Report the lost invoice to the competent tax authority immediately, collect and fill in the List of Lost and Stolen Invoice and the Registration Form for Publication of General Invoice Loss Reporting Statement, then write an application, explain the reasons for the loss, and go through the relevant formalities with the competent tax authority together with the materials to prove the loss. Publish the loss reporting statement (full name of the enterprise, full name of ordinary invoice, invoice code number and invoice number) in newspapers and periodicals as required, and carry a whole newspaper with the loss reporting statement, including the letterhead, official seal and the description of the lost invoice (required to write: general situation of the enterprise, reasons for invoice loss, rectification measures of the enterprise, etc.). ), and at the same time provide a copy of the official seal of the enterprise invoice management system. The invoice has been issued, and the stub copy or bookkeeping copy of the lost invoice can also be provided.
No matter whether you lose a special VAT invoice or an ordinary invoice, you will be fined.
suggestion
The buyer can use the penalty decision for invoice loss, the copy of the stub affixed with the special financial seal or invoice seal, the tax payment certificate of the seller's invoice issued by the other tax authority, and the copy of the stub affixed with the seal of the local competent tax authority for confirmation.
Question 2: How to deal with the loss of the national tax invoice book and how to reissue it 1. When the taxpayer's invoice book is lost or stolen, it shall report to the competent tax authorities in writing on the same day, and publish a loss statement in non-entertainment newspapers and periodicals issued at or above the prefecture level or in the media required by the tax authorities according to relevant regulations. Fill in the tax ticket loss report and provide the following information:
(1) A written report stating the facts.
(2) the title or masthead of the newspaper that published the loss statement. 2. Time limit for processing: complete information, complete procedures, no violations, and qualified ones will be settled on the spot (reissued).
Question 3: What should I do if the blank ordinary invoice of national tax is lost? I should report it to the tax authorities in writing on the day I find it lost, and declare it invalid in the newspaper. And fill in 1 invoice loss/damage report form, provide the original and photocopy of the page where the lost invoice statement was published, and the invoice titled your company obtained when the lost invoice statement was published, and report it to the tax authorities for inspection. For the lost invoices of your company, according to Article 35 of the Measures for the Administration of Invoices, the tax authorities shall order it to make corrections and may impose a fine of less than 1 1,000 yuan.
Question 4: What should I do if the ordinary invoice issued by the tax bureau is lost? Issue a certificate of the lost invoice, stamp it, and then ask the tax bureau to reissue the invoice. For details, call the customer service of the tax bureau. I call customer service every time I have a problem. The online tax filing system says the customer service number. The number of Shijiazhuang is 12366. I don't know if your city is this number. Good luck. Don't worry, the problem will be solved.
Question 5: What should I do if the national tax invoice is lost? According to Article 36 of the Decision of the State Council Municipality on Amending the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.587 of the State Council of the People's Republic of China) and the Measures for the Administration of Invoices in People's Republic of China (PRC), if a blank invoice is carried, mailed or transported into or out of the country, if the circumstances are serious, a fine of 6,543,800 yuan or more and 30,000 yuan or less shall be imposed; Illegal gains shall be confiscated.
Whoever loses or destroys invoices without authorization shall be punished in accordance with the provisions of the preceding paragraph.
In addition, there are many types of national tax invoices, and I know a little about the problems mentioned. The answer is as follows:
1. In the case of special VAT invoices, if the date is less than 180 days, according to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Revision (Guo Shui Fa [2006]156), the general taxpayer loses the special invoice seal and deduction stamp that have been issued for special invoices. If it is proved that the loss is consistent before, the buyer can use the copy of the corresponding special invoice bookkeeping copy provided by the seller and the lost certificate of the taxed special VAT invoice issued by the local competent tax authority as the VAT input tax deduction certificate after approval by the buyer's competent tax authority; If it is not certified before loss, the buyer shall submit the copy of the corresponding special invoice bookkeeping copy provided by the seller to the competent tax authority for certification. Certified copies of the Special Invoice Bookkeeping Joint issued by the local competent tax authorities of the seller and the Tax Declaration Form for Lost Special VAT Invoice can be used as VAT input tax deduction vouchers after being examined and approved by the competent tax authorities of the buyer.
The general taxpayer loses the special invoice deduction form that has been issued. If it has been certified before reporting the loss, a copy of the invoice of the special invoice can be provided for future reference; If it is not certified before it is lost, it may be certified by the competent tax authorities with a special invoice, and a copy of the special invoice shall be kept for future reference.
The general taxpayer loses the invoice copy that has issued the special invoice, and the special invoice deduction copy can be used as an accounting voucher, and the special invoice deduction copy can be kept for future reference.
2. For other ordinary VAT invoices, a written report shall be submitted to the competent State Taxation Bureau. After the buyer's approval from the competent State Taxation Bureau, it can be recorded with a stub and a copy.
