6、丟(diu)(diu)(diu)失(shi)處理(li)。一(yi)般納(na)稅(shui)(shui)(shui)人(ren)丟(diu)(diu)(diu)失(shi)已(yi)開(kai)具專(zhuan)用(yong)(yong)(yong)(yong)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)的(de)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)聯(lian)(lian)(lian)和抵(di)(di)扣(kou)(kou)聯(lian)(lian)(lian)，如(ru)果(guo)丟(diu)(diu)(diu)失(shi)前(qian)已(yi)認(ren)(ren)證(zheng)(zheng)相(xiang)符(fu)的(de)，購(gou)(gou)買方(fang)憑(ping)銷售(shou)(shou)方(fang)提供的(de)相(xiang)應(ying)專(zhuan)用(yong)(yong)(yong)(yong)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)記(ji)賬聯(lian)(lian)(lian)復(fu)(fu)印(yin)(yin)(yin)(yin)件(jian)(jian)(jian)及銷售(shou)(shou)方(fang)所在地(di)主(zhu)管(guan)稅(shui)(shui)(shui)務(wu)機(ji)關(guan)出具的(de)《丟(diu)(diu)(diu)失(shi)增值稅(shui)(shui)(shui)專(zhuan)用(yong)(yong)(yong)(yong)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)已(yi)報稅(shui)(shui)(shui)證(zheng)(zheng)明單》，經購(gou)(gou)買方(fang)主(zhu)管(guan)稅(shui)(shui)(shui)務(wu)機(ji)關(guan)審(shen)核同意后(hou)，可(ke)(ke)作為增值稅(shui)(shui)(shui)進項稅(shui)(shui)(shui)額的(de)抵(di)(di)扣(kou)(kou)憑(ping)證(zheng)(zheng);如(ru)果(guo)丟(diu)(diu)(diu)失(shi)前(qian)未認(ren)(ren)證(zheng)(zheng)的(de)，購(gou)(gou)買方(fang)憑(ping)銷售(shou)(shou)方(fang)提供的(de)相(xiang)應(ying)專(zhuan)用(yong)(yong)(yong)(yong)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)記(ji)賬聯(lian)(lian)(lian)復(fu)(fu)印(yin)(yin)(yin)(yin)件(jian)(jian)(jian)到(dao)主(zhu)管(guan)稅(shui)(shui)(shui)務(wu)機(ji)關(guan)進行認(ren)(ren)證(zheng)(zheng)，認(ren)(ren)證(zheng)(zheng)相(xiang)符(fu)的(de)憑(ping)該專(zhuan)用(yong)(yong)(yong)(yong)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)記(ji)賬聯(lian)(lian)(lian)復(fu)(fu)印(yin)(yin)(yin)(yin)件(jian)(jian)(jian)及銷售(shou)(shou)方(fang)所在地(di)主(zhu)管(guan)稅(shui)(shui)(shui)務(wu)機(ji)關(guan)出具的(de)丟(diu)(diu)(diu)失(shi)增值稅(shui)(shui)(shui)專(zhuan)用(yong)(yong)(yong)(yong)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)已(yi)報稅(shui)(shui)(shui)證(zheng)(zheng)明單，經購(gou)(gou)買方(fang)主(zhu)管(guan)稅(shui)(shui)(shui)務(wu)機(ji)關(guan)審(shen)核同意后(hou)，可(ke)(ke)作為增值稅(shui)(shui)(shui)進項稅(shui)(shui)(shui)額的(de)抵(di)(di)扣(kou)(kou)憑(ping)證(zheng)(zheng)。一(yi)般納(na)稅(shui)(shui)(shui)人(ren)丟(diu)(diu)(diu)失(shi)已(yi)開(kai)具專(zhuan)用(yong)(yong)(yong)(yong)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)的(de)抵(di)(di)扣(kou)(kou)聯(lian)(lian)(lian)，如(ru)果(guo)丟(diu)(diu)(diu)失(shi)前(qian)已(yi)認(ren)(ren)證(zheng)(zheng)相(xiang)符(fu)的(de)，可(ke)(ke)使用(yong)(yong)(yong)(yong)專(zhuan)用(yong)(yong)(yong)(yong)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)聯(lian)(lian)(lian)復(fu)(fu)印(yin)(yin)(yin)(yin)件(jian)(jian)(jian)留存(cun)備(bei)查;如(ru)果(guo)丟(diu)(diu)(diu)失(shi)前(qian)未認(ren)(ren)證(zheng)(zheng)的(de)，可(ke)(ke)使用(yong)(yong)(yong)(yong)專(zhuan)用(yong)(yong)(yong)(yong)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)聯(lian)(lian)(lian)到(dao)主(zhu)管(guan)稅(shui)(shui)(shui)務(wu)機(ji)關(guan)認(ren)(ren)證(zheng)(zheng)，專(zhuan)用(yong)(yong)(yong)(yong)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)聯(lian)(lian)(lian)復(fu)(fu)印(yin)(yin)(yin)(yin)件(jian)(jian)(jian)留存(cun)備(bei)查。一(yi)般納(na)稅(shui)(shui)(shui)人(ren)丟(diu)(diu)(diu)失(shi)已(yi)開(kai)具專(zhuan)用(yong)(yong)(yong)(yong)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)的(de)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)聯(lian)(lian)(lian)，可(ke)(ke)將專(zhuan)用(yong)(yong)(yong)(yong)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)抵(di)(di)扣(kou)(kou)聯(lian)(lian)(lian)作為記(ji)賬憑(ping)證(zheng)(zheng)，專(zhuan)用(yong)(yong)(yong)(yong)發(fa)(fa)(fa)(fa)票(piao)(piao)(piao)(piao)抵(di)(di)扣(kou)(kou)聯(lian)(lian)(lian)復(fu)(fu)印(yin)(yin)(yin)(yin)件(jian)(jian)(jian)留存(cun)備(bei)查。

