How to offset VAT on imported equipment (Tianjin) Specific operation

1, as long as the VAT official general taxpayer, as long as the month in the general tax data collection software, the collection of customs VAT payment book data.

2. At the beginning of next month, you can fill in the number of copies, amount and tax amount of the customs VAT payment letter in the line of customs import VAT payment letter in the attached information of VAT declaration form (Table 2), and then import the collected electronic data to the attached information, and then you can deduct the output tax.

3, if the deduction is successful, as long as the tax payable - VAT payable ledger is a debit balance, in a number of periods of zero tax should not be dealt with.