6. Special invoices and the provisions on the non-deduction of input tax

In addition to the purchase of tax-free agricultural products and self-operated imported goods, the purchase of taxable items falls under any of the following circumstances: , input tax shall not be deducted:

(1) Failure to obtain special invoices as required.

(2) Failure to keep special invoices as required.

(3) The special invoice issued by the seller does not meet the requirements of items (1) to (9) and (11) in the above "3. Requirements for issuance of special invoices".

For those who have the three situations listed above, if the input tax on their purchases of taxable items has been deducted, the input tax should be deducted from the input tax for the current period when the tax authorities discover that they have the above situations.

If any of the following circumstances occurs, it is a failure to obtain a special invoice as required:

(1) Failure to obtain a special invoice from the seller.

(2) Obtain only the accounting coupon or only the deduction coupon.

A person who falls under any of the following circumstances shall be deemed to have failed to keep special invoices in accordance with regulations:

(1) Failure to establish a special invoice management system in accordance with the requirements of the tax authorities.

(2) Failure to assign dedicated personnel to keep special invoices in accordance with the requirements of the tax authorities.

(3) Failure to set up a special place for storing special invoices in accordance with the requirements of the tax authorities.

(4) The tax deduction copy is not bound into a book as required by the tax authorities.

(5) Destroying the basic copies of special invoices without inspection by the tax authorities.

(6) Lost special invoice.

(7) Damage (tear) the special invoice.

(8) Failure to implement other requirements for the custody of special invoices put forward by the State Administration of Taxation or its directly affiliated provincial-level state taxation bureaus.

It does not involve the VAT deduction certificate, so it is wrong.