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公告明确，增值税一般纳税人进口货物时应准确填报企业名称，确保海关缴款书上的企业名称与税务登记的企业名称一致。税务机关将进口货物取得的属于增值税抵扣范围的海关缴款书信息与海关采集的缴款信息进行稽核比对。经稽核比对相符后，海关缴款书上注明的增值税额可作为进项税额在销项税额中抵扣。稽核比对不相符，所列税额暂不得抵扣，待核查确认海关缴款书票面信息与纳税人实际进口业务一致后，海关缴款书上注明的增值税额可作为进项税额在销项税额中抵扣。
The announcement made it clear that general VAT taxpayers should accurately fill in the enterprise name when importing goods, so as to ensure that the enterprise name on the customs payment letter is consistent with the enterprise name registered in the tax registration. The tax authorities shall check and compare the information of the customs payment letter obtained from the imported goods within the scope of VAT deduction with the payment information collected by the customs. After verification and comparison, the value-added tax indicated in the customs payment letter can be deducted from the output tax as the input tax. If the audit and comparison are inconsistent, the tax listed shall not be deducted temporarily. After verification and confirmation that the face information of the customs payment letter is consistent with the taxpayer's actual import business, the value-added tax indicated on the customs payment letter can be deducted from the output tax as the input tax.cheap smm,how to host in ins,free Instagram like
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