Welcome to the official website of Nantong Crystal Abacus Finance & Tax Consulting Co., Ltd.
Nantong Jing Abacus Finance & Tax Consulting Co., Ltd.
Contact: Zhang Accounting
Mobile phone: 15851208513 WeChat: jhkjcw
Room 1607, Block B, Jinglihui Building, No. 190 Qingnian Middle Road, Chongchuan District, Nantong City
The cancelled paper special invoice shall be returned to the taxpayer.
Article 25 The special invoices used to deduct the input VAT shall be certified by the tax authorities (except as otherwise provided by the State Administration of Taxation). The certified special invoice shall be used as the billing voucher of the purchaser and shall not be returned to the seller.
The certification referred to in these regulations is the identification and confirmation of the data listed in the special invoice by the tax authority through the anti-counterfeiting tax control system.
According to Nantong Registered Company Regulations, the certification is consistent, which means that the taxpayer's identification number is correct, and the cipher text listed in the special invoice is interpreted to be consistent with the plain text.
Article 26 After certification, one of the following circumstances shall not be used as a deduction certificate for the input value-added tax of VAT. The tax authority shall return the original and the purchaser may request the seller to reissue a special invoice.
(1) Unable to authenticate.
The “unauthentication” mentioned in these regulations means that the cipher text or the plain text listed in the special invoice cannot be identified and cannot produce the authentication result.
(2) The taxpayer identification number certification does not match.
The inconsistency of the taxpayer identification number certification mentioned in these regulations refers to the purchaser's taxpayer identification number listed in the special invoice is incorrect.
(3) The special invoice code and number certification of Nantong registered company does not match.
The non-compliance of the code and number of the special invoice referred to in these regulations means that the cipher text listed in the special invoice is inconsistent with the code or number of the plain text.