2. Relevant regulations:
Article 28 of the Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006] 156) stipulates that if the general taxpayer loses the invoice (official tax receipt) and the deduction invoice (official tax receipt) issued by the local competent tax authorities, and it is confirmed that they are consistent with those before the loss, the buyer shall produce a copy of the corresponding special invoice (official tax receipt) provided by the seller and the ". If the authentication is consistent, the copy of the special billing and bookkeeping copy issued by the local competent tax authority of the seller and the proof of the lost special VAT billing tax return form can be used as the VAT input tax deduction certificate after the approval of the competent tax authority of the buyer.
The general taxpayer loses the special ticket deduction coupon issued. If it has been certified before reporting the loss, a copy of the special ticket can be kept for future reference. If it is not certified before it is lost, it can be certified by the competent tax authorities by using a special ticket, and a copy of the special ticket will be kept for future reference.
The general taxpayer loses the invoice copy that has issued the special invoice, and the special invoice deduction copy can be used as an accounting voucher, and the special invoice deduction copy can be kept for future reference.