Traditional Culture Encyclopedia - Hotel accommodation - What if the invoice issued by the hotel is lost?
What if the invoice issued by the hotel is lost?
1. What should ordinary taxpayers do if they lose the invoice and deduction of special invoices? If it has been authenticated before it is lost.
2. What should I do if the VAT invoice is lost without certification before it is lost? The buyer shall submit a copy of the corresponding special invoice bookkeeping copy provided by the seller to the competent tax authority for certification.
3. The general taxpayer lost the deduction of the special invoice. What if the VAT invoice is lost? If it has been certified before it is lost, you can use a copy of the special invoice for future reference.
Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).
Article 2 Units and individuals that print, purchase, issue, obtain, keep and hand in invoices within the territory of People's Republic of China (PRC) must abide by these Measures.
Article 4 The competent tax authorities in the State Council shall be in charge of the national invoice management. The state taxation bureaus and local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their respective functions and duties, do a good job in invoice management within their respective administrative areas.
Article 7 Special VAT invoices shall be printed by enterprises designated by the competent tax authorities in the State Council and enterprises designated by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities in the State Council. It is forbidden to print, forge or alter invoices without permission.
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