The electronic data of customs payment documents that need to be declared and deducted during the levy period of this month must be collected through the electronic declaration system before the end of last month. \ \ For the deduction vouchers in the notice of audit results that are consistent with the audit and meet the provisions of VAT deduction, the taxpayer shall declare the deduction within the tax declaration period of the month when the tax authorities provide the audit comparison results, and the overdue input tax will not be deducted. According to the notice of audit results, taxpayers can fill in the data of "Special Payment Letter for Customs Import VAT" in the fifth column of "Attached Information of VAT Tax Return" (Schedule 2) to declare and deduct. \ \ Taxpayers can inquire about the audit result information of last month and the day before the data was submitted last month. For enterprises that use customs payment forms to declare tax deduction, it is generally between 1 and the deadline for tax declaration -2 (if the deadline for tax declaration in the current month is 15, the self-confirmation operation will be completed within 13 at the latest). According to the audit comparison of the inquired customs payment forms, you can confirm downloading the audit result notice generated last month (only 1 can be performed every month).