《国家税务总局关于认真做好增值税专用发票发售、填开管理等有关问题的通知(》国税函[2003]785号)规定:“在未收回专用发票抵扣联及发票联,或虽已收回专用发票抵扣联及发票联但购货方已将专用发票抵扣联报送税务机关认证的情况下,销货方一律不得作废已开具的专用发票。”该文? “Circular of the State Administration of Taxation on Earnestly Doing a Good Job of Sale, Filling in, and Management of Value Added Tax Special Invoices (Guoshuihan [2003] No. 785) states that:” Where a special invoice deduction card and invoice receipt have not been withdrawn or not, Withdrawal of special invoices Deduction and invoice joint But the buyer has dedicated debit deduction linked to the tax authorities to verify the circumstances, the seller shall not void the special invoice has been issued.