The red-ink invoice application form can be used to transfer out the input tax or offset the input tax in the current month. If you receive the red-ink invoice and the correct blue-ink invoice every other month, you should make two entries of input tax transfer or input tax reduction and confirmation of input tax respectively.

According to the Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Issuance of Red-ink VAT Invoices (State Taxation Administration of The People's Republic of China Announcement No.2016 No.47), if the special invoices obtained by the buyer have been used to declare the deduction, the buyer can fill in and upload the Information Form for Issuing Red-ink VAT Invoices in the new VAT invoice management system (hereinafter referred to as the "new system"). If the corresponding blue-ink special invoice information is not filled in when filling out the Information Form, it shall be temporarily transferred from the current input tax amount according to the VAT amount listed in the Information Form, and will be used as the accounting voucher together with the Information Form after obtaining the red-ink special invoice issued by the seller.

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According to Article 4 of the Announcement of State Taxation Administration of The People's Republic of China on Issues Concerning the Implementation of the Upgrade of the VAT Invoice System (State Taxation Administration of The People's Republic of China Announcement No.73 of 20 14): "If the special invoice has not been delivered to the buyer or the buyer refuses to accept it, the seller shall fill in and upload the Information Form in the upgrade of the VAT invoice system within the certification period of the special invoice."

According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Issues Related to Adjusting the Deduction Period of VAT Deduction Vouchers (Guo Shui Han [2009] No.6 1 7), "VAT general taxpayers obtain special VAT invoices issued after 20 10 year 1 month1day, unified invoices for road and inland waterway cargo transportation and unified motor vehicle sales. You should go to the tax authorities for certification within 180 days from the date of issuance, and report the deduction of input tax to the competent tax authorities within the reporting period of the next month after certification. "

Therefore, the invoice has not been certified for more than 180 days, and it is not allowed to apply for issuing a red-ink invoice.

Shanghai Songjiang District Administration of Taxation-Common Problems and Operation on Issuing Red-letter VAT Invoice