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Latest regulations on handling lost invoices.
Handling of lost ordinary invoices: According to Article 23 of the Measures for the Administration of Invoices in People's Republic of China (PRC) and Articles 33 and 35 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC), invoices must be issued truthfully, and invoices must not be issued without business. If the party that has obtained the invoice copy loses the invoice copy, it may apply to the drawer for issuing a copy of the invoice stub copy, affix the official seal of the drawer and indicate the words "this copy is consistent with the original" before entering the account, and no invoice copy will be issued.

Handling of lost special invoices: If the invoices and deductions of the special invoices delivered to the buyer are lost in the mail, and the relevant invoices have been copied for tax filing, according to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Tax Handling of Lost Special VAT Invoices Issued by the Anti-counterfeiting and Tax Control System of VAT General Taxpayers (Guo Shui Fa [2002] 10), The treatment is as follows: the drawer truthfully declares the sales amount of the lost special VAT invoice, reports the relevant situation to the local competent tax authorities in time, and issues a tax copy certificate of the special VAT invoice issued by the general VAT taxpayer's lost anti-counterfeiting tax control system (hereinafter referred to as the tax copy certificate), and then provides the buyer with a copy of the invoice and the tax copy certificate (the buyer holds the copy of the invoice to its competent tax authorities for certification, and after the certification is passed, Handling lost ordinary invoices with this invoice: According to Article 23 of the Measures for the Administration of Invoices in People's Republic of China (PRC) and Articles 33 and 35 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC), invoices must be issued truthfully, and invoices are not allowed without business. If the party that has obtained the invoice copy loses the invoice copy, it may apply to the drawer for issuing a copy of the invoice stub copy, affix the official seal of the drawer and indicate the words "this copy is consistent with the original" before entering the account, and no invoice copy will be issued. If the invoice and deduction of the special invoice delivered to the buyer are lost in the mail, and the relevant invoice has been copied for tax filing, according to the provisions of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Tax Treatment of the Loss of Special VAT Invoice Issued by the Anti-counterfeiting and Tax Control System of General VAT Taxpayers (Guo Shui Fa [2002] 10), the following treatment shall be made: the drawer truthfully declares the sales amount of the lost special VAT invoice, And report the relevant situation to the local competent tax authorities in a timely manner and issue a tax copy certificate (hereinafter referred to as the tax copy certificate) for the special VAT invoice issued by the anti-counterfeiting tax control system for lost VAT taxpayers, and then provide the buyer with the copy of the invoice and the tax copy certificate (the buyer will go to its competent tax authorities for certification with the copy of the invoice, and after the certification is passed, it can rely on the copy of the invoice and the owner of the seller's place.