a: if a special vat invoice is lost, you should first go to the tax office to get it, fill in the report form of loss/damage of invoice, and publish a loss statement in the newspaper. According to Article 28 of the Notice of State Taxation Administration of The People's Republic of China Municipality on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2116] No.156), the general taxpayer loses the invoice copy and deduction copy of the special invoice that has been issued. If it has been certified before the loss, the buyer shall submit the copy of the corresponding special invoice bookkeeping copy provided by the seller and the Tax Declaration Certificate of Lost Special VAT Invoice issued by the local competent tax authority of the seller to the competent tax authority of the buyer for examination and approval. If it is not certified before it is lost, the buyer shall go to the competent tax authority for certification with the copy of the corresponding special invoice bookkeeping joint provided by the seller. If it is certified, the copy of the special invoice bookkeeping joint and the Certificate of Tax Return for Lost Special VAT Invoice issued by the local competent tax authority of the seller can be used as the deduction certificate of VAT input tax after being examined and approved by the competent tax authority of the buyer.

if the general taxpayer loses the deduction copy of the issued special invoice, if it has been certified before the loss, a copy of the invoice copy of the special invoice can be used for future reference. If it is not certified before it is lost, it can be certified by the competent tax authorities with a special invoice, and a copy of the special invoice will be kept for future reference.

if a general taxpayer loses the invoice copy that has been issued with a special invoice, he can use the special invoice deduction as an accounting voucher, and keep a copy of the special invoice deduction for future reference.