When an enterprise imports goods, it pays the import taxes and fees and obtains a special tax payment slip for import VAT from the customs at the place of import.
1. VAT deduction certificate
For general VAT taxpayers, the role of the special tax payment slip for import VAT (hereinafter referred to as the “customs payment slip”) in deducting VAT is similar to that of the special VAT invoice. According to the current policy, general VAT taxpayers who actually import goods can deduct VAT in accordance with the regulations after obtaining the customs payment slip from the customs.
2. Deduction method
If a general VAT taxpayer needs to apply for deduction or export tax refund after obtaining the “customs payment slip”, it shall be handled in the following manner:
(1) If a general VAT taxpayer obtains a customs payment slip that only indicates the information of one payee, it shall log in to the comprehensive service platform for VAT invoices of the province (autonomous region, municipality) (hereinafter referred to as the “comprehensive service platform”) to query and select the customs payment slip information for deducting or export tax refund. If the customs payment slip information obtained through the selection and confirmation platform is inconsistent with the actual situation or the corresponding information cannot be found, the customs payment slip information shall be uploaded. After the system audit and comparison, the taxpayer shall select the customs payment slip information for deduction or export tax refund declaration through the selection and confirmation platform.
(2) If a general VAT taxpayer obtains a customs payment slip indicating the information of two payment units, the taxpayer shall upload the customs payment slip information. After the system audit and comparison, the taxpayer shall select the customs payment slip information for deduction or export tax refund declaration through the comprehensive service platform.
3. Deduction period
According to the Announcement No. 45 of 2019 of the State Administration of Taxation, from March 1, 2020, the period for certification confirmation, audit and comparison, and deduction declaration for general VAT taxpayers who obtain special VAT invoices, special customs import VAT payment slips, unified motor vehicle sales invoices, and VAT electronic ordinary invoices for toll road tolls issued on or after January 1, 2017 shall be cancelled. When taxpayers file VAT returns, they should confirm the purpose of the above-mentioned tax deduction voucher information through the VAT invoice comprehensive service platform of the province (autonomous region, municipality directly under the central government and city with independent planning status).
General VAT taxpayers who obtain special VAT invoices, special customs import VAT payment slips and unified motor vehicle sales invoices issued on or before December 31, 2016, and exceed the certification confirmation, audit comparison and declaration and deduction period, but meet the prescribed conditions, can still continue to deduct input tax in accordance with the “Announcement of the State Administration of Taxation on the Deduction of Overdue VAT Deduction Vouchers” (Announcement No. 50 of the State Administration of Taxation in 2011, No. 36 of 2017 and No. 31 of 2018) and the “Announcement of the State Administration of Taxation on Issues Related to Failure to Declare VAT Deduction Vouchers on Time” (Announcement No. 78 of the State Administration of Taxation in 2011, No. 31 of 2018).