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 ...

Core Viewpoint - The article discusses the handling of abnormal tax deduction certificates, outlining the criteria for categorizing invoices as abnormal and the corresponding processing methods for taxpayers [2][10]. Abnormal Certificate Criteria - Six scenarios classify invoices as abnormal tax deduction certificates: 1. Loss or theft of tax control equipment with unissued or unuploaded invoices [2]. 2. Non-compliant taxpayers failing to report or pay taxes [3]. 3. Invoices flagged by the tax management system for discrepancies [4]. 4. Invoices identified by big data analysis as potentially fraudulent or non-compliant [5]. 5. Invoices from businesses that have gone missing during their operational period, with specific conditions regarding the nature of goods and production capabilities [5][6]. 6. Invoices where the input tax exceeds 70% of total input tax or exceeds 50,000 yuan [7][8]. Processing Methods for Abnormal Certificates - Five processing scenarios for abnormal tax deduction certificates: 1. For invoices not yet declared for input tax deduction, no deduction is allowed [11]. 2. For invoices already declared, input tax must be reversed unless otherwise specified [12]. 3. For export tax refunds, if not declared or processed, refunds are not allowed [13]. 4. A-grade taxpayers can apply for verification within 10 working days if they have received abnormal certificates [16]. 5. Taxpayers can contest the classification of invoices and request verification from tax authorities [18]. Verification of Invoices - Taxpayers can verify the information of VAT invoices through the National Taxation Administration's verification platform [19]. Policy References - The article cites several policy documents that govern the management of abnormal VAT deduction certificates [21].