欢迎扫描下方二维码关注： | 3 = 3 = | | --- | | a FIN I-S-RE-TH-STETH SUCH THE CO | | 纳税人丢失、被盗税控专用设备中未开具或 | | 已开具未上传的增值税专用发票。 | | 非正常户纳税人未向税务机关申报或未按规 | | 定缴纳税款的增值税专用发票。 | | 增值税发票管理系统稽核比对发现"比对不 | | 符" "缺联""作废"的增值税专用发票。 | | 经税务总局、省税务局大数据分析发现，纳 | | 税人开具的增值税专用发票存在涉嫌虚开、 | | 未按规定缴纳消费税等情形的。 | | 逃（失联）企业存续经营期间发生下列情 | | 形之一的,所对应属期开具的增值税专用发 | | 票列入异常凭证范围: | | 1.商贸企业购进、销售货物名称严 | | 重背离的;生产企业无实际生产 | | 加工能力且无委托加工,或生产 | 能耗与销售情况严重不符,或购 进货物并不能直接生产其销售的 货物目无委托加工的。 2.直接走逃失踪不纳税申报，或虽 然申报但通过填列增值税纳税申 报表相关栏次，规避税务机关审 核比对，进行虚假申报的。 增值税一般纳税人申报抵扣异常凭证 ...

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].