當企業(yè)出現(xiàn)專用發(fā)票丟失的時候，購銷方應(yīng)該怎樣進行分別處理？濟南代理記賬公司為您做以下介紹。

When the enterprise special invoices for leakage, buying and selling parties shall be respectively how to handle it? Jinan bookkeeping agency company for you to introduce the following.
一、根據(jù)《國家稅務(wù)總局關(guān)于簡化增值稅發(fā)票領(lǐng)用和使用程序有關(guān)問題的公告》（國家稅務(wù)總局公告2014年第19號）規(guī)定：“三、簡化丟失專用發(fā)票的處理流程
A, according to the state administration of taxation on simplifying VAT invoice recipients and use the program announcement concerning the issues (the state administration of taxation announced 19 2014) regulation: "three, simplify the processing procedure of missing invoices
一般納稅人丟失已開具專用發(fā)票的發(fā)票聯(lián)和抵扣聯(lián)，如果丟失前已認證相符的，購買方可憑銷售方提供的相應(yīng)專用發(fā)票記賬聯(lián)復(fù)印件及銷售方主管稅務(wù)機關(guān)出具的《丟失增值稅專用發(fā)票已報稅證明單》或《丟失貨物運輸業(yè)增值稅專用發(fā)票已報稅證明單》（附件1、2，以下統(tǒng)稱《證明單》），作為增值稅進項稅額的抵扣憑證；如果丟失前未認證的，購買方憑銷售方提供的相應(yīng)專用發(fā)票記賬聯(lián)復(fù)印件進行認證，認證相符的可憑專用發(fā)票記賬聯(lián)復(fù)印件及銷售方主管稅務(wù)機關(guān)出具的《證明單》，作為增值稅進項稅額的抵扣憑證。專用發(fā)票記賬聯(lián)復(fù)印件和《證明單》留存?zhèn)洳椤?br /> General taxpayers to issue special invoices lost on the invoice and shall, if the loss of certified before match, buy before by the vendors to provide the corresponding invoices issued by responsible tax office of the league copy and sellers charge to an account of the special invoices for value-added tax has lost tax certificate, or the loss of the goods transportation special invoices for value-added tax has tax certificate "(attachment 1, 2, hereinafter generally referred to as the" certificate "), as the input tax VAT deduction vouchers; If no certification before losing, the purchaser by the vendors to provide the corresponding special invoice billing copy for certification, certification of copies but by special invoice billing league and sellers "certificate" issued by the competent tax authorities of the VAT amount of deduction vouchers. Special invoice billing copy and certificate of retained for future reference.
一般納稅人丟失已開具專用發(fā)票的抵扣聯(lián)，如果丟失前已認證相符的，可使用專用發(fā)票發(fā)票聯(lián)復(fù)印件留存?zhèn)洳?；如果丟失前未認證的，可使用專用發(fā)票發(fā)票聯(lián)認證，專用發(fā)票發(fā)票聯(lián)復(fù)印件留存?zhèn)洳椤?br /> Average taxpayer lost issue special invoices in shall, if the missing certified before the match, can use special invoice invoice copy copy retained for future reference. If no certification before lost, can use special invoice invoice certification, special invoice invoice copy retained for future reference.
一般納稅人丟失已開具專用發(fā)票的發(fā)票聯(lián)，可將專用發(fā)票抵扣聯(lián)作為記賬憑證，專用發(fā)票抵扣聯(lián)復(fù)印件留存?zhèn)洳椤！?br /> General taxpayers to issue special invoices lost invoices, invoices can be deducting form as proof of charge to an account, invoices copies shall be retained for future reference. "
二、根據(jù)《國家稅務(wù)總局關(guān)于調(diào)整增值稅扣稅憑證抵扣期限有關(guān)問題的通知》（國稅函〔2009〕617號）規(guī)定：“一、增值稅一般納稅人取得2010年1月1日以后開具的增值稅專用發(fā)票、公路內(nèi)河貨物運輸業(yè)統(tǒng)一發(fā)票和機動車銷售統(tǒng)一發(fā)票，應(yīng)在開具之日起180日內(nèi)到稅務(wù)機關(guān)辦理認證，并在認證通過的次月申報期內(nèi)，向主管稅務(wù)機關(guān)申報抵扣進項稅額?！?br /> About two, according to the state administration of taxation adjustment on the VAT credit document deduction period of notice (guoshuihan [2009] no. 2009) states: "a, general VAT taxpayer issued after January 1, 2010 of the special invoices for value-added tax, highway inland waterway cargo transportation, unified invoice and motor vehicle sales invoice should be issued within 180 days from the date of the tax authority for certification, and in the certification by following the reporting period, to the competent tax authorities against the input tax."
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