1. According to the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China (Order No.25 of State Taxation Administration of The People's Republic of China), "Article 31 Units and individuals who use invoices shall keep them properly. When the invoice is lost, it shall be reported to the tax authorities in writing on the day when the loss is found, and it shall be declared invalid in the newspaper. "

2. According to the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Stolen and Lost Special VAT Invoices (State Taxation Administration of The People's Republic of China Announcement No.50, No.2016): "For the convenience of taxpayers, the State Administration of Taxation has decided to cancel the stipulation that taxpayers' special VAT invoices must publish a" loss statement "in China Tax News when they are stolen or lost. This announcement shall come into force as of the date of promulgation. "

III. According to Article 3 of the Announcement of State Taxation Administration of The People's Republic of China on Simplifying the Procedures for Receiving and Using VAT Invoices (State Taxation Administration of The People's Republic of China Announcement No.2014 19):

"Three, simplify the processing flow of lost special invoices.

If the general taxpayer loses the invoice copy and deduction copy of the special invoice that has been issued, if it is certified to be consistent before the loss, the buyer can use the copy of the corresponding special invoice bookkeeping copy provided by the seller and the Certificate of Tax Return of the Lost Special VAT Invoice or the Certificate of Tax Return of the Lost Special VAT Invoice for the Cargo Transportation Industry (annexes 1 2, hereinafter collectively referred to as the Certificate) as the deduction certificate of the VAT input tax;

If it is not authenticated before it is lost, the buyer shall authenticate it with the copy of the corresponding special invoice bookkeeping joint provided by the seller, and the copy of the special invoice bookkeeping joint and the Certificate issued by the competent tax authority of the seller can be used as the deduction certificate of the VAT input tax.

A copy of the special invoice and the Certificate shall be kept for future reference.

The general taxpayer loses the deduction copy of the special invoice that has been issued. If it has been certified before the loss, a copy of the invoice copy of the special invoice can be used for future reference;

If it is not certified before it is lost, it can be certified with special invoice, and a copy of the special invoice will be kept for future reference.

If a general taxpayer loses the invoice copy that has issued a special invoice, the special invoice deduction copy can be used as an accounting voucher, and a copy of the special invoice deduction copy can be kept for future reference. "