

First, log in to the enterprise VAT invoice comprehensive service platform (taking Jiangsu Province as an example), and select the deduction check - invoice deduction check:

Select the invoice type as "VAT electronic special invoice", select the invoice date, and click Query.

After querying the invoice information, select Submit.

The verification information is displayed, check the authentication information, and click OK after verifying the information.

The successful submission will appear as shown in the following image.

3. Uncheck the deduction check:

In Deduction - Invoice Deduction, select "Selected" as the check type, select "VAT electronic special invoice" as the invoice type, select the invoice date, and click Query.

After querying the invoice information, uncheck it and submit.

The verification information is displayed, check the authentication information, and click OK after verifying the information.

The successful submission will appear as shown in the following image.

3. Deduction check statistics:

Select Deduction Check-Deduction checkbox statistics.

If the statistical report has not been generated for the current tax period, you can click the "Request Statistics" button to collect statistics.

After clicking the "Confirm" button, the system will pop up a prompt information dialog box, "whether to confirm, the current statistical report will be used as the basis for the declaration after confirmation", click the "OK" button in the prompt information dialog box.

<> system will ask the user to enter the set confirmation password, as shown below

Enter the correct password, and a "Confirm Successful" prompt box will pop up, click the "OK" button. As shown below:

You can view the deduction information of specific VAT electronic special invoices in the invoice statistics table, and the page provides the function of printing.

1. Log in by inserting a billing order. After logging in to the electronic tax bureau system, insert the invoice tray and enter the password to log in in the [I want to do tax] - [invoice use] - [other] - [invoice certification] module and link to the "VAT invoice comprehensive service platform" system.

2. Log in with real-name authentication. After logging in to the electronic tax bureau system, you can directly log in to the comprehensive service platform after real-name collection and authentication in the module of [I want to do tax] - [invoice use] - [VAT invoice integrated service platform] - [invoice deduction] (Note; If you need to change the collector, you can add user information in the [My Information] - [User Information Management] - [Authorization Information] module).

Legal analysis: Taxpayers can log in to the VAT invoice comprehensive service platform, select the type of "VAT electronic special invoice" through the "deduction check" module, and directly query the invoices that meet the check conditions, and check the operation. The completed VAT electronic special invoice also needs to be generated and confirmed in the declaration period, and then it can be used as the basis for the deduction in the current period.

Legal basis: Regulations on the Use of Special VAT Invoices

Article 2 The special invoice is an invoice issued by a general VAT taxpayer (hereinafter referred to as a general taxpayer) for the sale of goods or a tax-bearing service, and is a voucher for the purchaser to pay the VAT amount and deduct the VAT input tax in accordance with the relevant provisions of the VAT.

Article 3 General taxpayers shall use special invoices through the VAT anti-counterfeiting tax control system (hereinafter referred to as the anti-counterfeiting tax control system). use, including purchasing, issuing, surrendering, and authenticating paper special invoices and their corresponding data messages.

The anti-counterfeiting tax control system referred to in these provisions refers to the computer management system that uses special equipment and general equipment, digital passwords and electronic storage technology to manage special invoices with the consent of the first user.

The term "special equipment" in these provisions refers to golden tax cards, IC cards, card readers and other equipment.

The term "general equipment" as used in these Provisions refers to computers, printers, scanners and other equipment.

Article 4 The special invoice is composed of the basic copy or the basic copy plus other copies, and the basic copy is three copies: the invoice copy, the deduction copy and the accounting copy. The invoice copy is used as an accounting voucher for the purchaser to calculate the purchase cost and the input VAT amount; The deduction copy shall be used as a voucher for the purchaser to submit to the competent tax authority for certification and retention for future reference; The bookkeeping copy is used as an accounting voucher for the seller to calculate the sales revenue and VAT output tax.

Other joint purposes shall be determined by the general taxpayers.

Legal Analysis: Deduction Check: 1. First log in to the enterprise VAT invoice comprehensive service platform.

2. Select Deduction Check-Invoice Deduction Check: Check the invoice type as "VAT Electronic Special Invoice". 3. After selecting the invoice date, click Query to query the invoice information, and then check the submission pop-up to check the authentication information.

4. After checking the information, click OK to submit successfully, and a prompt will appear. Electronic invoices have the same legal effect as paper invoices, and the electronic invoices obtained by taxpayers can no longer be kept in paper form. If the taxpayer needs to use the paper printout of the electronic invoice as the basis for filing the reimbursement, the electronic invoice with the paper copy printed shall be kept at the same time.

That is, the electronic file reimbursement can be directly saved and archived; If it is filed in paper printouts, the electronic invoice of the paper copy shall be kept at the same time.

Legal basis: Measures of the People's Republic of China for the Administration of Invoices

Article 21 Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to accept them.

Article 22 Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, and all copies shall be issued truthfully at one time and stamped with a special seal for invoices. If the name is not written on the title of the individual's VAT invoice, the invoice is an invoice that does not meet the requirements, and the information is incomplete and cannot be used as a financial reimbursement voucher.

