The missing invoice shall not be used as the deduction voucher of the input VAT, which shall be checked by the management department in accordance with the relevant provisions of the audit and inspection, and handled according to the relevant provisions.

1. According to Article 2 of the Notice of State Taxation Administration of The People's Republic of China on Handling Special Invoices for Value-added Tax Suspected of Violation Found in the Information System of Value-added Tax Collection and Management of Golden Tax Project:? At present, the VAT special invoice audit system finds that the suspected illegal invoices are classified into three types: unmatched comparison, missing joint and invalid.

2. If it is confirmed by the tax authorities that it is the responsibility of the tax authorities and caused by technical errors, it is allowed to be used as a deduction voucher for the input VAT; Those that are not the responsibility of the tax authorities and caused by technical errors shall not be used as the deduction voucher for the input VAT. If it is the responsibility of the tax authorities, the district and county tax authorities will issue a written certificate after verification by the relevant departments of the tax authorities' misoperation; If it is a technical error, the district and county tax authorities shall issue a written certificate after verification by the competent technical department of the tax authorities.