1. If it has been issued before tax cancellation, it is a valid invoice, which can be normally certified and deducted, and the validity period after cancellation is 180 days.
2. If it is after the tax cancellation, it is a blank invoice. These invoices were reported to the tax bureau for filing and registration when they were collected at that time, so the spare invoices should be cancelled in the tax authorities accordingly.
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.
To sum up, the company has been cancelled and can no longer issue invoices, and the remaining invoices can only be cut and sold as scrap, because the tax invoice system has submitted the remaining invoices when scrapping.
Legal basis:
Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law
Article 16
Before going through the cancellation of tax registration, taxpayers shall settle the tax payable, late payment fees and fines with the tax authorities, and hand in the cancellation invoices, tax registration certificates and other tax certificates.