Legal basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Management of Abnormal VAT Deduction Vouchers, etc. 1. Special VAT invoices that meet one of the following conditions are included in the scope of abnormal vouchers:
(a) the taxpayer lost or stolen special tax control equipment has not been issued or the special VAT invoice has not been uploaded;
(2) Special VAT invoices that abnormal taxpayers fail to report to the tax authorities or fail to pay taxes as required;
(3) Special VAT invoices that are found to be "inconsistent", "missing" and "invalid" by the VAT invoice management system;
(4) According to the big data analysis of State Taxation Administration of The People's Republic of China and Provincial Taxation Bureau, it is found that the special VAT invoices issued by taxpayers are suspected of being falsely issued and failing to pay consumption tax according to regulations;
(5) Special VAT invoices under the circumstances specified in Item (1) of Article 2 of the Announcement of State Taxation Administration of The People's Republic of China on the Identification and Handling of Special VAT Invoices Issued by Tax Evasion (Lost) Enterprises (State Taxation Administration of The People's Republic of China Announcement 20 16 No.76).