Journalism

Invoice lost!Dalian bookkeeping and tax declaration teaches you whether you can directly use the copy of the bookkeeping copy to enter the account?

2021-08-11

If the invoice is lost, can it be directly recorded with the copy of the bookkeeping sheet?

question

Answer: 1. How to deal with the loss of the bookkeeping copy of the general taxpayer: if the invoice has not been sent out after the invoice is issued, the invoice issuing unit can copy the invoice sheet as the bookkeeping voucher;If it has been sent out, you can use the copy of the special invoice invoice and the bookkeeping sheet printed again from the gold tax card as the bookkeeping voucher.It shall be certified by the competent tax authority as bookkeeping voucher.


2. If general taxpayers lose the invoice copy and deduction sheet of the issued special invoice, if they have been certified to be consistent before the loss, the buyer can present the copy of the corresponding special invoice bookkeeping copy provided by the seller and the tax declaration certificate of the lost special VAT invoice or the tax declaration certificate of the lost special VAT invoice issued by the competent tax authority of the seller(Annex 1, 2, hereinafter referred to as "certificate") as the deduction voucher of VAT input tax; if it is not certified before loss, the buyer shall verify by the copy of the corresponding special invoice bookkeeping sheet provided by the seller, and if the certification is consistent, the copy of the accounting sheet of the special invoice and the certificate issued by the competent tax authority of the seller may be usedAs the deduction voucher of VAT input tax, the copy of special invoice bookkeeping sheet and certificate form shall be kept for future reference.


3. If the general taxpayer loses the deduction form of the special invoice that has been issued, if it has been certified to be consistent before the loss, the copy of the invoice sheet of the special invoice can be used for future reference;If it is not certified before it is lost, the invoice form of special invoice can be used for authentication, and the copy of invoice sheet of special invoice shall be kept for future reference.


4. If the general taxpayer loses the invoice form of the special invoice, the special invoice deduction sheet can be used as the bookkeeping voucher, and the copy of the special invoice deduction sheet shall be kept for future reference.



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