当企业出现专用发票丢失的时候，购销方应该怎样进行分别处理？济南代理记账公司为您做以下介绍。
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、根据《国家税务总局关于简化增值税发票领用和使用程序有关问题的公告》（国家税务总局公告2014年第19号）规定：“三、简化丢失专用发票的处理流程
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》（附件1、2，以下统称《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。
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。
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。“
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、根据《国家税务总局关于调整增值税扣税凭证抵扣期限有关问题的通知》（国税函〔2009〕617号）规定：“一、增值税一般纳税人取得2010年1月1日以后开具的增值税专用发票、公路内河货物运输业统一发票和机动车销售统一发票，应在开具之日起180日内到税务机关办理认证，并在认证通过的次月申报期内，向主管税务机关申报抵扣进项税额。”
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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