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問題：公司取得(de)一張貨運專票,抵扣聯(lian)(lian)、發票聯(lian)(lian)均(jun)無法認證應如何(he)處理?

回復：根據(ju)《國(guo)家(jia)稅(shui)(shui)務總局關(guan)(guan)于在全(quan)國(guo)開(kai)(kai)展營業(ye)稅(shui)(shui)改征增值(zhi)稅(shui)(shui)試點有關(guan)(guan)征收管(guan)(guan)理問題的(de)公告》（國(guo)家(jia)稅(shui)(shui)務總局公告〔2013〕第39號）規定(ding)：提供貨物(wu)運(yun)輸(shu)服務，開(kai)(kai)具(ju)(ju)貨運(yun)專(zhuan)(zhuan)(zhuan)票(piao)(piao)(piao)后(hou)，如發(fa)生應稅(shui)(shui)服務中止、折讓、開(kai)(kai)票(piao)(piao)(piao)有誤以(yi)(yi)及發(fa)票(piao)(piao)(piao)抵扣(kou)聯、發(fa)票(piao)(piao)(piao)聯均(jun)無法(fa)認(ren)(ren)(ren)證等情形，且不(bu)(bu)符合(he)發(fa)票(piao)(piao)(piao)作(zuo)廢條件，需要開(kai)(kai)具(ju)(ju)紅(hong)(hong)(hong)字(zi)貨運(yun)專(zhuan)(zhuan)(zhuan)票(piao)(piao)(piao)的(de)，實(shi)際(ji)受票(piao)(piao)(piao)方(fang)或承運(yun)人可向主(zhu)管(guan)(guan)稅(shui)(shui)務機關(guan)(guan)填報《開(kai)(kai)具(ju)(ju)紅(hong)(hong)(hong)字(zi)貨物(wu)運(yun)輸(shu)業(ye)增值(zhi)稅(shui)(shui)專(zhuan)(zhuan)(zhuan)用(yong)發(fa)票(piao)(piao)(piao)申請單(dan)(dan)》，經(jing)主(zhu)管(guan)(guan)稅(shui)(shui)務機關(guan)(guan)核對并出具(ju)(ju)《開(kai)(kai)具(ju)(ju)紅(hong)(hong)(hong)字(zi)貨物(wu)運(yun)輸(shu)業(ye)增值(zhi)稅(shui)(shui)專(zhuan)(zhuan)(zhuan)用(yong)發(fa)票(piao)(piao)(piao)通(tong)知(zhi)(zhi)(zhi)單(dan)(dan)》。實(shi)際(ji)受票(piao)(piao)(piao)方(fang)應暫依《通(tong)知(zhi)(zhi)(zhi)單(dan)(dan)》所列(lie)增值(zhi)稅(shui)(shui)稅(shui)(shui)額(e)(e)從當期(qi)進(jin)項稅(shui)(shui)額(e)(e)中轉(zhuan)出，未抵扣(kou)增值(zhi)稅(shui)(shui)進(jin)項稅(shui)(shui)額(e)(e)的(de)可列(lie)入當期(qi)進(jin)項稅(shui)(shui)額(e)(e)，待取得承運(yun)人開(kai)(kai)具(ju)(ju)的(de)紅(hong)(hong)(hong)字(zi)貨運(yun)專(zhuan)(zhuan)(zhuan)票(piao)(piao)(piao)后(hou)，與(yu)留存的(de)《通(tong)知(zhi)(zhi)(zhi)單(dan)(dan)》一并作(zuo)為記賬(zhang)憑(ping)證。認(ren)(ren)(ren)證結果為“無法(fa)認(ren)(ren)(ren)證”、“納(na)稅(shui)(shui)人識別號認(ren)(ren)(ren)證不(bu)(bu)符”、“發(fa)票(piao)(piao)(piao)代碼、號碼認(ren)(ren)(ren)證不(bu)(bu)符”以(yi)(yi)及所購服務不(bu)(bu)屬于增值(zhi)稅(shui)(shui)扣(kou)稅(shui)(shui)項目(mu)范圍的(de)，不(bu)(bu)列(lie)入進(jin)項稅(shui)(shui)額(e)(e)，不(bu)(bu)作(zuo)進(jin)項稅(shui)(shui)額(e)(e)轉(zhuan)出。承運(yun)人可憑(ping)《通(tong)知(zhi)(zhi)(zhi)單(dan)(dan)》在貨運(yun)專(zhuan)(zhuan)(zhuan)票(piao)(piao)(piao)稅(shui)(shui)控(kong)系統中以(yi)(yi)銷項負數開(kai)(kai)具(ju)(ju)紅(hong)(hong)(hong)字(zi)貨運(yun)專(zhuan)(zhuan)(zhuan)票(piao)(piao)(piao)。《通(tong)知(zhi)(zhi)(zhi)單(dan)(dan)》暫不(bu)(bu)通(tong)過系統開(kai)(kai)具(ju)(ju)，但其他事項按照現行紅(hong)(hong)(hong)字(zi)專(zhuan)(zhuan)(zhuan)用(yong)發(fa)票(piao)(piao)(piao)有關(guan)(guan)規定(ding)執行。