Q:
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Are there any restrictions on the deduction time for VAT invoices?
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A:
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Where a VAT general taxpayer obtains VAT special invoice, customs import VAT special payment receipt, uniform VAT invoice for motor vehicle sales and general VAT invoice of toll for toll road on or after 1 January 2017, it shall cancel the time limit for authentication confirmation, audit comparison and declaration of deduction.
Where a VAT general taxpayer obtains VAT special invoice, customs import VAT special payment receipt, uniform VAT invoice for motor vehicle sales and general VAT invoice of toll for toll road on or prior to 31 December 2016, even if those invoices have exceed the time limit of authentication confirmation, audit comparison and declaration of deduction, they can continue deduct as input tax as long as they meet certain requirements.
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Q:
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How could taxpayers check the authenticity of special VAT invoices?
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A:
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Taxpayers can check the authenticity of special VAT invoices via National VAT Invoice Inspection Platform of the State Administration of Taxation, below is the website: https://inv-veri.chinatax.gov.cn
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Q:
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If a taxpayer does not issue red-letter invoice in the month when he issues the information form, can he issue red-letter invoice in or after the following month?
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A:
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Yes.
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Q:
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Is VAT invoice dedicated stamp affixed on the electronic VAT invoice issued via Electronic VAT Invoice Public Service Platform?
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A:
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No, VAT invoice stamp is replaced by the electronic signature.
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Q:
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How should taxpayers deduct VAT input tax from VAT invoice of bridge and gate toll since there is no tax amount shown on it?
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A:
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Starting from 1 January 2018, taxpayers may temporarily calculate input tax of the road, bridge and gate toll invoice using the following formula:
Deductible input tax = Amount in the road, bridge and gate toll invoice ÷ （1+5%）×5%
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Q:
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Small-scale tax payers enjoy the VAT rate of 1% instead of 3% during the implementation period of relevant policy. However, the accountant of a small-scale taxpayer made a mistake and issued a VAT invoice at 3% in August. What is even worse is that the buyer has lost contact, so the original invoice cannot retrieve. Should the taxpayer pay VAT at 1% or 3%?
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A:
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During implementation period of relevant policy, where small-scale taxpayers in provinces and cities other than in Hubei province exceeded 100,000 yuan for monthly sales and accidentally issued general VAT invoice at 3%, may declare VAT at deducted rate of 1% when filing VAT tax return.
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