| Announcement of the State Taxation Administration on the Administration of Abnormal Value-Added Tax Credit Vouchers and Other Relevant Matters | | 国家税务总局关于异常增值税扣税凭证管理等有关事项的公告 |
| (Announcement No. 38 [2019] of the State Taxation Administration) | | （国家税务总局公告2019年第38号） |
| The administration of abnormal value-added tax (“VAT”) credit vouchers (hereinafter referred to as “abnormal vouchers”) and other relevant matters are hereby announced as follows: | | 现将异常增值税扣税凭证（以下简称“异常凭证”）管理等有关事项公告如下： |
| I. The special VAT invoices that fall under any of the following circumstances are abnormal vouchers: | | 一、符合下列情形之一的增值税专用发票，列入异常凭证范围： |
| (1) Taxpayers' lost or stolen special VAT invoices which have not been issued or which have been issued but have not been uploaded by taxpayers in special tax-control equipment. | | （一）纳税人丢失、被盗税控专用设备中未开具或已开具未上传的增值税专用发票； |
| (2) The special VAT invoices issued for which abnormal taxpayers fail to file tax returns with the tax authorities or to pay taxes to tax authorities as required. | | （二）非正常户纳税人未向税务机关申报或未按规定缴纳税款的增值税专用发票； |
| (3) The special VAT invoices which are found “inconsistent with actual circumstances upon comparison,” “having missing pages,” or “invalidated” upon audit and comparison by the VAT invoice management system. | | （三）增值税发票管理系统稽核比对发现“比对不符”“缺联”“作废”的增值税专用发票； |
| (4) The special VAT invoices issued by taxpayers, which are suspected of being falsely issued, concerning which consumption tax fails to be paid as required, as found upon the big data analysis by the State Taxation Administration and provincial tax administrations. | | （四）经税务总局、省税务局大数据分析发现，纳税人开具的增值税专用发票存在涉嫌虚开、未按规定缴纳消费税等情形的； |
| (5) The special VAT invoices that fall under the circumstances as prescribed in item (1) of Article 2 of the Announcement of the State Taxation Administration on Issues Concerning the Determination and Handling of the Issuance of Special Value-added Tax Invoices by Fleeing (Missing) Enterprises (Announcement No. 76 [2016], STA). | | （五）属于《国家税务总局关于走逃（失联）企业开具增值税专用发票认定处理有关问题的公告》（国家税务总局公告2016年第76号）第二条第（一）项规定情形的增值税专用发票。 |
| II. Where the abnormal vouchers based on which a general VAT taxpayer applies for tax credit fall under the following circumstances concurrently, the special VAT invoices issued accordingly are abnormal vouchers: | | 二、增值税一般纳税人申报抵扣异常凭证，同时符合下列情形的，其对应开具的增值税专用发票列入异常凭证范围： |
| (1) The accumulative amount of input tax on the abnormal vouchers accounts for more than 70% or more of the amount of input tax on all special VAT invoices issued during the same period. | | （一）异常凭证进项税额累计占同期全部增值税专用发票进项税额70%（含）以上的； |
| (2) The accumulative amount of input tax on abnormal vouchers exceeds 50,000 yuan. | | （二）异常凭证进项税额累计超过5万元的。 |
| Where a taxpayer has not applied for tax credit or export tax refund based on an abnormal voucher, or has transferred out the amount of input tax on the abnormal voucher, the input tax amount involved therein shall not be included in the calculation of input tax on the abnormal voucher. | | 纳税人尚未申报抵扣、尚未申报出口退税或已作进项税额转出的异常凭证，其涉及的进项税额不计入异常凭证进项税额的计算。 |
| III. Where a special VAT invoice obtained by a general VAT taxpayer is included in the scope of abnormal vouchers, it shall be handled in accordance with the following provisions: | | 三、增值税一般纳税人取得的增值税专用发票列入异常凭证范围的，应按照以下规定处理： |
| (1) If no application for input VAT credit has been filed, tax credit shall not be allowed temporarily. If an application for input VAT credit has been filed, all input tax shall be transferred out, unless it is otherwise provided for. | | （一）尚未申报抵扣增值税进项税额的，暂不允许抵扣。已经申报抵扣增值税进项税额的，除另有规定外，一律作进项税额转出处理。 |
(2) If no application for export tax refund has been filed, or an application for export tax refund has been filed but the formalities for export tax refund have not been undergone, export tax refund shall not be handled temporarily. If a taxpayer to which the measure of VAT exemption, offset or refund applies has undergone export tax refund formalities, the VAT indicated on the special VAT invoices included in the scope of abnormal vouchers shall be transferred out as input tax. Where a taxpayer to which the measure of VAT exemption or refund applies has undergone export tax refund formalities, the tax authority shall, in accordance with the current provisions, recover the taxes that have been refunded corresponding to the special VAT invoices included in the scope of abnormal vouchers.
．．．．．． | | （二）尚未申报出口退税或者已申报但尚未办理出口退税的，除另有规定外，暂不允许办理出口退税。适用增值税免抵退税办法的纳税人已经办理出口退税的，应根据列入异常凭证范围的增值税专用发票上注明的增值税额作进项税额转出处理；适用增值税免退税办法的纳税人已经办理出口退税的，税务机关应按照现行规定对列入异常凭证范围的增值税专用发票对应的已退税款追回。
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