注意！这6种情形被列入异常增值税扣税凭证

Core Viewpoint - The article outlines the criteria for identifying abnormal value-added tax (VAT) invoices and the corresponding handling procedures for taxpayers involved in such cases [9][17]. Group 1: Criteria for Abnormal VAT Invoices - Abnormal VAT invoices include those lost or stolen from tax control devices, which have not been issued or uploaded [3]. - Invoices from non-compliant taxpayers who fail to declare or pay taxes are also classified as abnormal [4]. - Invoices flagged by the VAT invoice management system due to discrepancies or invalidation are considered abnormal [5]. - Invoices identified through big data analysis by tax authorities as potentially fraudulent or improperly declared are included [6]. - Invoices issued by businesses that have gone missing or are untraceable, particularly those with significant discrepancies in trade activities, are categorized as abnormal [7]. - VAT invoices where the cumulative input tax exceeds 50,000 yuan and constitutes 70% or more of the total input tax for the period are also classified as abnormal [8]. Group 2: Handling Procedures for Abnormal Invoices - Taxpayers who have not declared input VAT cannot deduct it, while those who have declared must treat it as output tax unless otherwise specified [10]. - Taxpayers who have not applied for export tax refunds or have pending applications cannot process refunds related to abnormal invoices [11]. - Taxpayers who obtained invoices during periods of tax fraud will have those invoices treated as abnormal [12]. - Taxpayers classified as A-level can apply for verification within 10 working days upon receiving notification from tax authorities, potentially avoiding penalties if verified [15]. - Taxpayers disputing the classification of invoices can request verification from tax authorities, allowing them to continue claiming deductions if verified [16].