How To Solve The Problem Of Overdue Certification Of Invoices?

Invoice management is improper. After discovery, it is found that it has not been certified after expiration. Is there any way to solve it?

According to the Announcement No. fiftieth of the State Administration of Taxation on 2011,

First, a true transaction of VAT general taxpayer, but due to objective reasons, the VAT tax deduction certificate is overdue. After being verified by the competent tax authorities and reported step by step, it is certified by the State Administration of Taxation and compared with the audit, and the tax vouchers of the value-added tax should be compared to allow taxpayers to continue to deduct their input tax. The tax rebate vouchers mentioned in this notice include VAT invoices, customs import VAT special payment books and highway inland freight transport unified invoices.

Two, the objective reasons include the following types:

(1) owing to force majeure factors such as natural disasters and social emergencies, the value added tax withholding tax certificate is overdue.

(two) Value added tax The tax credit certificate was stolen or robbed or overdue due to the loss of mail or delivery.

(three) the relevant judicial or administrative organs may detain voucher tax withholding documents in handling business or inspection, and taxpayers can not fulfill their reporting obligations normally, or tax authority The failure of the information system and network failure to deal with the taxpayer's online authentication data in time leads to the overdue tax deduction voucher.

(four) the buyers and sellers failed to pass the VAT deduction documents in time because of the economic disputes, or the taxpayer changed the tax location, the old time was cancelled and the tax registration was too long.

(five) as a result of tax casualties, sudden or critical illness, or no authorization. Quit Failure to handle transfer procedures resulted in overdue VAT vouchers.

(six) other circumstances stipulated by the State Administration of taxation.

Three. A VAT general taxpayer who causes VAT vouchers to be overdue due to objective reasons may apply for overdue deductions in accordance with the regulations governing the deduction of VAT deduction documents in the annex to the present notice.

Therefore, if the invoice is overdue due to the objective reasons stipulated in the aforesaid documents, it can continue to be deducted after the relevant procedures are audited and compared. If the invoice due to the above objective reasons is not certified, it must not be deducted.

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Reconciliation refers to the reconciliation of accounts in order to ensure the correctness of account records. The cashier reconciliation mainly includes the following contents:

(1) check the accounts.

It refers to the checking of account records and bookkeeping vouchers and their original vouchers.

(2) checking accounts.

It refers to the check between different account records. Main checks:

1. does the sum of the total amount of the total ledger account correspond to the sum of the credits incurred?

2. does the sum of the total debit balances of all general ledgers account for the total credit balance?

3. does the sum of the general ledger account balance with its subsidiary ledger balance tally with the balance of the cash journal and bank journal and whether it is in line with the general ledger balance?

(3) check the accounts.

It refers to the check between the book balance and the actual amount of each property and material. Main checks:

1. does the balance of cash journal book balance with the amount of cash in stock?

2. is the balance between bank journal journal balance and bank statement balance?

3. is the balance between the details of the property and the material and the actual amount of the property?

4. is there any correspondence between the book balance of the ledger and the record of the other party?