Core Viewpoint - The article discusses the management and identification of abnormal VAT invoices, emphasizing the criteria under which invoices are classified as abnormal and the subsequent handling procedures for taxpayers [4][3]. Summary by Sections Abnormal Invoice Identification - Taxpayers may lose or have stolen VAT special invoices that are either not issued or not uploaded [1]. - Abnormal invoices are identified through discrepancies in the VAT invoice management system, including issues like "non-compliance," "missing links," and "canceled" invoices [1]. - Data analysis by tax authorities reveals potential fraudulent activities, such as issuing invoices without proper tax declarations or failing to pay consumption tax [1][2]. Criteria for Abnormal Invoices - Invoices are classified as abnormal if: 1. The cumulative input tax from abnormal invoices accounts for 70% or more of the total input tax for the same period [2]. 2. The cumulative input tax from abnormal invoices exceeds 50,000 yuan [2]. - Taxpayers who have not yet declared deductions or export tax refunds for abnormal invoices will not have these amounts counted in the abnormal invoice calculations [2]. Handling of Abnormal Invoices - Taxpayers with abnormal invoices must follow specific procedures: - If the invoice is not yet declared for deduction, it is temporarily not allowed for deduction [3]. - If already declared, the input tax must be reversed unless otherwise specified [3]. - For export tax refunds, similar restrictions apply, and any refunded amounts must be recovered by tax authorities [3]. Policy Basis - The management of abnormal VAT invoices is guided by the National Taxation Administration's announcements, specifically the announcement No. 38 of 2019 [4].