Guo Shui Han [ 2009 ] No. 617, referring to the "Customs Import Duty Paid " in two-deductible management approach, it corresponds to a different deduction period, how should it be distinguished between their own units for which the deductible management approach ?
"State Administration of Taxation on VAT Deduction Certificate Deductible Term Issues Related to Notice" (Guo Shui Han [2009] No. 617) Article 2, the implementation of the Customs Import Duty Paid (hereinafter referred to as the Customs payment book) "First match after deduction" Management Measures VAT general taxpayer, made on 1 January 2010 issued by customs after payment notice shall be issued, within 180 days from the date of submission to the competent tax authorities, the “customs duty certificate deductible list" (including paper and electronic data information) for auditing comparison.
Failure to implement the customs payment book "first match after deduction” Management Measures VAT general taxpayer, made on 1 January 2010 issued by customs after the payment book, should be 180 days from the date of issuance of the first tax, before the end of the reporting period, go to the competent tax authorities for deductible input tax .
"State Administration of Taxation on the part of the pilot areas for Payment of Customs Import VAT "First match after deduction" Management Approach of the Notice" ( Guo Shui Han [2009] No. 83 ), it provides that in order to further strengthen the customs import VAT payment Book (hereinafter referred to as the Customs payment book) VAT deduction management, the State Administration of Taxation decided since 1 April 2009 onwards, in Hebei, Henan, Guangdong and Shenzhen for trial "before deduction than the latter," the management approach. Units of the implementation of the measures should be limited to Hebei, Henan, Guangdong and Shenzhen area. The rest of the unit should belong to the failure to implement the customs payment book "First match after deduction " management approach of the unit.