According to Article 28 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006]156No.), the general taxpayer loses the invoice copy and deduction copy of the special invoice that has been issued. If it is identified as consistent before the loss, the buyer shall submit the copy of the corresponding special invoice bookkeeping copy provided by the seller and the tax declaration certificate of the lost special VAT invoice issued by the local competent tax authorities. If it is not certified before loss, the buyer shall submit the copy of the corresponding special invoice bookkeeping copy provided by the seller to the competent tax authority for certification. Certified copies of the Special Invoice Bookkeeping Joint issued by the local competent tax authorities of the seller and the Tax Declaration Form for Lost Special VAT Invoice can be used as VAT input tax deduction vouchers after being examined and approved by the competent tax authorities of the buyer. The general taxpayer loses the special invoice deduction form that has been issued. If it has been certified before reporting the loss, you can use the copy of the invoice of the special invoice for future reference. If it is not certified before it is lost, it may be certified by the competent tax authorities with a special invoice, and a copy of the special invoice shall be kept for future reference.