[Easy Taxing] One-stop invoice use confirmation, all in the comprehensive service platform of VAT invoice ~

"One-stop" invoice use confirmation

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According to the relevant contents of the Announcement of State Taxation Administration of The People’s Republic of China on the Comprehensive Service Platform for VAT Invoices (State Taxation Administration of The People’s Republic of China Announcement No.1, 2020), the comprehensive service platform for VAT invoices can provide taxpayers with "one-stop" confirmation of the use of invoices, including special VAT invoices, unified invoices for motor vehicle sales, and electronic ordinary VAT invoices for toll roads. Below, Xiaowei will take the special VAT invoices as an example to demonstrate the operation.

1. Deduction check

1.1 Invoice deduction check

This function mainly provides the function that taxpayers can check the VAT input invoices used to declare tax deduction by querying the tax period and checking one by one (multiple invoices can be checked at the same time).

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Invoice check

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(1) Select Unchecked as the check status, enter or select relevant query criteria as needed, and then click Query to display invoices that meet the query criteria in the check operation area.

(2) After selecting the checked invoice, the system will change the effective tax amount to editable status (as shown in the figure). The default effective tax amount is the invoice tax amount, and users can modify and enter the actual effective tax amount. The entered effective tax amount is greater than zero but less than or equal to the invoice tax amount, and the remaining tax amount (tax amount-effective tax amount) of this invoice will automatically constitute non-deductible, so it is not necessary to check it in the "Invoice Non-deductible Check" interface.

(3) After confirming that all invoices to be checked this time have been checked, click the "Submit" button to open the dialog box for checking authentication information as follows:

(4) Click "OK" after confirmation to save the checked operation.

View invoice detail information

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In the operation column where the invoice is listed, click "View Details" to view the invoice details, which mainly show the seller information and invoice status information.

The invoice detail information page includes the seller information and illegal information of the invoice, and the invoice status information content (including circulation status and management status information).

1.2 Invoice batch deduction check

This function is an optimization service provided to taxpayers in view of the large amount of invoice data and the inapplicability of the ticket-by-ticket check mode. Batch checking is realized through file import, so as to improve invoice checking efficiency and reduce checking workload.

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Online batch operation

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(1) In the check mark option, after selecting the "Unchecked" option, the user can set the invoice date range or the seller’s tax number, and then click the "Query" button.

(2) See the summary information of unchecked invoices that meet the screening conditions in the data summary table.

(3) For the unchecked invoices summarized in the data summary table, click "Check All" in the operation bar to check all the above invoices online.

(4) Click "OK" after successful submission, and the summary information of this batch check can be seen in the batch check log table.

File asynchronous operation

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(1) Download the invoice file according to the query result.

Users can query the unchecked or checked invoices of the current tax period according to the screening criteria of unchecked or checked invoices. You can see the qualified invoice summary information in the data summary table. Click the "Download Invoice File" button behind the "Query" button to download an invoice list file (file name rule: taxpayer identification number _ random number. zip) that meets the set filtering conditions, and you can get an excel file (excel 2003 format) after decompression with decompression software such as winrar.

(2) Modification of the downloaded invoice file

Taxpayers screen out the invoice list that needs to be checked according to their needs, save it as an xls file in excel 2003 format, change the value of the corresponding "Check" column to "Yes" or "No", and adjust the effective tax deduction according to the needs of enterprises, so as to prepare for checking or unchecking the data of the period.

(3) Upload the modified download file

Click the "Upload" button, then click the "Browse" button to select the previously prepared check list file (xls file in excel 2003 format, the recommended file size is not more than 500k), click the "Open" button, and finally click the "Upload" button to upload the file. After the file is uploaded successfully, batch check or cancellation processing is realized.

(4) After the batch file upload operation is successful, the system will first display the following prompt information, and summarize and display the check and uncheck in this batch file check operation.

If the uploaded file type is incorrect, the following prompt will appear:

If the uploaded data does not conform to the verification format (such as the check mark is illegal), the following prompt will appear:

(5) After clicking OK, the system will identify the latest log record in red font:

pay attention to

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During the reporting period, the operations of checking and unchecking the current period will be effective before applying for statistics. If you need to continue to check, you need to uncheck statistics to perform this operation.

Special reminder

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Taxpayers who have declared the deducted invoices should apply to the competent tax authorities for export tax refund or tax refund on their behalf, and the competent tax authorities should verify the situation and adjust the use.

