First of all, the invoice is not authenticated:

1. Handling of lost invoices: use the special invoice deduction link to connect with the competent tax authorities for (normal) authentication, use the special invoice deduction link as an accounting voucher, and keep a copy of the special invoice deduction link for future reference. The drawer and the tax bureau do not need special treatment. 2. Disposal of lost deduction: the special invoice can be used to be linked to the competent tax authorities for certification, and can be used as an accounting voucher, and a copy of the special invoice is kept for future reference. The billing unit does not need to do any processing, and the tax bureau takes the copy of the invoice as the basis for the deduction certificate.

3. Handling of lost invoices and deductions: The buyer shall submit a copy of the corresponding special invoice bookkeeping copy provided by the seller to the competent tax authorities for authentication. If the authentication is consistent, the copy of the special invoice bookkeeping joint issued by the local competent tax authority of the seller and the tax declaration certificate of the lost special VAT invoice can be used as the VAT input tax deduction certificate after the approval of the competent tax authority of the buyer. The drawer needs to make a copy of the invoice, and the tax bureau where the drawer is located will issue a tax declaration certificate for the lost special VAT invoice; Only after the examination and approval by the competent tax authorities of the drawee can it be used as a deduction voucher for VAT input tax.

4. Handling of lost bookkeeping: Generally speaking, if the invoice has not been sent after being issued, the billing company can copy the invoice of the invoice as the bookkeeping voucher; If it has been sent, it will be reprinted from the golden tax card as a proof of accounting. There is no need for the tax bureau and the ticket collection unit to do anything.

5. Handling of losing all links: generally, the handling methods of 3 and 4 are combined.

Second, the invoice has been certified:

1. Handling of lost invoices: use the special invoice deduction as accounting voucher, and use a copy of the special invoice deduction for future reference. Others do not need to be handled separately.

2. Disposal of lost deduction: use the special invoice and the copy of the invoice for future reference, and other things need not be handled separately. 3. Invoice loss and deduction treatment: the drawer needs to copy the invoice, and the tax bureau of the drawer issues a tax return certificate for the lost special VAT invoice; Only after the examination and approval by the competent tax authorities of the drawee can it be used as a deduction voucher for VAT input tax.

4. Handling of lost bookkeeping: Generally speaking, if the invoice has not been sent after being issued, the billing company can copy the invoice of the invoice as the bookkeeping voucher; If it has been sent, it will be reprinted from the golden tax card as a proof of accounting. There is no need for the tax bureau and the ticket collection unit to do anything.

5. Handling of losing all links: generally, the handling methods of 3 and 4 are combined. The drawer and payee should improve the invoice management, storage and delivery system to ensure that invoices are not lost in various fields; Choose an appropriate invoice delivery method, such as express mail or other safe postal delivery methods, and follow up in time to ensure the safety of invoices during delivery.