invoices can be deducted across months.

After receiving the special VAT invoice, the taxpayer can certify within 361 days from the invoice issuing date, and can deduct the input tax. If the tax cannot be fully deducted in the current period, it can be retained. There is no time limit for the retention. As long as the enterprise continues to operate, it can be deducted in future periods. If the enterprise is liquidated or cancelled, the remaining amount that has not been deducted should be transferred out as input tax.

as a general taxpayer, the more goods purchased in the month, the more input tax and the more goods in stock. If the input in the current period is greater than the output, there will be retained tax, and there will also be a corresponding number of goods in stock. This month's income has been left over, so it is not necessary to pay more value-added tax for the accounts. If it is only for the accounts, it is not necessary to deal with the input tax.

legal basis

detailed rules for the implementation of the provisional regulations of the people's Republic of China on value-added tax article 11 in case of taxable sales by small-scale taxpayers, a simple method of calculating the tax payable according to the sales amount and the collection rate shall be implemented, and the input tax shall not be deducted. Calculation formula of tax payable:

tax payable = sales volume × collection rate

The standards for small-scale taxpayers shall be formulated by the competent departments of finance and taxation of the State Council.