According to Article 34 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC), the administrative penalty for violating the laws and regulations on invoice management shall be decided by the tax authorities at or above the county level; A fine of less than 2000 yuan may be decided by the tax office. ? The tax authorities shall punish acts that violate the laws and regulations on invoice management, and shall notify the parties concerned in writing of the decision on administrative punishment.

If the taxpayer loses the issued invoice (unpaid party), it shall immediately void the electronic invoice in the invoicing system, submit a report on loss reporting to the competent local tax authorities and publish a statement on loss reporting. The competent local tax authorities should enter the printing serial number of the lost invoice in the "Electronic Invoice Verification and Sales" module of the centralized system, select "Lost and Invalid", and punish the illegal invoice according to the relevant provisions of invoice management.

If a taxpayer loses an invoice issued in the month other than invoicing, it shall immediately report the loss according to the procedure for issuing red-ink invoices, and replace the original red-ink invoice with the loss statement in the reference materials. The competent local tax authorities shall punish illegal invoices in accordance with the relevant provisions on invoice management.

Extended data:

Guangzhou local tax reminds that the loss of invoices belongs to the act of not keeping invoices according to regulations, and the tax authorities can give corresponding punishment according to the actual situation. Taxpayers should deal with their lost invoices in time according to relevant regulations, and don't bring unnecessary losses to themselves because of improper things.

Baidu Encyclopedia-Detailed Rules for the Implementation of People's Republic of China (PRC) Invoice Management Measures

Phoenix. Com- what should I do with the lost invoice?