After the special VAT ticket is issued, the other party will not deduct it, which will cause the risk that the ticket will be detained. That is, after 1 180 days, no special VAT ticket is certified by the buyer. If the number and amount of stranded tickets are too large, it will attract the attention of the national tax administrator, who will be asked to write a written explanation of the situation and be audited by the national tax.

Second, analyze the details

Special VAT invoices are printed under the supervision of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, and are 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 does the special VAT invoice mean?

Invoice refers to the money issued and collected in the process of buying and selling goods, providing or receiving services and engaging in other business activities. The current tax system invoices are divided into ordinary invoices and special VAT invoices. Ordinary invoices refer to invoices used by taxpayers other than special VAT invoices. Simply put, an invoice is the original proof of the cost, expense or income incurred. For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.