欢迎扫描下方二维码关注： 一 哪些情形会被列为异常增值税扣税凭证？ （一）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； （二）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； （三）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； （四）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； （五）走逃（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且无委托加工的。 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。 （六）增值税一般纳税人申报抵扣异常凭证，同时符合下列情形的，其对应开具的增值税专用发票列入异常凭证范围： 1.异常凭证进项税额 累计占同期全部 增值税专用发票进项税额 70%（含）以上 的； 2.异常凭证进项税额 累计超过5 ...

如果纳税人的纳税信用等级不为A级,按照 《国家税务总局关于异常增值税扣税凭证管理等 有关事项的公告》(2019年第38号, 以下简称38 号公告)第三条第(一)项规定,应当在纳税人办 理收到相关税务事项通知书对应税款所属期的增 值税及附加税费申报时,按照《增值税及附加税 费申报表附列资料(二)》填写说明的要求,将对 应专用发票已抵扣税额计入《增值税及附加税费 申报表附列资料(二)》第23a栏。 欢迎扫描下方二维码关注： 按照《增值税及附加税费申报表(一般纳税 人适用)》及其附列资料的填写说明,《增值税及 附加税费申报表附列资料(二)》第23a栏"异常 凭证转出进项税额"栏次,填写本期异常增值税 扣税凭证转出的进项税额。 如果纳税人的纳税信用等级为A级,则可以 kk / Pri \ TI Libert 来源山西税务税宣速递 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 支付的住房装修费用、住房贷款 ...

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].

Group 1 - The article discusses the requirements for enterprises to declare and pay corporate income tax based on their export activities, including self-operated and entrusted export methods [4][6]. - Enterprises exporting goods must calculate and declare corporate income tax based on the income obtained from their exported goods, with specific guidelines for self-operated and entrusted exports [4][6]. - For enterprises acting as agents in exporting goods, they are required to report the actual entrusted export party's information and export amounts during the prepayment declaration [4][6]. Group 2 - The article emphasizes that if an agent export enterprise fails to accurately report the actual entrusted export party's information and export amounts, it will be treated as a self-operated export, and the enterprise will bear the corresponding corporate income tax obligations [4][6]. - It mentions that tax authorities will manage enterprises without legal person status in provinces according to specific tax collection management methods, requiring them to follow monthly, quarterly, and annual tax declaration procedures [4].

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].