It may seem a little strange to outsiders. In fact, the normal invoices we usually open are all blue invoices. Because of the large quantity, it is simply called invoice, and only when it is different from the red-ink invoice is it called blue-ink invoice.

The scarlet letter invoice

Actually, these two are the same thing.

When the buyer and the seller have made a deal and issued an invoice, the transaction cannot be carried out after one month. However, at this time, the invoice cannot be invalidated, and it has been recorded in the tax return. Therefore, in order to offset the accounts and transfer the input tax, it is necessary to have something recognized by the buyers and sellers and the tax bureau as a voucher, that is, a red-ink invoice.

Because it is used for offset, the original positive output value should be reduced or changed to 0, so the red ticket amount is recorded as negative output value when bookkeeping, so it is also called negative invoice.

In fact, the essential meaning of invoice reddening and invoice voiding is the same, both of which are to keep the book balance.

Tips: Blue invoice and red invoice are the continuation of traditional handwritten invoice. In the past, invoices were all carbon paper, usually blue carbon paper, so they were called blue invoices; When there is a return after "month", in order to distinguish it easily, the invoice is written on red carbon paper, which is called red-ink invoice.