Company A is a garment processing enterprise, and its products are mainly sold to European and American countries. In February 2017, he signed a contract with a trade association in North Korea and entrusted the DPRK to transit the processing of fabrics. In May 2017, after the completion of garment processing, B Freight Forwarding Co., Ltd. was responsible for customs declaration and import, and the import link paid customs duties and value-added tax. In the current period, 12 customs import tariffs and 4 import VAT special payment books were obtained, and the input tax amounted to more than 40,000 yuan. In the process of entrusting a courier company to mail the above-mentioned tax payment letter to Company A, B Freight Forwarding Co., Ltd. lost the mail, which caused Company A to fail to declare the deductible input tax amount normally. In December 2017, Company A submitted the “Application Form for Overdue VAT Tax Deduction Voucher Deduction†to the competent tax authority, the overdue situation of the VAT tax deduction certificate, the description of the loss of the courier company and other relevant information. After review, the competent tax authority considered that the situation and information provided by Company A did not meet the conditions of the tax law that could be overdue to deduct the input tax amount, and the input tax amount was not allowed to be deducted.
According to the "Notice of the State Administration of Taxation on Further Optimizing the Procedures for Handling Taxes Related to Value-Added Tax and Consumption Tax" (State Administration of Taxation Announcement No. 36 of 2017), VAT general taxpayers have real transactions but have caused VAT deductions due to objective reasons. Tax vouchers (including special invoices for value-added tax, special import declarations for customs import value-added tax and unified invoices for motor vehicle sales) fail to be certified, confirmed or audited according to the prescribed time limit, and are verified by the competent tax authorities and reported step by step. After the Provincial Internal Revenue Service has certified and audited the comparison, the taxpayer is allowed to continue to deduct the input tax amount by comparing the VAT deduction certificate.
It can be seen that the reason why Company A does not meet the conditions for overdue deduction of input tax is mainly the following three problems:
First, the application for deduction of overdue VAT deduction tax vouchers has not been processed in accordance with the time limit stipulated by the tax law. The Circular of the State Administration of Taxation on the Relevant Issues Concerning the Adjustment of the Time Limit for VAT Deduction Voucher (Guo Shui Han [2009] No. 617) stipulates that the Customs Import VAT Special Payment Certificate (hereinafter referred to as the Customs Payment Book) shall be implemented. The VAT general taxpayer who deducts the “Administrative Measures†shall obtain the Customs payment statement issued after January 1, 2010, and shall submit the Customs Duty Certificate Deduction List to the competent tax authority within 180 days from the date of issuance (including Paper data and electronic data), application for audit comparison; VAT general taxpayers who have not implemented the customs payment form “first comparison and subsequent deduction†management method will obtain the customs payment letter issued after January 1, 2010. The deductible input tax amount shall be reported to the competent tax authority before the end of the first tax return period 180 days after the date of issuance. However, Company A has gone to the tax authorities to apply for the deduction of overdue VAT deduction tax vouchers after more than 180 days since the date of the issuance of the special import VAT special payment statement. According to the "Notice of the State Administration of Taxation on Further Clarifying the Relevant Issues Concerning the Administration of the Reform and Reform" (State Administration of Taxation Announcement No. 11 of 2017), the customs import value-added tax issued by the general taxpayer of value-added tax on July 1, 2017 and after For special payment books, the Customs Duty Certificate Deduction List shall be submitted to the competent national tax authority within 360 days from the date of issuance, and the application shall be submitted for audit comparison.
Second, the statement was not invalidated in accordance with the regulations. Article 31 of the “Implementation Rules for Invoice Management Measures†(promulgated by Order No. 25 of the State Administration of Taxation and Amendment No. 37 of the State Administration of Taxation) stipulates that units and individuals using invoices shall properly keep invoices. In the event of an invoice loss, the tax authority shall be reported in writing on the day of the loss and the statement shall be invalidated.
The third is the relevant tax-paid certificate issued by the customs that has not obtained the customs declaration. According to the National Tax Letter [2009] No. 617 document, if the general taxpayer of VAT loses the customs payment, it shall, within the time limit specified in Article 2 of this Notice, submit the relevant tax-paid certificate issued by the customs of the customs declaration to the competent tax authority. Deduction application. After accepting the application, the competent tax authority shall conduct an examination and compare the electronic data of the customs payment form provided by the taxpayer into the audit system. After the audit is correct, the input tax credit can be calculated.
In view of the above situation, Company A decided to take legal measures to recover the losses from the directly responsible person, and things are being coordinated.
(Author: National Taxation Bureau, Zhenxing District, Dandong City, Liaoning Province)
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