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 for Lost Special VAT Invoice (Annex 4) issued by the local competent tax authority of the seller as the deduction certificate of VAT input tax after the approval of the tax authority of the buyer. If it is not certified before it is lost, the buyer shall go to the competent tax authority for certification with the copy of the corresponding special invoice bookkeeping joint provided by the seller. If it is certified, the copy of the special invoice bookkeeping joint and the Certificate of Tax Return for Lost Special VAT Invoice issued by the local competent tax authority of the seller can be used as the deduction certificate of VAT input tax after being examined and approved by the competent tax authority of the buyer.

If the general taxpayer loses the deduction copy of the special invoice that has been issued, if it has been certified before the loss, it can use the copy of the special invoice invoice to keep for future reference; If it is not certified before it is lost, it can be used as a special invoice to be certified by the competent tax authorities, 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.