Article 23 Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit the data of invoices to the in-charge taxation authorities on a regular basis. If non-tax-controlled electronic devices are used to issue invoices, the software program descriptions used by non-tax-controlled electronic devices shall be reported to the in-charge taxation authorities for the record, and the data on invoices shall be kept and submitted in accordance with regulations. The state promotes the use of the online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities.

1. Log in by inserting a billing order. Log in to the e-Tax Bureau.

After the system, in the [I want to do tax] - [invoice use] - [other] - [invoice certification] module jump to the "VAT invoice comprehensive service platform" system, insert the invoice tray and enter the password to log in.

2. Real-name authentication.

login. After logging in to the electronic tax bureau system, you can directly log in to the comprehensive service platform after real-name collection and authentication in the module of [I want to do tax] - [invoice use] - [VAT invoice integrated service platform] - [invoice deduction] (Note; If you need to change the collector, you can go to [My Information] - [User Information Management].

Authorization Information] module).

The certification and deduction of electronic special tickets is to log in to the invoice platform, find the invoice that needs to be certified, check the box and then generate a statistical report, which can be used as the final deduction basis.

Electronic special invoices are special VAT invoices, which contain the same legal effect, basic use, and basic use regulations as VAT paper special invoices (hereinafter referred to as "paper special invoices"). Compared with paper tickets, electronic tickets have the following advantages:

1. The invoice style is simpler and cleaner. The electronic special ticket further simplifies the face style of the invoice, uses the electronic signature to replace the original invoice special seal, simplifies the name of the "name of goods or taxable services and services" column to "project name", and cancels the original seller, (chapter) column, making the issuance of electronic special ticket more convenient.

2. The way to receive is faster. Taxpayers can choose the tax service hall, electronic tax bureau and other channels to obtain electronic special tickets. By applying for an electronic ticket online, taxpayers can use it immediately.

3. Remote delivery is more convenient. Taxpayers can deliver electronic special tickets by e-mail, *** and other ways, compared with paper special tickets on-site delivery, mail delivery, etc., the speed of invoice delivery is faster, and it is also more conducive to enterprises through the tax control platform software integration business system and VAT tax control invoicing system.

4. More efficient financial management. Electronic special bills are electronic accounting documents, and taxpayers can easily obtain digital ticket details and improve the level of financial management accordingly. At the same time, taxpayers can check the electronic special invoice and verify the validity of the electronic signature through the national VAT invoice inspection platform**VAT electronic invoice layout document reader, so as to reduce the risk of receiving fake invoices.

The special VAT invoice is an invoice issued by a general VAT taxpayer, which can be used as input tax after certification, and the VAT paid when purchasing goods is deducted when declaring.

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

Article 21 In the event of taxable sales, a taxpayer shall issue a special VAT invoice to the purchaser who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice. In any of the following circumstances, no special VAT invoice shall be issued:

1) The purchaser of the taxable sales is a consumer who is personally disruptive;

2) The tax exemption provisions apply to taxable sales.

1. Connect the computer to the tax control panel and log in to the "invoice comprehensive service platform".

2. Select "Deduction check" or "Batch deduction check".

3. Select "Electronic Special Invoice" as the invoice type, check the invoice to be deducted, and click "Submit".

4. Select "Deduction of Brother Gao Gou Chen's Jujube Selection Statistics".

5. Select "Statistical Query" first, and then click "Apply for Statistics".

6. Finally, click "Lao Chi Confirm" to complete the deduction certification.

7. When making a formal declaration, the input deduction amount can be declared according to the deduction certification results.

Electronic special invoices can be deducted from taxes, and the provisions of electronic special invoices are as follows:

1. The electronic special VAT invoice is a special VAT invoice, and its legal effect, basic use, and basic use regulations are the same as those of the special VAT paper invoice;

2. The electronic ordinary invoice for tolls and the electronic ordinary invoice for VAT obtained from the purchase of domestic passenger transportation services can be deducted. If the toll electronic invoice obtained, there is no "toll" in the upper left corner, the "tax rate" column shows "no tax", "tax" does not show the amount of the toll electronic invoice, it is a non-tax invoice, and it is not allowed to declare the deduction, and the common invoices that can deduct the output VAT tax are:

1) The electronic invoice of the toll obtained can be calculated and deducted;

2) Passenger transportation invoices, air tickets, and train tickets obtained can be calculated and deducted;

3) The special VAT invoice obtained from the seller or the provider (the uniform invoice for the sale of tax-controlled motor vehicles);

4) Customs import VAT payment certificate obtained from the customs;

5) Agricultural product purchase invoices or sales invoices.

3. The electronic special VAT invoice is a special VAT invoice, and its legal effect, basic purpose, and basic use regulations are the same as that of the VAT paper special invoice.

Legal basisArticle 7 of the Measures of the People's Republic of China for the Administration of Invoices.

The special VAT invoice shall be printed by the enterprise determined by the competent tax department; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities. It is forbidden to print, forge or alter invoices without permission.

Article 8 Enterprises that print invoices shall meet the following conditions:

A) to obtain a printing business license and business license;

2) The equipment and technical level can meet the needs of printing invoices;

3) Have a sound financial system and strict quality supervision, safety management, and confidentiality systems.

The tax authorities shall determine the enterprises that will print the invoices by way of bidding and issue the invoice certificates.