Article 31 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices stipulates: "Units and individuals that use invoices shall properly keep invoices. When the invoice is lost, it shall be reported to the tax authorities in writing on the day when the loss is found, and it shall be declared invalid in the newspaper. "
Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Stolen and Lost Special VAT Invoices (State Taxation Administration of The People's Republic of China Announcement No.50, No.2016) stipulates: "For the convenience of taxpayers, the State Administration of Taxation has decided to cancel the stipulation that taxpayers' special VAT invoices must be published in China Tax News when they are stolen or lost."
According to Item 9 of Article 35 of the Measures for the Administration of Invoices of the People's Republic of China, in case of any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of less than 1 10,000 yuan; Illegal income shall be confiscated: (9) Failing to store and keep invoices in accordance with regulations.
Article 36 of the Measures for the Administration of Invoices of the People's Republic of China stipulates: "Whoever carries, mails or transports blank invoices across the prescribed use areas, or carries, mails or transports blank invoices into or out of the country, shall be ordered by the tax authorities to make corrections and may be fined less than 1 10,000 yuan; If the circumstances are serious, a fine of 1 10,000 yuan but not more than 30,000 yuan shall be imposed; Illegal income shall be confiscated.
Whoever loses or damages invoices without authorization shall be punished in accordance with the provisions of the preceding paragraph. "Therefore, the loss of invoices shall be ordered by the tax authorities to correct, and a fine of less than 1 10,000 yuan may be imposed;
If the circumstances are serious, a fine of 1 10,000 yuan but not more than 30,000 yuan shall be imposed. The specific amount of punishment should also be combined with the province's "tax administrative punishment discretion benchmark".
The tax administrative penalty discretion standard:
1, if the number of invoices involved is less than 10, a fine of less than 2000 yuan may be imposed.
2. If the number of invoices involved is more than/kloc-0 and less than 25, a fine of more than 2,000 yuan and less than 1 10,000 yuan may be imposed.
3. If there are more than 25 invoices involved, or if there are more than two acts in five years, or if there are other serious circumstances, a fine of 1 10,000 yuan but not more than 30,000 yuan will be imposed.
Baidu Encyclopedia-Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China