2017-03-31
Ye Quanhua
Real Estate Tax Service Network
Deduction processing technique soon after losing unique VAT invoice
The significance of special value-added tax invoices is naturally self-evident, and ought to be appropriately kept, but it is inevitable that there will probably be losses apart from those that happen. data recovery from deleted partition don't really comprehend the way to cope with the loss of special VAT invoices. Yiye Zhouzhou has compiled relevant data.
Very first, the disposal of your purchaser soon after the loss on the particular VAT invoice
You will find 3 circumstances in line with the lost order, and they are handled separately as outlined by no matter if they've been authenticated.
What needs to be reminded here is the fact that it doesn't matter what the cause is lost, the purchaser desires to maintain the corresponding information for reference or deduct the voucher in accordance with the above corresponding predicament.
Furthermore, recover deleted partition free -mentioned regulations are depending on the 'State Administration of Taxation Announcement No. 19 of 2014', and according to the 'State Administration of Taxation Announcement No. 99 of 2015', the particular invoices for freight have been discontinued and specific invoices for value-added tax have also been applied.
Second, the disposal with the seller right after the loss of the specific VAT invoice
According to Write-up 31 in the 'Implementation Rules with the People's Republic of China on Invoice Management Measures' (modified by the State Administration of Taxation No. 37), units and folks making use of invoices shall maintain the invoices adequately. In the occasion of loss of invoices, the tax authorities shall be reported in writing on the day from the loss and also the report shall be invalid. As a result, when the invoice is stolen or lost, the units and folks applying the invoice should report for the tax authority in writing around the day when the invoice is found to become stolen and lost, and declare it invalid.
Based on the Announcement No. 50 of 2016 issued by the State Administration of Taxation, the loss of particular invoices will no longer be invalidated within the China Tax News. what happens when you delete a partition will be the exact same as ordinary invoices, and only need to be published inside the prefecture-level city newspapers after the loss The newspaper declaration is invalid
In the very same time, in line with the provisions of your invoice management measures, the penalties for the loss of invoices will be produced in accordance with distinctive circumstances.
Author: Ye Quanhua Source: Tax leaf boat
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