The general taxpayer loses the special invoice deduction form that has been issued. If it has been certified before reporting the loss, a copy of the invoice of the special invoice can be provided for future reference; If it is not certified before it is lost, it may be certified by the competent tax authorities with a special invoice, and a copy of the special invoice shall 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.
Therefore, the loss and deduction of special VAT invoices should be handled according to this document.
For the party responsible for the loss, according to Article 36 of the Measures for the Administration of Invoices in People's Republic of China (PRC): "If the invoices are not kept as required, the competent tax authorities shall order it to make corrections within a time limit and may also impose a fine of 10000." Therefore, there are tax legal risks in losing invoices or deducting VAT.
1. If the special VAT invoice is lost, it shall be declared to the newspaper designated by the local tax bureau, and the tax authorities shall go through the formalities for examination and approval of the application for loss reporting of the invoice:
2. After completing the above-mentioned publicity procedures for reporting the loss of remittance, taxpayers need to go to the competent State Taxation Bureau to collect and fill in the Publicity Form for the Loss Statement of Special VAT Invoice, and submit it to the Tax Service Department of the local State Taxation Bureau for approval.
According to Article 36 of the Measures for the Administration of Invoices, if a taxpayer fails to keep invoices as required, the tax authorities shall order it to make corrections within a time limit, confiscate its illegal income and may impose a fine of 1000 yuan.
Authentication and deduction of input tax after the buyer loses the special invoice;
1. If the general taxpayer loses the special VAT invoice issued by the anti-counterfeiting tax control system, and the invoice has passed the authentication of the anti-counterfeiting tax control authentication system before it is lost, the purchasing unit can deduct the input tax on the basis of the stub of the lost invoice issued by the selling unit and the copy of the tax return issued by the local competent tax authority of the selling party, which is approved by the competent tax authority of the purchasing unit.
2. If the general taxpayer loses the special VAT invoice issued by the anti-counterfeiting tax control system and fails to pass the authentication of the anti-counterfeiting tax control authentication system before the invoice is lost, the purchasing unit shall send the stub of the lost invoice issued by the selling unit to the competent tax authorities for authentication. After the certification is passed, the input tax can be deducted by the copy of the invoice and the copy of the tax declaration form of the special VAT invoice lost by the general VAT taxpayer in the anti-counterfeiting tax control system issued by the local competent tax authority of the sales unit, and approved by the competent tax authority of the purchasing unit.
3. A copy of the tax declaration form for issuing special invoices for VAT general taxpayers for anti-counterfeiting and tax control loss shall provide the following information:
1) lost the written report;
2) Lost the copy of the special invoice for bookkeeping. Whether you are the seller or the buyer, if the special VAT invoice issued by you is lost, it shall be handled according to Article 28 of Guo Shui Fa (2006) 156:
Article 28. If the general taxpayer loses the invoice copy and deduction copy of the special invoice that has been issued, and it is proved that they are consistent before the loss, the buyer can use the copy of the corresponding special invoice bookkeeping copy provided by the seller and the Tax Declaration Form for Lost Special VAT Invoice issued by the local competent tax authorities of the seller (Annex 5), which can be used as the input VAT deduction certificate after being audited by the competent tax authorities of the buyer; If it is not certified before loss, the buyer shall submit the copy of the corresponding special invoice bookkeeping copy provided by the seller to the competent tax authority for certification. Certified copies of the Special Invoice Bookkeeping Joint issued by the local competent tax authorities of the seller and the Tax Declaration Form for Lost Special VAT Invoice can be used as VAT input tax deduction vouchers after being examined and approved by the competent tax authorities of the buyer.
The general taxpayer loses the special invoice deduction form that has been issued. If it has been certified before reporting the loss, a copy of the invoice of the special invoice can be provided for future reference; If it is not certified before it is lost, it may be certified by the competent tax authorities with a special invoice, and a copy of the special invoice shall 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.