The operation process and specific circumstances of abnormal invoice cancellation are as follows:
Situation 1: The special VAT invoice is not uploaded or lost Stolen:
a.If the taxpayer loses or the invoice is stolen, resulting in the special VAT invoice not being uploaded or unable to be provided, it is necessary to report the situation to the tax authorities as soon as possible and explain the relevant circumstances.
b.The tax authorities will verify this and require the taxpayer to supplement or provide relevant materials, such as the lost or stolen invoice number, time, tax control equipment information, etc.
c.Based on the verification results, the tax authorities may require the taxpayer to provide filing instructions or supplements
Scenario 2: Failure to declare or pay tax by abnormal taxpayers:
a.The tax authorities will verify the abnormal taxpayers who fail to declare or pay taxes to the tax authorities as required.
b.The tax authorities may require the taxpayer to provide relevant accounting records, details and other supporting materials, and verify the taxpayer's declaration and tax payment.
c.Based on the verification results, the tax authorities will require the taxpayer to make up the tax and may impose corresponding penalties.
Situation 3: The invoice management system checks and finds an abnormality
a.The invoice management system will conduct audit and comparison, and if it finds that the comparison results of the invoice are inconsistent, missing or invalid, it will be included in the scope of abnormal vouchers.
b.For invoices included in the scope of abnormal vouchers, the tax authorities will notify the taxpayer and require them to provide relevant explanations and supplementary materials.
c.Taxpayers need to submit the corresponding materials to the tax authorities as soon as possible and cooperate with the verification work of the authorities in order to lift the abnormal status.
Situation 4: Suspected false issuance or failure to pay consumption tax as required:
a.If the tax authorities find that the taxpayer is suspected of false issuance or failure to pay consumption tax in accordance with the provisions through big data analysis, the special VAT invoice involved will be included in the scope of abnormal vouchers.
b.In this case, the tax authorities may investigate and verify the taxpayer, and require the taxpayer to provide relevant supporting materials such as accounting, business, production, etc., and may carry out tax recovery and other treatments.
Procedure for dismissing an exception credential:
a.If the taxpayer has any objection to the abnormal voucher identified by the tax authority, he or she may submit an application for verification to the in-charge tax authority to request a re-verification of the use of the invoice.
b.Taxpayers are required to provide relevant supporting materials and explanations, and cooperate with the tax authorities in the verification work.
c.According to the verification results, if the taxpayer's explanations and materials comply with the current tax regulations, the taxpayer can continue to deduct, refund and other operations;If it does not meet the requirements, it will be treated as the transfer of input tax and the recovery of tax refund in accordance with the relevant regulations.
It should be noted that the specific operation process and requirements may be different in different cases, and it is recommended that taxpayers communicate with the tax authorities and understand the relevant regulations and specific operation requirements to ensure that the abnormal vouchers are handled correctly. In addition, taxpayers are advised to keep abreast of tax-related policies and changes in tax laws, comply with relevant regulations and maintain good tax compliance. Invoices