Question 6: How to deal with the loss of national tax invoice? Enterprises often encounter the problem of lost invoices, and taxpayers often don't know how to deal with it. The provisions on the handling of lost VAT invoices are comprehensive, and general invoices can basically be referred to. Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Amending the Provisions on the Use of Special Invoices for Value-added Tax [Guo Shui Fa [2006]156] Article 28 If a general taxpayer loses the invoice and deduction of a special invoice that has been issued, if it was certified before it was lost, the buyer shall, after purchasing, show the copy of the corresponding special invoice bookkeeping copy provided by the seller and the Certificate of Loss of Special Invoices for Value-added Tax issued by the local competent tax authorities (Annex 5). If it is not certified before loss, the buyer shall submit the copy of the corresponding special invoice bookkeeping copy provided by the seller to the competent tax authority for certification. Certified copies of the Special Invoice Bookkeeping Joint issued by the local competent tax authorities of the seller and the Tax Declaration Form for Lost Special VAT Invoice can be used as VAT input tax deduction vouchers after being examined and approved by the competent tax authorities of the buyer. The general taxpayer loses the special invoice deduction form that has been issued. If it has been certified before reporting the loss, a copy of the invoice of the special invoice can be provided for future reference; If it is not certified before it is lost, it may be certified by the competent tax authorities with a special invoice, and a copy of the special invoice shall be kept for future reference. The general taxpayer loses the invoice copy that has issued the special invoice, and the special invoice deduction copy can be used as an accounting voucher, and the special invoice deduction copy can be kept for future reference. The above are specific operational issues, so what responsibilities should taxpayers bear? I. Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.25 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) Article 31 Units and individuals that use invoices shall keep them properly. When the invoice is lost, it shall be reported to the tax authorities in writing on the day of discovery, and it shall be declared invalid in the newspaper. Two. Measures for the Administration of Invoices in People's Republic of China (PRC) * * Article 36 of Order No.587 of the State Council of the People's Republic of China, if a blank invoice is carried, mailed or transported across the prescribed area, if it enters or exits the country, the tax authorities shall order it to make corrections and may impose a fine of 6,543,800 yuan or less; If the circumstances are serious, a fine of 6,543,800 yuan and 30,000 yuan shall be imposed; Illegal gains shall be confiscated. Whoever loses or destroys invoices without authorization shall be punished in accordance with the provisions of the preceding paragraph. Of course, the above provisions on "publishing in the newspaper" and "punishment" are mainly aimed at blank invoices, because the loss of blank invoices is more harmful and the possibility of being falsely opened is greater, so the taxpayer's responsibility is relatively greater. The loss of invoices that have been issued should also be reported to the tax authorities, but it is not necessary to make a statement in the newspaper. There may be some specific regulations on punishment in various places, but generally it should be lighter than the fine for losing blank invoices.
Question 7: What should I do if the tax invoice is lost? If the invoice is lost, it needs to be published. There are many newspapers. You should ask the local taxation bureau what newspaper you want to publish. Preparation materials for newspaper posting: type a "loss statement", stating that * * * company has lost * * invoice, the invoice code is * * *, and the invoice number is * * * * (invoice copy/customer copy/bookkeeping copy), and hereby declare the invoice (stamped/uncapped). Then you can go to the newspaper office to report the loss of the invoice and affix the official seal on the "report of loss reporting". Have you sent it to customers?
Question 8: In this case, what should I do if the blank invoice is lost? There is no need to take the blame and resign, but you will be fined.
Handling of lost invoices:
If your business is lost, please report it to the competent tax authorities immediately and go through the corresponding reporting procedures.
(1) handler
1. If an invoice is lost, obtain the registration form published in the invoice management window and report the loss to the newspaper office;
2. After the newspaper is published, the information should be submitted to the invoice management window, and the invoice management department will punish the taxpayer who lost the invoice in accordance with the relevant provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC);
3. The invoice management window handles the cancellation of invoices and other matters.
(2) Providing information
1. Invoice Loss Reporting Application Approval Form
2. Newspaper (lost statement)
Question 9: What should I do if I lose the ordinary invoice issued by the national tax authorities? According to Article 41 of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Detailed Rules for Implementation): "Units and individuals who use invoices shall keep them properly and shall not lose them. If the invoice is lost, it should be reported to the competent tax authorities in writing on the day of loss and declared invalid in newspapers, television and other media. "
Please go through the above procedures, and then follow the following procedures:
1. The consumer who lost the invoice went to the sales unit to ask for a copy of the invoice stub (stamped with the special invoice seal or financial seal of the sales unit);
2. Go to the local competent tax authorities of the seller's place to stamp for confirmation and register for the record;
3. The sales unit reissues the sales invoice that is consistent with the original sales invoice stub.
Question 10: What should I do if I lose the unopened invoice? 100 integral. The lost invoice must be declared in the newspaper, and then I go to the tax bureau to pay the fine. If it doesn't match, I will invalidate the misplacement in the billing system, such as system 20, invoice 2 1. , and directly empty 20.