Policy basis

Announcement of the State Administration of Taxation on Concerns Relating towards the Simplification of your Procedures for the Collection and Use of Value-added Tax Invoices (Announcement No. 19 of 2014 by the State Administration of Taxation) around the 'Simplification of the Processing Procedure for Lost Special Invoices'

The common taxpayer loses the invoice and deduction coupons that have been issued with specific invoices. If the certification is consistent before the loss, the purchaser can rely on the copy of the corresponding specific invoice bookkeeping coupon offered by the seller along with the 'Lost' issued by the sales tax bureau. hard disk photo recovery software have been declared tax return certificate 'or' Lost cargo transportation industry VAT invoices happen to be tax return certificate '(Annex 1, 2, hereinafter collectively referred to as' certificate '), as a VAT input tax deduction certificate; if lost If the certificate has not been authenticated just before, the purchaser is going to be certified by the copy with the corresponding specific invoice bookkeeping unit offered by the seller. If the certification is consistent, it can be utilized as a value-added by the copy of the unique invoice bookkeeping unit and the 'certificate' issued by the sales tax authority. Voucher for deduction of input tax. A copy in the special invoice bookkeeping unit and the 'certificate' are kept for future reference.

Basic taxpayers lose the deduction coupons which have been issued with special invoices. If they have been certified prior to the loss, they're able to make use of the copies on the unique invoice invoices for future reference; if they may be not authenticated prior to the loss, they're able to use the specific invoice invoices for certification. Copies are kept for future reference.

recover photos from hard drive loses the invoice coupon which has issued a particular invoice, and can make use of the specific invoice deduction coupon as the accounting voucher, and the copy on the particular invoice deduction coupon is kept for future reference.

Practical interpretation

Xiao Chen's tax practice interpretation:

If the specific ticket is lost, it can be deducted and certified with all the 'Tax Return Certificate' along with a copy on the specific invoice bookkeeping unit, and may be utilised as a bookkeeping voucher.