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“我是会计“之已开具的增值税专用发票丢失?你该这么办!

近日,张会计接到客户来电,对方说没有收到按约定已经寄出的一张增值税专用发票,明明显示已签收的快递,竟然不翼而飞了。张会计十分紧张,因为他记得上一次遇到发票丢失的时候,税务局要求公司登报申明遗失发票并处以罚款,流程极为繁琐。然而近年来税务局不断更新网上税务系统,鼓励企业网上解决涉税申报事宜,推行无纸化申报。张会计咨询了税务服务热线,发现关于丢失发票国家已经出台了简易的处理办法。今天我们就来分享一下丢失已开具的增值税专用发票究竟应该怎么办?

根据国家税务总局公告2014年第19号文《关于简化增值税发票领用和使用程序有关问题的公告》规定,丢失已开具增值税专用发票有几下几种情况:

1、一般纳税人丢失已开具专用发票的发票联和抵扣联

如果丢失前已认证相符的,购买方可凭销售方提供的相应专用发票记账联复印件及销售方主管税务机关出具的《丢失增值税专用发票已报税证明单》或《丢失货物运输业增值税专用发票已报税证明单》,作为增值税进项税额的抵扣凭证;

如果丢失前未认证的,购买方凭销售方提供的相应专用发票记账联复印件进行认证,认证相符的可凭专用发票记账联复印件及销售方主管税务机关出具的《证明单》,作为增值税进项税额的抵扣凭证。专用发票记账联复印件和《证明单》留存备查。

2、一般纳税人丢失已开具专用发票的抵扣联

如果丢失前已认证相符的,可使用专用发票发票联复印件留存备查;如果丢失前未认证的,可使用专用发票发票联认证,专用发票发票联复印件留存备查。

3、一般纳税人丢失已开具专用发票的发票联

可将专用发票抵扣联作为记账凭证,专用发票抵扣联复印件留存备查。

以上我们为大家介绍的是丢失增值税发票的处理程序,接下来我们要分享的是该程序中的重点环节,如何申请丢失增值税专用发票已抄报税证明?

一般纳税人丢失已开具专用发票的,销售方可以申请开具已抄报税证明。按规定,公司需要带好税务登记证及开具的专用发票记账联复印件盖公章送交所属税务局办税大厅。只要提交的资料齐全,符合法定形式并完整填写所需申请表格,一般情况下只需一个工作日就会收到税务机关的受理回执。下图为证明单样本:

如果还有其他疑问,记得联络我们:
林晔女士
助理董事,会计服务
邮箱:jessielin@SBASF.com
电话:021-6186 7618

中瀚石林将陆续为大家带来“我是会计”原创系列,分享会计、财务等相关知识和技巧。内容出品自我们资深的专业团队,欢迎关注及探讨!如有任何意见及建议,请留言或发送邮件至info@sbasf.com

免责声明

本文容仅供参考,并不构成任何具体的业务建议。对于文中可能出现的错误或遗漏,以及由此引发的损失,中瀚石林不承担任何责任。在进行具体的业务决定之前,请咨询中瀚石林专业服务团队。中瀚石林拥有对此声明的最终解释权。


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