Comparing right core message is bill of value added tax, pay taxes declare watch and pay tax payment 3 keys.
2, than be opposite limits reachs contentWatch of righter than including a watch to compare to content, ticket compares than be opposite and expressing duty right:
1, watch comparing is to point to to declare a watch inside, logistic relation is compared between the watch right.
2, ticket watch is compared is to point to of all kinds bill, proof to, put on record the information such as the qualification and declare a watch to undertake comparing is opposite.
3, watch duty is compared is to point to those who declare taxpayer is current to should pay taxes money and tax payment of current actual put in storage undertake comparing is opposite.
(one) declare a watch inside, logistic relation is compared between the watch right, declare a watch to fill in according to what duty Wu total bureau makes regulation is carried out.
(2) value added tax is average taxpayer bill table is more regular than be opposite
1. is sold than be opposite.
Current open bill (do not include not taxation bill) total number should be less than amount, the amount of tax to be paid or be equal to current the sale that declare, the amount of tax to be paid is aggregate several.
Taxpayer is current declare duty-free sale, ask for what cancel sale namely namely, ought to compare privilege of pair of its value added tax to put on record information, do not need to deal with by the regulation put on record the except of formalities.
2. income is compared right
(1) current already attestation or affirmed income value added tax are special bill (the following abbreviation " special bill " ) go up to total number should be more than the amount that make clear, the amount of tax to be paid or be equal to in declaring a watch originally period declare touch the amount of special bill income that deduct, the amount of tax to be paid.
(2) total number should be more than the amount of tax to be paid that the custom import value added tax that compares pair of conform to via audit makes clear on book of special pay money or be equal to in declaring a watch originally period declare touch the custom that buckle to import value added tax.
(3) total number should be more than the amount of tax to be paid of value added tax that makes clear on evidence of taking money of pay of revenue of the acting pay that buckle era or be equal to in declaring a watch originally period declare touch the generation that buckle to buckle era to pay tax capture a paragraph.
(4) obtain " export goods turns sale in domestic market proves " go up to total number should be more than the input tax that make clear or be equal to in declaring a watch this period declare touch the input tax of foreign trade business that deduct to touch the amount of tax to be paid that buckles a proof.
(5) set according to policy, the amount computation that makes clear according to relevant proof touchs those who deduct input tax, the input tax that computation reachs should is more than or be equal to in declaring a watch this period declare touch the corresponding proof the amount of tax to be paid that buckle.
(6) rubric value added tax makes clear in list of special bill message answer to turn the input tax that give should be equal to the input tax in declaring a watch to turn the input tax that list of special bill message makes clear the rubric in going out.
(7) the input tax in declaring a watch turns give amount to should not be less than 0.
3. should ratal is decreased ask for frontal comparing to be opposite. Current those who declare should ratal is decreased ask for the forehead to answer to be less than or be equal to current accord with what policy sets to reduce levy specified number.
Paragraph comparing adjusts 4. prepay duty. The prepay the amount of tax to be paid in declaring a watch this period happen to the forehead should is less than or be equal to actual already the imposition of prepay.
(3) value added tax is miniature taxpayer bill table is more regular than be opposite
1. is current special invoice amount should be less than opened value added tax or be equal to the value added tax that declares watch fill in a form and submit it to the leadership special bill sale.
2. is current average invoice amount should be less than opened value added tax or be equal to the value added tax that declares watch fill in a form and submit it to the leadership average bill sale.
3. declares a watch to medium prepay the amount of tax to be paid should is less than or be equal to actual already the imposition of prepay.
4. taxpayer is current those who declare duty-free sale, ought to compare privilege of pair of its value added tax to put on record information, do not need to deal with by the regulation put on record the except of formalities.
(one) declare compare pair of conform to
Declare after comparing pair of conform to, director tax authority accuses equipment to undertake solving a lock to taxpayer duty.
(2) declare than be opposite not conform to
Declare than be opposite not of conform to, to taxpayer feedback comparing is opposite not the content of conform to, undertake handling according to following flow:
1. declares what not agree with than be opposite, except accord with this at 2 o'clock outside case, of short duration is incorrect its duty accuses equipment to undertake solving a lock, and will unusual hillock of more unusual than be being declared to result pass on processing.
2. taxpayer has not put on record because of relevant qualification only, cause what not agree with than be opposite, ought to accuse equipment to undertake solving a lock to duty.
3. is unusual hillock of more unusual than be being declared to result classics processing is checked can remove unusual, accuse equipment to undertake solving a lock to taxpayer duty; After checking, still cannot remove unusual, must not accuse equipment to solve a lock to duty, continue to check processing by branch of tax source control.
4. is unusual can remove than be being checked to branch of source control of result classics tax unusual, accuse equipment to undertake solving a lock to taxpayer duty. The discovery after checking is suspected of the serious experience duty such as empty invoice violating act, via check branch analytic judgement thinks to need check put on record, branch of pass on check is handled, can remove via processing unusual, accuse equipment to undertake solving a lock to taxpayer duty.
5. is unusual the processing term that compares pair of results, by the director the tax authority is decided according to actual condition.
Relevant file: " total bureau of national tax Wu about print and distribute < pay taxes of value added tax is declared manage operating rules than be opposite (try out) > announcement " (2017 〕 of 〔 of duty total hair 124)
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