纳税人已申报抵扣的增值税专用发票为异常增值税扣税凭证，办理纳税申报时应当如何处理？

Group 1 - The article discusses the requirements for filling out the VAT and additional tax declaration form, specifically focusing on the "abnormal tax deduction vouchers" section for taxpayers with different credit ratings [3] - Taxpayers with a non-A credit rating must follow specific guidelines outlined in the announcement by the State Administration of Taxation regarding the management of abnormal VAT deduction vouchers [3] - Taxpayers with an A credit rating have different obligations and may not need to report the same information as those with lower ratings [3] Group 2 - The article references the regulations regarding the calculation of personal income tax on the transfer of housing, allowing taxpayers to deduct original purchase costs and related taxes from their transfer income [8] - Taxpayers can deduct reasonable expenses incurred during the housing transfer process, including renovation costs and loan interest, as long as they provide valid documentation [10] - The definition of reasonable expenses includes fees such as handling fees and notarization fees, which can be deducted based on proof from relevant authorities [10]