Also, the amount without official invoice can be included in "other receivables", according to the tax regulations: should be deducted before the enterprise income tax but not deducted or under-deducted expenditures, the enterprise to make a special declaration and explanation, the retroactive deduction will be allowed to calculate the deduction until the year in which the project occurs, but the period of retroactive recognition However, the period of confirmation of retroactive deduction shall not exceed 5 years.
General VAT taxpayers purchasing renewable resources should offset the input tax with the tax deduction vouchers provided by the VAT regulations and its rules, and the original special invoices printed with the words "waste materials" are no longer in use and no longer serve as the VAT deduction vouchers for offsetting the input tax.