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].

Core Viewpoint - The article discusses the management and implications of abnormal VAT deduction certificates, particularly in cases involving businesses that have gone missing or are untraceable, highlighting the criteria for identifying such certificates and the procedures for handling them [14]. Group 1: Abnormal VAT Deduction Certificates - Abnormal VAT deduction certificates are identified when the input tax amount exceeds 70% of the total input tax for the same period [5]. - If the cumulative input tax amount from abnormal certificates exceeds 50,000 yuan, it is flagged for further scrutiny [6]. - Businesses that fail to file tax returns or submit false declarations may have their VAT deduction certificates classified as abnormal [5][6]. Group 2: Handling Abnormal Certificates - Taxpayers with abnormal certificates that have not yet been declared for deduction or export tax refunds are not allowed to include these amounts in their calculations [8]. - For taxpayers who have already declared deductions, there are specific procedures to follow, including the potential recovery of any refunded tax amounts [9]. - Taxpayers classified as A-level credit can submit verification requests to the tax authority within 10 working days of receiving a notification regarding abnormal certificates [12]. Group 3: Policy References - The article references two key policy documents from the State Administration of Taxation that outline the management of abnormal VAT deduction certificates and the treatment of invoices issued by missing enterprises [14].