Plastic Bags Become Necessities Of Everyday Life

- Feb 02, 2018-

Input tax credit period of the provisions. (1) Value-added tax The general taxpayer shall obtain the special invoices for value-added tax issued after January 1, 2010, the unified invoice for inland river freight transport industry (withdrew from July 1, 2016, the same below) and the unified invoice for motor vehicle sales, It shall go to the tax authorities for certification within 180 days from the date of issuance and, within the declaration period of the next month passed by certification, declare the input tax deducted from the competent tax authorities. VAT general taxpayers made after January 1, 2010 issued by the VAT invoices, highway inland waterway transport unified invoices, motor vehicle sales invoices and customs contributions, not within the prescribed period to the tax authorities for certification, Declare a deduction or apply for audit comparison, shall not be valid as a voucher of VAT deduction, may not calculate the input tax credit.