When the financial personnel of the enterprise receive the information of the early warning and investigation of the lost invoice, they should first get in touch with the tax authorities to find out the information of the lost invoice, and then prepare all the information related to the lost invoice:

1, purchase and sale contract;

2. The delivery documents of the other party;

3. The warehousing documents of the enterprise;

4, invoice deduction and invoice;

5. Payment documents;

6. Transportation or logistics materials (including contracts or invoices);

7. If the goods recorded in the lost ticket have been sold, it is necessary to prepare the sales information of the relevant goods;

8. Contact information of the counterparty of this transaction. While providing the above information to the tax authorities, the financial personnel should first take the initiative to get in touch with the drawer, implement the basic situation of the invoice, and find out the reason why the invoice was included in the lost ticket.

The input tax recorded in the lost ticket can be transferred out without penalty; Once it is determined that it is obtained in bad faith, that is, the enterprise buys and sells special invoices for value-added tax, then the enterprise will not only transfer the input tax, but also accept a fine of 1-5 times. In serious cases, the relevant participants of the enterprise will also bear criminal responsibility.