2. If a real transaction happens to the general VAT taxpayer, but the VAT tax deduction certificate is overdue due to objective reasons, it will be audited by the competent tax authorities, reported step by step, certified and audited by State Taxation Administration of The People's Republic of China, and compared with the matching VAT tax deduction certificate, allowing taxpayers to continue to deduct their input tax. The specific objective types are as follows:
(1), the VAT deduction certificate is overdue due to force majeure factors such as natural disasters and social emergencies;
(2) The VAT deduction certificate is stolen or robbed, or it is overdue due to lost or mistaken mailing;
(3) The relevant judicial and administrative organs impound the VAT deduction certificate during business or inspection, and the taxpayer can't fulfill the reporting obligation normally, or the information system and network of the tax authorities fail to process the taxpayer's online certification data in time, which leads to the overdue VAT deduction certificate.
(4) Due to economic disputes, the buyer and the seller failed to deliver the VAT tax deduction certificate in time, or the taxpayer changed the tax payment place, and it took too long to cancel the old household and re-apply for tax registration, resulting in the overdue VAT tax deduction certificate.
(5) The VAT deduction certificate is overdue due to the failure to handle the handover procedures due to the casualties of enterprise taxpayers, sudden critical illness or unauthorized resignation;
(6) Other circumstances stipulated by State Taxation Administration of The People's Republic of China.
Extended data:
A special VAT invoice must be issued in accordance with the following provisions:
1, the project is completely filled in, and all the copies are filled in at one time, and the contents and amounts of the upper and lower copies are consistent.
2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the word "Misfilled and Invalid" shall be marked on the special invoice filled in by mistake. If the special invoice becomes invalid after it is issued because the buyer does not ask for it, it should also be handled as an error.
3. The invoice and deduction forms shall be stamped with the special seal of the unit invoice, and no other financial seal shall be affixed. According to different versions of special invoices, the special financial seal or invoice seal is stamped in the lower left corner or lower right corner of the special invoice, covering the column of "billing unit". The special seal for invoices uses red inkpad.
4. When issuing special invoices, taxpayers must stamp the sales unit column of special invoices in advance. Do not fill in the column of "sales unit" by hand. If it is filled in by hand, it is a special invoice that has not been issued according to the regulations, and the buyer shall not be used as a tax deduction certificate. Special invoice sales unit column stamp with blue inkpad.
5. When issuing a special invoice, it must be capped with the symbol "RMB" before the total (in figures) in the column of "Amount" and "Tax", and capped with the symbol ""before the total (in words) in the column of "Price and Tax".
6. In case of return, the sales discount will receive the buyer's deduction coupon and invoice.
7, the tax authorities on behalf of the special invoice, in addition to the taxpayer's special financial seal, must also be stamped with the tax authorities on behalf of the special invoice for value-added tax, the special seal stamped in the middle of the bottom of the special invoice, using red inkpad. Where the above stamp is not affixed, the buyer shall not be used as a deduction voucher.
8. Special invoices shall not be opened for use.
Baidu Encyclopedia-Special VAT Invoice
State Administration of Taxation-Announcement on Deduction of Overdue VAT Tax Deduction Certificates