當企業出現專用發票丟失的時候，購銷方應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《國家稅務總局關于簡化增值稅發票領用和使用程序有關問題的公告》（國家稅務總局公告2014年第19號）規定：“三、簡化丟失專用發票的處理流程
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票的發票聯和抵扣聯，如果丟失前已認證相符的，購買方可憑銷售方提供的相應專用發票記賬聯復印件及銷售方主管稅務機關出具的《丟失增值稅專用發票已報稅證明單》或《丟失貨物運輸業增值稅專用發票已報稅證明單》（附件1、2，以下統稱《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專用發票記賬聯復印件進行認證，認證相符的可憑專用發票記賬聯復印件及銷售方主管稅務機關出具的《證明單》，作為增值稅進項稅額的抵扣憑證。專用發票記賬聯復印件和《證明單》留存備查。
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.
一般納稅人丟失已開具專用發票的抵扣聯，如果丟失前已認證相符的，可使用專用發票發票聯復印件留存備查；如果丟失前未認證的，可使用專用發票發票聯認證，專用發票發票聯復印件留存備查。
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.
一般納稅人丟失已開具專用發票的發票聯，可將專用發票抵扣聯作為記賬憑證，專用發票抵扣聯復印件留存備查。“
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、根據《國家稅務總局關于調整增值稅扣稅憑證抵扣期限有關問題的通知》（國稅函〔2009〕617號）規定：“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票、公路內河貨物運輸業統一發票和機動車銷售統一發票，應在開具之日起180日內到稅務機關辦理認證，并在認證通過的次月申報期內，向主管稅務機關申報抵扣進項稅額。”
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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