7、何時(shi)開紅(hong)字發(fa)票。因(yin)開票有誤(wu)購買方(fang)拒(ju)收(shou)增值稅(shui)(shui)(shui)專(zhuan)用(yong)發(fa)票的(de)(de)，銷售方(fang)必須(xu)在(zai)專(zhuan)用(yong)發(fa)票認證期限內(nei)向主(zhu)管(guan)國稅(shui)(shui)(shui)機關填報申請(qing)單，并在(zai)申請(qing)單上填寫具(ju)體(ti)原因(yin)以及相對應藍字專(zhuan)用(yong)發(fa)票的(de)(de)信息，同(tong)時(shi)提供由購買方(fang)出具(ju)的(de)(de)寫明拒(ju)收(shou)理由、錯誤(wu)具(ju)體(ti)項目(mu)以及正確內(nei)容的(de)(de)書(shu)面材(cai)料，報主(zhu)管(guan)稅(shui)(shui)(shui)務機關審核確認后(hou)憑(ping)通知單開具(ju)紅(hong)字專(zhuan)用(yong)發(fa)票。

8、退貨(huo)處理。一(yi)般納(na)稅(shui)人開具(ju)(ju)增值(zhi)稅(shui)專用(yong)(yong)發(fa)票(piao)后發(fa)生銷(xiao)貨(huo)退回(hui)、銷(xiao)售(shou)折讓(rang)以及(ji)開票(piao)有誤等(deng)情況(kuang)需要開具(ju)(ju)紅(hong)字(zi)專用(yong)(yong)發(fa)票(piao)的(de)，視不同情況(kuang)分別按(an)以下辦法處理：發(fa)生銷(xiao)貨(huo)退回(hui)或(huo)銷(xiao)售(shou)折讓(rang)的(de)，納(na)稅(shui)人銷(xiao)售(shou)貨(huo)物并向購(gou)(gou)買方(fang)開具(ju)(ju)增值(zhi)稅(shui)專用(yong)(yong)發(fa)票(piao)后，由于購(gou)(gou)貨(huo)方(fang)在一(yi)定(ding)時期內累計購(gou)(gou)買貨(huo)物達(da)到(dao)一(yi)定(ding)數量，或(huo)者(zhe)由于市場價格下降等(deng)原因，銷(xiao)貨(huo)方(fang)給(gei)予購(gou)(gou)貨(huo)方(fang)相應的(de)價格優惠或(huo)補償等(deng)折扣、折讓(rang)行為，銷(xiao)貨(huo)方(fang)可按(an)規定(ding)開具(ju)(ju)紅(hong)字(zi)增值(zhi)稅(shui)專用(yong)(yong)發(fa)票(piao)，并在開具(ju)(ju)紅(hong)字(zi)專用(yong)(yong)發(fa)票(piao)后將(jiang)該筆業務的(de)相應記賬憑(ping)證復印件(jian)報送主管國稅(shui)機(ji)關備(bei)案。

9、保(bao)管期(qi)限(xian)。一(yi)般納(na)稅(shui)人必須將經(jing)稅(shui)務(wu)(wu)機關認(ren)證(zheng)相符、用于抵扣(kou)進項稅(shui)額的增(zeng)值(zhi)稅(shui)專(zhuan)用發(fa)票(piao)作為記(ji)賬憑證(zheng)進入賬務(wu)(wu)處理，不(bu)得(de)擅自退(tui)還(huan)給銷(xiao)售(shou)方，并(bing)按規定將稅(shui)款抵扣(kou)聯(lian)裝訂成冊(ce)，進行(xing)妥(tuo)善(shan)保(bao)管，保(bao)管期(qi)限(xian)為5年，保(bao)存期(qi)滿后報經(jing)主管國稅(shui)機關查(cha)驗(yan)之(zhi)后銷(xiao)毀(hui)。一(yi)般納(na)稅(shui)人銷(xiao)售(shou)的貨物，由先征后返或(huo)即征即退(tui)改為免(mian)征增(zeng)值(zhi)稅(shui)后，如果其(qi)銷(xiao)售(shou)的貨物全部為免(mian)征增(zeng)值(zhi)稅(shui)的，應按規定上繳結存的增(zeng)值(zhi)稅(shui)專(zhuan)用發(fa)票(piao)，沒(mei)有特(te)殊情況不(bu)得(de)領購和使(shi)用專(zhuan)用發(fa)票(piao)。