The special VAT invoice is torn up in two cases; 1. It doesn't matter if the invoice is not seriously torn and can be returned to normal authentication; 2. If the invoice is seriously torn, cannot be spelled back, and cannot be authenticated at all, the torn special invoice can be handled as a lost invoice; The general taxpayer loses the invoice copy and the deduction copy of the issued special invoice. If the invoice copy and the deduction copy are not verified before the loss, the buyer shall authenticate them with the copy of the corresponding special invoice accounting copy provided by the seller. If the authentication is consistent, the buyer can present the copy of the special invoice accounting copy and the Tax Declaration Certificate of Lost VAT Special Invoice issued by the competent tax authority of the seller Or the Tax Declaration Certificate of VAT Special Invoice for Lost Goods Transportation Industry as the deduction voucher of VAT input tax. The copy of the special invoice accounting sheet and the Certificate shall be kept for future reference. What are the legal provisions on the loss and theft of invoices? According to Article 31 of the Detailed Rules for the Implementation of the Measures of the People's Republic of China for the Management of Invoices (promulgated by Decree No. 25 of the State Administration of Taxation and amended by Decree No. 37 of the State Administration of Taxation), "units and individuals using invoices shall properly keep invoices. When invoices are lost, they shall report in writing to the tax authorities on the day when they are found lost, and publish a statement of invalidity in the newspaper", When invoices are stolen or lost, the unit or individual using the invoices shall report to the tax authority in writing on the day when they are found stolen or lost, and announce in the newspaper that they are invalid. Penalty for loss of special VAT invoices: Article 36 Where blank invoices are carried, mailed or transported across the prescribed use areas, or blank invoices are carried, mailed or transported out of the country, the tax authorities shall order them to make corrections and may impose a fine of not more than 10000 yuan; If the circumstances are serious, a fine of not less than 10000 yuan but not more than 30000 yuan shall be imposed; Any illegal gains shall be confiscated. Whoever loses invoices or damages or destroys invoices without authorization shall be punished in accordance with the provisions of the preceding paragraph. The above is the legal knowledge about what to do if the special VAT invoice is torn up. Have you learned it?