In the month when the VAT invoice was issued, sales returned, invoicing errors, etc. , and the returned invoice copy and deduction copy meet the conditions for invalidation, which shall be invalidated; If an error is found during issuance, it can be invalidated immediately. Invalid VAT invoices shall be treated as "invalid" in the anti-counterfeiting tax control system, and each copy of paper special invoices (including unprinted special invoices) shall be marked with the word "invalid", and all copies shall be kept.
One of the following circumstances is the so-called invalid situation:
(1) The receipt and payment time of the returned invoice shall not exceed the month when the seller issues the invoice;
(two) the seller did not copy the tax and did not keep an account;
(3) The authentication of the buyer fails or the authentication result is "Inconsistent authentication of taxpayer identification number" or "Inconsistent authentication of special invoice code and number".
Is the invoice cross-month or? Do not match? How to deal with invalid conditions?
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Decree No.25 stipulates that
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.4716
After the invoice is issued, if a red-ink invoice is needed for sales return, the original invoice must be recovered and marked as "invalid" or a valid certificate from the other party must be obtained. After issuing the invoice, if there is a sales discount, you must reissue the sales invoice after recovering the original invoice and marking it as "invalid" or issue a red-ink invoice after obtaining the valid certificate from the other party.
After issuing special VAT invoices (hereinafter referred to as "special invoices"), general VAT taxpayers should issue special red-ink invoices in case of sales refund, wrong invoicing and suspension of taxable services. , but it does not meet the conditions of invoice invalidation, or part of the sales is returned, resulting in sales discount.
If the tax authorities need to issue special invoices in scarlet letter for small-scale taxpayers, they shall do so in accordance with the method for ordinary taxpayers to issue special invoices in scarlet letter.
Can the special VAT invoice issued by the IRS be reissued if it is wrong? According to the relevant files in State Taxation Administration of The People's Republic of China, the special VAT invoices issued by small-scale taxpayers to the IRS cannot be invalidated but can be reversed.
The reversal process is consistent with the taxpayer's self-invoicing reversal process. Bring all the information and reasons for applying for red-flush, go to the tax service hall for red-flush, and refund the tax paid on behalf of taxpayers. If a correct special VAT ticket needs to be reissued, there is no need for tax refund.
Please refer to.
The name of the invoice issued by the IRS is wrong. Can it be replaced? If the name of the invoice issued by the IRS is wrong, it can be invalidated according to regulations or reissued after issuing a red invoice.
Can I reissue the wrong VAT invoice? The staggered invoices of the current month can be voided directly without copying: Invoice Management-Invoice Void-Select the invoice to void-click Void.
Reopen it.
For ordinary tickets staggered across months, enter the invoice filling interface and click "Red Letter"-enter the invoice number and invoice code, and print after verifying the information.
Can the invoice issued by the IRS be invalidated and reissued? Yes, it can be reopened.
The reason is:
If there is an error in the ordinary invoice, it can be invalidated and reissued.
Ordinary invoices issued in the wrong month can be reissued. Just collect all the invoices and stamp them with void stamp, and void the invoices in the invoicing system at the same time, and then re-invoice them.
If the ordinary VAT invoice becomes invalid every other month, just take back the original invoice and issue a red-ink invoice.
I made a wrong invoice at the IRS yesterday. Can I change my ticket? Yes Go to the tax bureau to apply for invalidation, and then re-apply for invoicing.
Relevant regulations: Article 4 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Small-scale Taxpayers' Invoicing and Tax Collection (Guo Shui Fa [2005]18) stipulates that when the invoice issued by State Taxation Administration of The People's Republic of China in charge for taxpayers is invalid or a red-ink invoice is issued according to the current regulations, the value-added tax collected will be refunded by State Taxation Administration of The People's Republic of China in charge or deducted in the next period. The competent local taxation bureau shall refund the collected urban maintenance and construction tax and education surcharge, or entrust the competent state taxation bureau to pay the collected urban maintenance and construction tax and education surcharge in the next period. Specific tax refund measures shall be implemented according to the Emergency Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, China People's Bank and Ministry of Finance on Cash Tax Refund (Guo Shui Fa [2004] No.47).
According to the above regulations, if the invoice issued by your company needs to be invalidated, it will be returned by the competent state taxation bureau or paid in the next period.
The national tax invoice is wrong. Can I return it? It can be invalidated in the current month, and the red ticket will be cancelled next month (apply to the tax bureau or apply online).
Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.
2. According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Issuing Red-ink VAT Invoices (State Taxation Administration of The People's Republic of China Announcement No.2016 No.47), after issuing special VAT invoices (hereinafter referred to as "special invoices"), general VAT taxpayers should issue red-ink special invoices in case of sales return, wrong invoicing and suspension of taxable services. , but it does not meet the conditions of invalid invoices, or some sales are returned, resulting in sales discounts.
3. According to the first paragraph of Article 25 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006]156No.), the special invoices used to offset the VAT input tax shall be certified by the tax authorities (except as otherwise provided by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)). The certified special invoice is used as the buyer's accounting voucher and will not be returned to the seller. "
4. If the invoice is wrong, your taxpayer needs to report to the tax authorities and report according to the staggered invoice tax rate (or tax collection rate) and tax amount; Next month, you need to open a red invoice, and then a blue invoice; In case of overpayment, the taxpayer can apply for tax refund, or leave it to offset the tax payable later.
The national tax invoice is wrong. Can you open a new one? If the invoice is wrong, it can be cancelled and reissued.
If the special VAT invoice is more than one month, it should be reissued after the red-ink invoice is issued.
I hope it helps! ~
The invoice on Ctrip is wrong. Can you reissue it? Yes, you can call the customer service of Ctrip and tell them that the invoice is wrong and needs to be reissued. Usually it will be opened and mailed to you.