How to make up for the tax if the invoice exceeds the limit?

If the invoice amount exceeds the quota, you should go to the tax bureau to apply for tax repayment on the invoice that exceeds the quota. The tax bureau will give you a list, which lists the invoice number and the amount issued, excluding the tax amount. Review comments, etc.

After review, go to the tax office to process tax deductions, fill out a supplementary declaration form for fixed-amount invoices, correctly fill in the sales volume exceeding the fixed amount and the tax to be paid on the form, and you can go to the window. Helped with tax repayment over the quota. Extended information

If underpayment or unpaid tax is caused by calculation errors or work negligence, and the tax needs to be paid back, differential treatment will be implemented based on the specific circumstances: due to the responsibility of the tax authorities, the taxpayer , The withholding agent underpays or fails to pay taxes.

The tax authorities can require taxpayers and withholding agents to pay back taxes within 3 years, but they are not allowed to impose late payment fees; due to errors such as calculation errors by taxpayers and withholding agents, the tax is not paid or underpaid. For taxes, the tax authorities can pursue the collection within 3 years. Under special circumstances, the collection period can be extended to 10 years.

Baidu Encyclopedia-Tax Payment