Home >

Is Tax Ticket Certification Postponed?

2010/12/17 13:22:00 45

Tax Holiday And Holiday Accounting


 

[question]


The last day of a unit's entry tax invoice certification is Sunday. On Monday, when the tax bureau authenticate, the tax official says that the tax receipt has passed the certification period, and the tax certificate certification holiday is not postponed.

Is this statement correct?


[answer]


Issued by the State Administration of Taxation on the VAT general taxpayer's access to the anti-counterfeiting tax control system.

increment

Deduction of input tax for special tax invoices

problem

The circular ([2003]17) stipulates that the VAT invoices issued by the anti-counterfeiting tax control system of the VAT general taxpayers must be certified to the tax authorities within 90 days from the date of the issuance of the special invoices, otherwise they will not be deducted.

Tax amount

According to the above provisions, the certification period for VAT invoices is 90 days instead of 90 working days, so holidays can not be postponed.

  • Related reading

会计假账手法:存货

Accounting teller
|
2010/12/17 13:12:00
197

Physical Inventory

Accounting teller
|
2010/12/17 13:10:00
51

Non-Periodic Checking Method

Accounting teller
|
2010/12/17 13:09:00
52

Accounting Knowledge: Supplementary Registration

Accounting teller
|
2010/12/15 14:25:00
74

How To Use Four Kinds Of Documents Skillfully

Accounting teller
|
2010/12/15 14:24:00
43
Read the next article

Fraud On Fixed Assets

The problem of the value structure of fixed assets is mainly the scope of arbitrary changes in the value of fixed assets. Some enterprises do not stipulate that when purchasing fixed assets, they will have nothing to do with the purchase of the fixed assets, or have certain connections but should not be included in the value of fixed assets, all of which are the value components of fixed assets. The value of fixed assets is diminished.