1. tax rate adjustment: after the invoice is issued, the state will adjust the tax rate of relevant taxes. For example, the value-added tax rate will change in different periods. In this case, the tax rate will be adjusted according to the new tax rate when the invoice is offset by red.
2. Invoice issuance error: If the original invoice tax rate is found to be wrong during the red-ink invoice issuance, it will be adjusted according to the correct tax rate when the red-ink invoice is reissued.
3. Changes in tax policies: Tax policies will affect the tax rates applicable to enterprises. For example, when the preferential tax policies enjoyed by enterprises expire or change, the tax rate changes. In this case, when the invoice is offset by red, the tax rate will be adjusted according to the new tax policy.
The process of red-ink invoice usually includes the following steps:
1. Fill in the application form for red-ink offset invoice: enterprises need to fill in the application form for red-ink offset invoice, explain in detail the reasons for red-ink offset invoice, and affix the official seal of the enterprise.
2. Submit application: Submit the Application Form for Red-ink Offset Invoice to the local taxation bureau, and submit the original invoice that needs red-ink offset at the same time.
3. Examination and approval by the tax bureau: The tax bureau examines the application for red-ink offset invoice submitted by the enterprise, and agrees to the red-ink offset operation of the enterprise if it meets the red-ink offset conditions.
4. Issue red-ink invoices: Enterprises need to issue red-ink invoices again after obtaining the approval of the tax bureau. The amount and content of the red-ink invoice should be the same as the original invoice, but the tax rate or amount can be adjusted.
5. Deduction or tax refund: After the red-ink invoice is issued, the enterprise needs to go through the corresponding deduction or tax refund procedures according to the new red-ink invoice.
To sum up, the tax rate changes after red-ink invoices are mainly caused by factors such as tax rate adjustment, invoice issuance errors, and tax policy changes. In practice, enterprises should pay attention to the changes of tax policies to ensure the legitimacy and accuracy of red-ink invoices.
Legal basis:
Provisions of People's Republic of China (PRC) Municipality on the Use of Special VAT Invoices
Article 23
Under any of the following circumstances, the special VAT invoice shall be invalid:
1, error. Including but not limited to incomplete or incorrect ticket information, or incorrect tax rate and amount calculation.
2. problems. Repeatedly issue special VAT invoices with the same number.
3. Incomplete joint invoicing or missing joint invoicing and deduction.
4. Party A fails to declare and pay taxes within the prescribed time limit.
5. Party B requests invalidation.