Special VAT invoices that meet one of the following circumstances shall be 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).
Two, the general taxpayer of value-added tax to declare the deduction of abnormal vouchers, and in accordance with the following circumstances, the corresponding special invoices for value-added tax are included in the scope of abnormal vouchers:
(1) The input tax of abnormal vouchers accounts for more than 70% (inclusive) of the input tax of all special VAT invoices in the same period;
(2) The accumulated input tax amount of abnormal vouchers exceeds 50,000 yuan.
If the taxpayer fails to declare the abnormal vouchers of deduction, export tax rebate or transferred-out input tax, the input tax involved shall not be included in the calculation of the input tax of the abnormal vouchers.
Three. If the special VAT invoice obtained by the general VAT taxpayer is included in the scope of abnormal vouchers, it shall be handled in accordance with the following provisions:
(1) If the deduction of VAT input tax has not been declared, it will not be allowed for the time being. Unless otherwise specified, those who have declared the deduction of VAT input tax shall be transferred out.
(2) Those who have not declared export tax rebate or have declared but have not applied for export tax rebate are not allowed to apply for export tax rebate temporarily unless otherwise stipulated. If the taxpayer who applies the method of VAT exemption and refund has already applied for export tax refund, it shall transfer out the input tax according to the VAT indicated on the special VAT invoice included in the scope of abnormal vouchers; If the taxpayer who applies the method of VAT exemption and refund has already applied for export tax refund, the tax authorities shall, in accordance with the existing regulations, recover the tax refund corresponding to the special VAT invoice included in the scope of abnormal vouchers.
Special VAT invoices obtained by taxpayers during the period of stopping export tax refund (exemption) due to fraudulent export tax refund shall be executed in accordance with the provisions of Item (1) of this Article if they fall within the scope of abnormal vouchers.
(3) If the taxpayer of consumption tax continuously produces taxable consumer goods from the taxable consumer goods purchased or commissioned for processing and recycling, and has not yet declared the deduction of the consumption tax paid by the raw materials, the deduction is temporarily not allowed; If the deduction has been declared, the consumption tax allowed to be deducted in the current period will be offset, and the tax that has not been offset in the current period should be paid.
(4) A taxpayer with a tax credit rating of A may apply to the competent tax authority for approval within 10 working days from the date of receiving the notice from the tax authority, if he has obtained abnormal vouchers and has declared to deduct value-added tax, apply for export tax rebate or deduct consumption tax. Upon verification by the tax authorities, those who meet the relevant provisions of the current VAT input tax deduction, export tax rebate or consumption tax deduction shall not be treated as transferring out the input tax, recovering the refunded tax, deducting the consumption tax that is allowed to be deducted in the current period, etc. If a taxpayer fails to apply for approval within the time limit, it shall be dealt with in accordance with the provisions of items (1), (2) and (3) of this article after the expiration of the time limit.
(5) Taxpayers who have objections to the abnormal vouchers identified by the tax authorities may apply to the competent tax authorities for verification. After verification by the tax authorities, taxpayers can continue to declare the deduction or re-declare the export tax rebate if they meet the relevant provisions of the current VAT input tax deduction or export tax rebate; Taxpayers who meet the conditions for consumption tax deduction and have paid consumption tax may continue to declare consumption tax deduction.
Four, State Taxation Administration of The People's Republic of China, the provincial tax bureau big data analysis found that there are tax-related risks of taxpayers, not offline billing, the billing personnel in the use of billing software, should be in accordance with the tax authorities designated way to verify the identity of personnel.
5. Taxpayers newly registered as general taxpayers of value-added tax shall not issue invoices offline within 3 months from the date of initial invoicing, except for specific taxpayers who do not use the Internet for taxation or do not have risk conditions according to relevant regulations.
Six, this announcement shall come into force as of February 2020 1 day. Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Identification and Handling of Special VAT Invoices Issued by Tax Evasion (Loss) Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.76) and Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Establishing a Rapid Response Mechanism for Out-of-control VAT Invoices (Guo Shui Fa [2004] 123, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China bulletin No.31, 20 18 Revision) Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Handling Special Invoices for Value-added Taxes Suspected of Violation by Golden Tax Engineering Information System (Guo Shui Han [2006] No.969), Article 1, Item (2) and Article 2, Notice of State Taxation Administration of The People's Republic of China on Doing a Good Job in Collecting Data of Out-of-control VAT Invoices (Guo [2007] 5/KLOC-0 Reply of State Taxation Administration of The People's Republic of China on Handling Out-of-control VAT Invoices (No.607 [2008] of the State) and Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Export Tax Refund for Foreign Trade Enterprises with Special VAT Invoices (State Taxation Administration of The People's Republic of China