The issuing process of the general VAT invoice of the tax bureau is to log in to official website, enter personal information, determine the tax type, and click Save. When the VAT invoice expires in six months, China will extend the deduction period from 90 days to 180 days.
1. How to open the ordinary VAT invoice of the Inland Revenue Department?
The issuance process of VAT ordinary invoices of the Inland Revenue Department is as follows:
1. Insert the tax control panel into the computer, then log in to the "VAT invoice tax control invoicing software" on the desktop, select the operator's ID, enter the password, and click the "Login" button.
2. Select "Invoice Management" at the top left, and then select "Invoice Filling".
3. In the billing window, you need to enter the billing information of the billing company, such as "company name" and "taxpayer identification number".
4. According to the taxes approved by the tax bureau, select the billing tax item in the option box and enter the name, quantity, model and unit price of the goods.
5. Click "Save" and finally press "Print" to print the invoice.
2. The VAT invoice is overdue for several months.
When six ordinary VAT invoices were overdue, State Taxation Administration of The People's Republic of China issued the Notice on Issues Concerning Adjusting the Deduction Period of VAT Tax Deduction Certificates (Guo [2009] No.617), and adjusted the deduction period of special VAT invoices and other tax deduction certificates from 90 days to 180 days. If the general taxpayer of value-added tax fails to go to the tax authorities for certification within the prescribed time limit, and declares the deduction of input tax to the competent tax authorities within the reporting period of the next month of certification, it will not be regarded as a legal VAT deduction certificate and the input tax deduction cannot be calculated.
Third, the filing standard of the crime of falsely making out VAT.
Those who falsely make out taxes of more than 10,000 yuan, or defraud the state of taxes of more than 5,000 yuan, shall be prosecuted. Warm reminder: whoever falsely issues special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deduction shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan.
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