! Over 180 days of unauthorized invoices can be opened red red _ net _ Chinese accounting perspective is required accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

Did it Certainly sure, The certification (now checked) is termable, from the earliest 90 days to the present 180 days. Since 2017 From The invoices for value-added tax special invoices and motor vehicle sales issued on or after July 1, 2017 shall be validated within 360 days from the date of issuance or the VAT invoice selection confirmation platform shall be confirmed, Period, to the competent tax authorities to declare deductible input tax. If not in the specified date certification, put out. You can not deduct this part of the tax. Work inevitably encounter invoices overdue situation, a lot of strong units to put their own invoices directly to the supplier back to let others reopen, do not open do not pay. Most of the units of their own responsibility to expire, and only their own commitment to the full amount of tax into To go. VAT is the deductible system, the upstream tax can be deducted downstream, the certification period in fact I think it is not from the principle of the limit of deduction, but only an invoice Means, then the case, this expired can not be deducted really do not meet the truth. After all, I did not escape the upper reaches of the foolish, the tax others are declared, in theory, just from the deductible point of view, when I deducted are no problem. State Administration of Taxation Notice No. 47 of 2016 has been extended to the unexpended invoice. Expired invoice can also issue a red invoice! Take an expired invoice, test the gold tax system. 1, 2, 3, 4, 5, 6, Finally succeeded out of this red scarlet. A friend said, you this is the actual operation, the policy allows you to do so? For this problem, in fact you can take a closer look at the following analysis! Gold tax system of various settings it must be based on the policy, it can not violate the policy and policy violations of the various loopholes, even if there is, will soon be repaired. State Administration of Taxation, State Administration of Taxation No. 47 of 2016 The word "VAT" invoice issued a notice of the issue is the most critical issue, it is the first one (a) is to say that the seller issued a special invoice has not yet delivered to the purchaser, and the purchaser is not used to declare the deduction and invoice In addition, the salesperson can fill in and upload the "Information Form" in the new system. The seller should fill in the "information table" should fill in the corresponding blue word special invoice information At the same time, Article 5 provides that: "the State Administration of Taxation on the full implementation of the VAT invoice system upgrade the relevant issues of the notice" (State Administration of Taxation announced No. 19, 2015) Article V, Annex 1, Annex 2 at the same time abolished, that this void What is the fifth? Article 5 of a lot of content, we have to look at a more critical, "the invoice has not yet delivered to the purchaser or the buyer rejected, the seller should be in the special invoice certificate within the VAT invoice system upgrade version and upload" Information Sheet"." Keywords, in the certification period, what meaning, I understand that is published on the 19th text, when you are beyond the certification period or can not open the Scarlet Letter, but No. 47 abolished this article, and there is no provision in the certification period of these words , Indicating that No. 47 has been issued to the red letter invoice relaxed. What can the system mean by Continue to see Article 47 (2), the competent tax authorities through the network to receive Upload the "information table", the system automatically through the verification, with a "red word invoice information table number" and "information table", and the information synchronized to the taxpayer system. See no, the system will check, that means that you apply for more than 180 days, the system can be verified through the tax system has canceled this restriction.