Legal Subjectivity:

Expired input tax invoices can be deducted. If a taxpayer obtains a special value-added tax invoice without certification and confirmation for more than 360 days, he or she can confirm the purpose of the special value-added tax invoice information through the province's comprehensive value-added tax invoice service platform to deduct the input tax. The law is objective:

"Provisional Regulations of the People's Republic of China on Value-Added Tax"

Article 1

Sales within the territory of the People's Republic of China Goods or units and individuals that provide processing, repair and repair services, as well as imported goods, are VAT taxpayers and must pay VAT in accordance with these regulations.

"Provisional Regulations of the People's Republic of China on Value-Added Tax"

Article 3

A taxpayer who concurrently operates goods or taxable services with different tax rates, Sales of goods or taxable services with different tax rates should be calculated separately;

If sales are not calculated separately, the higher tax rate shall apply.

"Provisional Regulations of the People's Republic of China on Value-Added Tax"

Article 4

Except as provided in Article 11 of these Regulations, taxpayers' sales For goods or taxable services provided, the tax payable shall be the balance after the current output tax is deducted from the current input tax. The formula for calculating the tax payable:

The tax payable = the output tax for the current period - the input tax for the current period. If the current output tax is less than the current input tax and is insufficient for deduction, the shortfall can be carried forward to the next period for further deduction.