According to the State Administration of Taxation Announcement No. 47 of 2016 on issues related to the issuance of red-letter value-added tax invoices:

(1) The purchaser has obtained a special invoice and has used it for declaration For deductions, the purchaser can fill out and upload the "Information Form for Issuing Red Letter Special Value-Added Tax Invoices" in the new VAT invoice management system

Do not fill in the corresponding blue information when filling out the "Information Form" The special special invoice information for red letters should be temporarily transferred from the current input tax amount according to the value-added tax listed in the "Information Form". After obtaining the special special invoice issued by the seller, it will be used as an accounting voucher together with the "Information Form".

(2) The competent tax authority receives the "Information Form" uploaded by taxpayers through the Internet. After the system automatically verifies and passes the verification, it will generate an "Information Form" with the "Red Letter Invoice Information Form Number" and submit it The information is synchronized to the taxpayer system.

(3) The seller shall issue a special red-letter invoice based on the "Information Form" that has been verified by the tax authority system, and the invoice will be issued as a negative amount in the new system. The special invoice with red letters should correspond one-to-one with the "Information Form".

Extended information:

1. Certification passed:

① Fill out the application to the competent tax authority, and the tax authority will return a notice (in three copies, one copy for purchase) The party retains the party, one copy is given by the buyer to the seller, and one copy is retained for tax purposes)

② Give the notice to the seller, and calculate the input tax based on the seller's red invoice and notice Transfer out.

2. The certification results are "the taxpayer identification number certification does not match" and "the special invoice code and number certification do not match":

① The corresponding blueprint should be filled in when "Application Form" Special invoice information. Others are the same as above.

② When the notice is handed over to the seller, the input tax cannot be deducted, nor can the input tax be transferred out.

3. The buyer is not certified and the purchased goods do not fall within the scope of VAT deduction items. The buyer must fill in the application form

Fill in the specific reasons and corresponding responses on the application form. The competent tax authority will issue a notice after reviewing the information on the special invoice with blue characters. The purchaser does not transfer the input tax amount.

Baidu Encyclopedia-Red Letter Invoice