I. daily cancellation
Before continuing to purchase invoices, users must submit the used invoice stubs, unused invoices or invoice purchase books that have not been used within the prescribed time limit to the tax authorities for inspection and cancellation.
(1) Cancellation of registration
The drawer shall receive and fill in the invoice cancellation registration form, and submit the following materials:
1, invoice purchase book
2 used invoice stubs or unused invoices within the prescribed time limit.
(2) Review and handling
After accepting the cancellation of registration, the ticket user shall examine whether the information provided by him is true, accurate and complete on the spot. After the review is correct, the following treatment shall be carried out immediately:
1. Stamp the used invoice stub; Cut off the unused invoices within the specified period and affix the cancellation stamp (only cut off the unused invoices).
2. Input the cancellation information of the invoice into the invoice comprehensive management information system, print the Invoice Cancellation Acceptance Registration Form, and return the invoice stub or the invoice with invalid corner cutting and the second copy of the Invoice Cancellation Acceptance Registration Form to the user after being signed by the user.
2. Changes in tax registration and cancellation of invoices.
When the payer's tax registration is changed or cancelled, the invoice shall be cancelled.
(1) Cancellation of registration
The payer receives and fills in the invoice cancellation registration form and submits the following materials at the same time:
1, invoice receiving and purchasing book and invoice receiving, using and storing monthly report;
2. Unused invoices or unused invoices;
3. Invoiced stubs.
(2) Review and handling
After accepting the cancellation of registration, the user shall examine whether the information submitted by the user is true, accurate and complete on the spot, and issue a receipt for the acceptance of invoice business to the user. And review the following contents within three working days:
1. Whether the invoice cancellation registration form is true;
2. Whether the number of unused blank invoices and invoice stubs is consistent with the invoice purchase book, invoice receipt, use and monthly report;
3. Whether the unused blank invoice is lost or damaged;
4. Whether the invoice is standardized and whether the amount is consistent with the monthly report of invoice receipt, use and deposit;
5. Other contents that need to be reviewed.
In the process of review, it is found that the payer has illegal or irregular invoice behavior, and should handle or transfer it to the invoice inspection link according to the prescribed procedures and authority within the review period.
(3) cancellation processing
1, cancellation of tax registration change.
(1) Collect the user's old invoice receiving and purchasing book and invoice special seal, cut out the unused invoices and stamp them with an invalid stamp.
(2) Enter the information of invalid invoices by cutting corners in the invoice comprehensive management information system, print the registration form of invoice number cancellation, and pay the tickets.
After signing for confirmation, the invoice stub or duplicate invoice and the second copy of the Invoice Number Cancellation Registration Form will be returned to the user.
(3) After signing the Invoice Invalidation Registration Form, hand it over to the drawer, who will go to the invoice selling post with the Invoice Invalidation Registration Form (FP028) to re-apply for invoices and invoice purchase books.
2. Cancellation of tax registration.
(1) Collect user's invoice purchase book and invoice special seal;
(2) According to the invoice receiving and purchasing book provided by users, check the preservation of invoice stubs, and cut and stamp the unused invoices after verification.
(3) Enter the invoice information of invalid corner cutting in the invoice integrated management information system. Print the Invoice Number Cancellation Registration Form, and return the invoice stub or cut-off invoice and the second copy of the Invoice Number Cancellation Registration Form to the user after being signed by the user.
(4) Sign the Invoice Cancellation Registration Form (FP028) and the Tax Cancellation Decision, and hand it over to the drawer after signing.
Three, when the invoice is revised, cancel the old invoice before the revision.
After receiving the notice of invoice modification and edition change from the tax authorities, the payer shall go to the tax authorities to cancel the old invoice.
(1) Cancellation of registration
The payer shall submit the following materials when receiving and filling in the invoice cancellation registration form:
1, invoice receiving and purchasing book and invoice receiving, using and storing monthly report;
2. Unused or unused invoices;
3. Invoiced stubs.
(2) Review and handling
After accepting the payer's cancellation of registration, it shall examine whether the submitted materials are true, accurate and complete on the spot, issue a receipt for the acceptance of invoice business to the payer, and review the following contents within three working days:
1. Whether the invoice cancellation registration form (FP028) is true;
2. Whether the number of unused blank invoices and invoice stubs is consistent with the invoice purchase book, invoice receipt, use and monthly report;
3. Whether the unused blank invoice is lost or damaged;
4. Whether the invoice is standardized, and whether the amount issued is consistent with the monthly report of receipt, use and deposit of the invoice;
5. Other contents that need to be reviewed.
In the process of review, it is found that the payer has illegal or irregular invoice behavior, and should handle or transfer it to the invoice inspection link according to the prescribed procedures and authority within the review period.
(3) cancellation processing
The invoice management department shall complete the examination and handling within the prescribed time limit (three working days), and cut corners and cancel the number of the collected invoices or stubs. At the same time, record the cancellation record in the invoice purchase book and the invoice comprehensive management information system, print the invoice cancellation registration form, and submit the second copy and invoice purchase book to the user after the user confirms and signs it.
Four. Cancel lost or stolen invoices
If the payer's invoice is lost or stolen, he must go to the invoice management department of the tax authority to cancel the lost or stolen invoice.
(1) Cancellation of registration
If the invoice is lost or stolen, the payer shall publicly declare it invalid to the local news media within 2 days, collect and fill in the invoice invalidation registration form, and submit the following materials:
1. Proof of missing invoice;
2. Publicly declare it invalid in the local news media;
3. Invoice purchasing book
4. Other required information.
(2) Review and handling
The invoice management department conducts a preliminary examination of the above-mentioned materials submitted by users, accepts those that meet the requirements, issues an invoice business acceptance receipt to users, and reviews the application materials of users within three working days. If there is no mistake in the examination, a Report on the Investigation and Trial of Tax Administrative Punishment, a Notice of Tax Administrative Punishment, a Decision on Tax Administrative Punishment, a Receipt of Tax Documents and a Notice of Correction within a Time Limit shall be made.
(3) cancellation processing
After the invoice management department makes a decision on the invoice loss reporting statement, it immediately signs the cancellation record in the invoice cancellation registration form and the invoice purchase book, and registers the cancellation invoice information in the invoice comprehensive management information system. use
The drawer receives the invoice book with the receipt of invoice business acceptance.
Verb (abbreviation for verb) cancels the damaged invoice.
When the invoice of the payer is mildewed, soaked, bitten by insects, burned, etc. , should be timely to the tax authorities invoice management department for cancellation of damaged invoices.
(1) Cancellation of registration
The payer receives and fills in the invoice cancellation registration form and submits the following materials at the same time:
1, invoice purchase book;
2, mildew, water, insect bites, fire residue invoices;
3. Other required materials and certificates.
(2) Review and handling
When receiving the materials submitted by users, taxpayers should issue an invoice business acceptance receipt, clean up and verify the remaining invoices within three working days, and punish the illegal acts of users' invoices in accordance with the invoice management measures.
(3) Cancel
After examination, the remaining invoices that should be cancelled should be collected and the cancellation information should be registered in the invoice comprehensive management information system.