問：增值(zhi)稅(shui)專用(yong)發票抵扣(kou)聯丟失，該如何處(chu)理？

答：根據(ju)《 國(guo)家(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)總局(ju)關于簡化增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)發(fa)(fa)票(piao)(piao)領用(yong)和使用(yong)程序有(you)關問題的公告》（國(guo)家(jia)稅(shui)(shui)(shui)(shui)務(wu)(wu)總局(ju)公告2014年(nian)第19號），一般納稅(shui)(shui)(shui)(shui)人丟(diu)失(shi)已開具專(zhuan)(zhuan)(zhuan)用(yong)發(fa)(fa)票(piao)(piao)的發(fa)(fa)票(piao)(piao)聯(lian)和抵(di)扣聯(lian)，如果丟(diu)失(shi)前已認(ren)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)相符的，購買方可憑銷(xiao)(xiao)售方提(ti)供的相應專(zhuan)(zhuan)(zhuan)用(yong)發(fa)(fa)票(piao)(piao)記賬聯(lian)復(fu)(fu)印(yin)件(jian)及銷(xiao)(xiao)售方主管稅(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)關出(chu)具的《丟(diu)失(shi)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)專(zhuan)(zhuan)(zhuan)用(yong)發(fa)(fa)票(piao)(piao)已報稅(shui)(shui)(shui)(shui)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)明(ming)單》或《丟(diu)失(shi)貨物運輸業(ye)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)專(zhuan)(zhuan)(zhuan)用(yong)發(fa)(fa)票(piao)(piao)已報稅(shui)(shui)(shui)(shui)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)明(ming)單》，作為增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)進項(xiang)稅(shui)(shui)(shui)(shui)額的抵(di)扣憑證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)；如果丟(diu)失(shi)前未認(ren)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)的，購買方憑銷(xiao)(xiao)售方提(ti)供的相應專(zhuan)(zhuan)(zhuan)用(yong)發(fa)(fa)票(piao)(piao)記賬聯(lian)復(fu)(fu)印(yin)件(jian)進行認(ren)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)，認(ren)證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)相符的可憑專(zhuan)(zhuan)(zhuan)用(yong)發(fa)(fa)票(piao)(piao)記賬聯(lian)復(fu)(fu)印(yin)件(jian)及銷(xiao)(xiao)售方主管稅(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)關出(chu)具的《證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)明(ming)單》，作為增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)進項(xiang)稅(shui)(shui)(shui)(shui)額的抵(di)扣憑證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)。專(zhuan)(zhuan)(zhuan)用(yong)發(fa)(fa)票(piao)(piao)記賬聯(lian)復(fu)(fu)印(yin)件(jian)和《證(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)明(ming)單》留存備查(cha)。

一般(ban)納稅人丟失(shi)已開具專用發(fa)票(piao)(piao)的抵扣聯(lian)，如果丟失(shi)前已認證(zheng)相符(fu)的，可使用專用發(fa)票(piao)(piao)聯(lian)復印件(jian)留存(cun)備(bei)查；如果丟失(shi)前未認證(zheng)的，可使用專用發(fa)票(piao)(piao)發(fa)票(piao)(piao)聯(lian)認證(zheng)，專用發(fa)票(piao)(piao)發(fa)票(piao)(piao)聯(lian)復印件(jian)留存(cun)備(bei)查。