Legal analysis: Every courier company will have relevant compensation standards. Those with insured price will be compensated according to the insured amount, and those without insured price will be compensated according to the actual price. However, there is a limit to such compensation without insured price. For example, the compensation standard of * * express delivery is: if the express mail is completely damaged or lost due to the organization of express delivery service, the sender has the right to claim compensation according to the actual value of the delivered goods. For the uninsured express mail, the compensation amount of the courier service organization shall not be higher than the value of the express mail declared by the sender on the front of this form (the undeclared express mail shall be deemed as not exceeding RMB 100 yuan), and the compensation amount of the courier service organization shall not be higher than the insured amount. If the express mail is partially damaged, compensation shall be made in proportion to the loss value. How to deal with the loss of invoices: units and individuals who use invoices should keep them properly. When an invoice is lost, it shall be reported to the tax authorities in writing on the day when it is found, and it shall be declared invalid in the newspaper. Disposal of lost invoice: use special invoice deduction to the competent tax authorities for (normal) certification, use special invoice deduction as accounting voucher, and keep a copy of special invoice deduction for future reference. The drawer and the tax bureau do not need special treatment. Disposal of lost deduction: special invoices can be used to be sent to the competent tax authorities for certification, and the special invoices can be used as accounting vouchers, and the special invoices can be kept for future reference. There is no need for the billing unit to make any treatment, and the tax bureau takes the invoice copy as the basis for deduction certification. Handling of lost invoice and deduction: The buyer shall certify with the competent tax authorities by presenting the copy of the corresponding special invoice bookkeeping copy provided by the seller. If the certification is consistent, the copy of the special invoice bookkeeping copy and the Certificate of Tax Return for Lost Special VAT Invoice issued by the local competent tax authorities of the seller can be used as the deduction certificate of VAT input tax after being examined and approved by the competent tax authorities of the buyer. The drawer needs to make a copy of the invoice, and the Certificate of Lost Special VAT Invoice has been filed by the tax bureau of the drawer, which can only be used as the deduction certificate of VAT input tax after being examined and approved by the competent tax authority of the bill collector.

Legal basis: Article 832 of the Civil Code of the People's Republic of China, the carrier shall be liable for damages for damage or loss of the goods during transportation, but the carrier shall not be liable for damages if it proves that the damage or loss of the goods is caused by force majeure, the natural nature or reasonable loss of the goods itself and the fault of the shipper and consignee.