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【涨知识】收到增值税异常凭证如何处理?请看这里
蓝色柳林财税室· 2025-09-04 13:28
Core Viewpoint - The article discusses the classification and handling of abnormal VAT invoices, outlining the criteria for invoices to be deemed abnormal and the subsequent actions required by taxpayers [3][4][5][6]. Group 1: Criteria for Abnormal VAT Invoices - Abnormal VAT invoices can be classified under several conditions, including loss or theft of tax control equipment, non-compliance in tax declaration, discrepancies found during audits, and evidence of tax evasion [3]. - Specific scenarios such as significant discrepancies in trade activities or tax evasion by businesses can also lead to invoices being classified as abnormal [3]. Group 2: Handling of Abnormal VAT Invoices - For general VAT taxpayers, if they have not yet declared the input VAT, they are not allowed to deduct it; if they have already declared it, they must reverse the input VAT [4]. - Export tax refunds are similarly affected; taxpayers must not process refunds for invoices classified as abnormal and may need to return previously refunded amounts [5]. Group 3: Disputing Abnormal Invoices - Taxpayers can contest the classification of an abnormal invoice by applying for verification from the tax authority. If the invoice is found compliant, taxpayers may continue to claim deductions or refunds [6]. Group 4: Reporting and Rectifying Abnormal Invoices - Taxpayers must report any abnormal invoices in their VAT declarations, especially if notified by tax authorities. The treatment of these invoices depends on the taxpayer's credit rating and the timing of their verification requests [6]. - If an invoice is later cleared of its abnormal status, taxpayers can reclaim the input VAT, following specific reporting procedures [6].