1.3 Invoice is not deductible and checked.

This function mainly provides the operation mode of querying and checking one by one according to the tax period (multiple invoices can be checked at the same time), and realizes the taxpayer’s function of selecting the list information of VAT input invoices for non-deduction in the corresponding reporting period.

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(1) Set the check status to Unchecked, and set the invoice code, invoice number, invoice date range and seller’s tax number. Click Query to get the query results of unchecked invoices that meet the screening conditions.

(2) The user selects invoices according to the query results for non-deductible checking. After confirming that all invoices to be checked this time are checked, you can click "Submit" to pop up the check authentication information dialog box as follows:

(3) Click "OK" to complete this operation after confirmation.

2. Check the tax refund.

2.1 tax refund check

This function is only authorized by foreign trade enterprises and foreign comprehensive service enterprises. It mainly provides the operation mode of querying according to the invoice date and checking one by one (multiple invoices can be checked at the same time), so as to realize the function of taxpayers selecting the list information of refundable VAT input invoices. This function page is shown in the following figure:

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(1) Select "Unchecked" as the check status, enter other relevant conditions, and click "Query" to display invoices meeting the query conditions in the check operation area.

(2) In the data list, select the record to be checked and click "Submit".

(3) After clicking the "Submit" button, the system will prompt the following figure, and then click the "OK" button to submit the checked data.

2.2 Check the tax refund in batches

Only foreign trade enterprises and foreign comprehensive service enterprises have this function permission in the tax refund batch check function module. It is an optimized service for taxpayers in view of the large amount of invoice data and the inapplicability of the ticket-by-ticket check mode. Batch check of tax refund is realized by file import, so as to improve the efficiency of tax refund check and reduce the check workload. It is also divided into two modes: online batch operation and file asynchronous operation, which are similar to batch check of deduction.

2.3 Check the tax refund confirmation

At present, the check function of tax refund confirmation is applicable to special VAT invoices, and only foreign trade enterprises and foreign comprehensive service enterprises have the right to check the check function of tax refund confirmation. This function module is used to confirm the invoice information that has been checked as tax refund in the current period. Taxpayers can confirm the invoices checked in the current period for many times in the period of each natural month.

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Confirm check

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(1) In the Tax Refund Confirmation Checked module, select the confirmation flag as Checked Unconfirmed, and the system will query the details of the checked unconfirmed invoices in the current period in real time, as shown in the following figure:

You need to confirm whether the invoice quantity, amount and tax amount displayed on the page are correct. When it is confirmed, you need to click the "Confirm" button.

(2) Click "OK" and the platform will automatically pop up the following prompts, and click "OK".

Confirmed result query

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The confirmed results can be queried by selecting Confirmed in the confirmation flag of the Confirm Check module and clicking Query:

Special reminder

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Taxpayers have confirmed that the invoice used for applying for export tax refund or tax refund on their behalf should apply to the competent tax authorities if it is used for tax deduction. After the competent tax authorities verify that the invoice has not been declared for export tax refund, the taxpayer will adjust its use.

3. Check the agent tax refund.

Only foreign comprehensive service enterprises have the function of checking tax refund on behalf of others. This function is only applicable to the special VAT invoice with the agent tax refund logo. When the agent tax refund check function is checked, it will be confirmed and irrevocable. And provide users with invoice summary statistics that can be used for tax refund agency. This statistical table includes all tax refund invoices that are checked and certified as agent tax refund or scanned and certified within the specified check month. The tax refund data of agents with authentication or scanning authentication checked will be reflected in this statistical table in real time. Please pay attention to the "Report Update Time" at the top of the statistical table.

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At the same time, the taxpayer loses the invoice copy and deduction copy of the special VAT invoice or the unified invoice for motor vehicle sales, and can use the copy of the corresponding invoice bookkeeping copy stamped with the special seal of the seller’s invoice as the deduction voucher, tax refund voucher or bookkeeping voucher of the VAT input tax.

If a taxpayer loses the deduction coupon of a special VAT invoice or a unified invoice for motor vehicle sales, it can use the copy of the invoice coupon of the corresponding invoice as the deduction voucher or tax refund voucher for VAT input tax; If a taxpayer loses the invoice copy that has issued a special VAT invoice or a unified invoice for motor vehicle sales, it can use the copy of the deduction copy of the corresponding invoice as an accounting voucher.

Original title: "One-stop confirmation of the use of" Easy Taxing "invoices, all in the comprehensive service platform of VAT invoices ~"