The special VAT invoices that are invalidated after certification in the current month are compared as "invalid invoices" in the VAT audit system of State Taxation Administration of The People's Republic of China, China in the next month, and distributed to the local, municipal and state tax bureaus in State Taxation Administration of The People's Republic of China, China through the VAT deduction voucher audit system. The competent tax authorities of taxpayers inform the invoice recipients to transfer out the input tax.

The buyer needs to pay the tax on the invalid invoice, but can't deduct the output tax, so the loss can only be claimed from the other party. The other party will face a fine.

1. The buyer has authenticated the invoice, and the information has been uploaded. It cannot be deleted. However, the other party has invalidated the invoice, and the audit system will be inconsistent. State Taxation Administration of The People's Republic of China will definitely send verification information to the competent tax authorities of the buyer through the audit and inspection management system of VAT deduction vouchers, requesting to check the reasons.

Second, the buyer has deducted the invoice from the input tax.

After receiving the abnormal comparison investigation information sent by the system, if the buyer has declared the invoice as deduction, the competent tax authorities shall send the investigation information to the competent tax authorities of the seller through the VAT deduction voucher audit and inspection management system according to the regulations.

The competent tax authorities of the seller go to the seller's enterprise to verify the reasons for the invalidation of invoices and the copying of tax returns, and send a reply to the competent tax authorities of the buyer through the system. The competent tax authorities of the buyer shall deal with it according to the law according to the reply:

(1) If the seller cancels by mistake and has truthfully declared the tax, the buyer can declare the invoice to deduct the input tax, and it is not necessary to transfer out the input and re-invoice.

(2) If the seller is "invalidated by mistake and fails to declare tax truthfully", the competent tax authorities will ask the buyer to transfer the input, and the buyer can ask the other party to issue a new invoice after the input is transferred out.

(3) If it is really an invoice that needs to be voided normally, the buyer must input it out.

Three, the buyer did not deduct the invoice input tax treatment

If the buyer, after appraising the invoice, knows that the other party will void the invoice, but voluntarily refuses to declare the invoice to deduct the input tax (fill in lines 24-26 of Schedule 2 of the declaration form), the competent tax authorities of the buyer need not issue an investigation to the competent tax authorities of the drawer after verification.

Four, therefore, the "VAT deduction voucher audit inspection management system" investigation information will be issued soon. You just have to wait patiently and cooperate with the competent tax authorities.