When the tax bureau finds that the invoice is abnormal, the taxpayer needs to actively cooperate with the investigation of the tax bureau, provide relevant information and explain the situation as required, and make rectification as required. If abnormal invoices involve tax evasion, tax evasion and other illegal acts, taxpayers may also face administrative penalties and legal responsibilities.

First of all, understand the reasons for abnormal invoices.

Abnormal invoices may be caused by many reasons, such as incorrect filling of invoice information, irregular issuance of invoices, and inconsistency between invoices and actual transactions. Taxpayers first need to know the specific reasons of abnormal invoices in order to cooperate with the investigation and rectification of the tax bureau.

Second, cooperate with the investigation of the tax bureau.

After the tax bureau finds that the invoice is abnormal, it will generally notify the taxpayer to check it. Taxpayers should provide relevant invoices, contracts, account books and other information to explain the situation as required by the tax bureau. In the process of cooperating with the investigation, taxpayers shall truthfully provide information and shall not conceal or make false statements.

Third, carry out rectification.

If there are problems with abnormal invoices, taxpayers need to make rectification according to the requirements of the tax bureau. This may include re-issuing compliance invoices, adjusting accounting treatment, and paying taxes. In the process of rectification, taxpayers should strictly abide by the provisions of the tax law to ensure the effectiveness and compliance of rectification measures.

Fourth, prevent recurrence.

In order to avoid the recurrence of abnormal invoices, taxpayers should strengthen internal management and standardize the process of issuing and using invoices. For example, establish a strict invoice audit system, conduct self-inspection on invoices regularly, strengthen employee training, and improve the standardization and accuracy of invoice management.

To sum up:

When the tax bureau finds that the invoice is abnormal, the taxpayer needs to actively cooperate with the investigation, provide relevant information and explain the situation as required, and make rectification as required. At the same time, strengthen internal management, standardize the process of issuing and using invoices, and prevent the recurrence of abnormal invoices. In the whole process, taxpayers should strictly abide by the provisions of the tax law and ensure the legality and compliance of their actions.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 52 provides that:

"For decisions made by tax authorities in accordance with the provisions of this Law, taxpayers, withholding agents and tax payment guarantors must pay or remit taxes and late fees within the prescribed time limit. Taxpayers, withholding agents, tax payment guarantors and tax authorities must first pay or remit taxes, late fees or provide corresponding guarantees in accordance with the tax decisions of tax authorities, and then they can apply for administrative reconsideration according to law; If he refuses to accept the decision of administrative reconsideration, he may bring a lawsuit to the people's court according to law. If a party refuses to accept the punishment decision, enforcement measures or tax preservation measures of the tax authorities, it may apply for administrative reconsideration or bring a lawsuit to the people's court according to law. If a party fails to apply for administrative reconsideration, bring a suit in a people's court or perform the punishment decision of the tax authorities within the time limit, the tax authorities that have made the punishment decision may take compulsory enforcement measures as stipulated in Article 40 of this Law or apply to the people's court for compulsory enforcement. "

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 35 provides that:

"In violation of the provisions of these measures, in any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of 6,543,800 yuan; Illegal gains shall be confiscated:

(a) the invoice should be issued but not issued, or the invoice is not issued at one time according to the prescribed time limit, order and column, or the special invoice seal is not stamped;

(two) using the tax control device to issue invoices, and failing to submit the invoice data to the competent tax authorities on schedule;

(3) using non-tax-controlled electronic equipment to issue invoices, failing to report the software program description data used by non-tax-controlled electronic equipment to the competent tax authorities for the record, or failing to save and submit the invoice data in accordance with regulations;

(four) the use of invoices;

(5) Expanding the scope of use of invoices;

(6) Substituting other vouchers for invoices;

(7) Invoicing across specified areas;

(8) Failing to pay the cancellation invoices in accordance with the provisions;

(9) Failing to store and keep invoices in accordance with regulations. "

The above legal provisions provide a legal basis for the tax bureau to deal with invoice anomalies, and also standardize the taxpayer's invoice issuance and use behavior. Taxpayers should strictly abide by these regulations in their daily business activities to avoid abnormal invoices.