All invalid invoices issued should be recovered, and the tax payable during the reporting period should be deducted at the time of tax declaration. You can't directly refund the tax, you can only offset the tax that should be paid in the future.

If a new invoice needs to be issued, the tax authorities shall settle the new invoice tax and the original invoice tax at the same time, and refund more and make up less; For those who do not need to re-invoice, the tax paid by the VAT taxpayer shall be refunded or deducted from the normal tax declared in the next period in accordance with relevant regulations.

For invalid electronic invoices, the code and number of the invalid invoice should be recorded on the paper invoice, and the original of the invalid invoice should be brought with it within three months after the billing period, and the cancellation procedures of the invalid electronic invoice should be handled at the competent local tax authorities. If the electronic invoice fails to be verified and cancelled within the time limit, online invoicing cannot be continued.

If the invoice is lost (unpaid), the electronic invoice shall be invalidated in the billing system immediately, and the report of loss reporting shall be made in writing to the local competent tax authorities, and the Loss Reporting Registration Form shall be filled in. After being approved by the tax authorities, electronic invoices should be declared invalid in newspapers with national newspaper numbers.

The competent local tax authorities should enter the printing serial number of the lost invoice in the "Verification and Sales of Voided Electronic Invoice" module of the centralized system, select "Lost Void", and punish the illegal invoice according to the relevant provisions of invoice management.

According to "People's Republic of China (PRC) tax collection and management law":

Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.

Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations.

When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.

The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.

Extended data:

The main duties of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Qianhai Taxation Bureau are:

(a) responsible for the implementation of the party's line, principles and policies, strengthen the overall leadership of the party, fulfill the responsibility of strictly administering the party in an all-round way, and be responsible for party building and ideological and political construction.

(two) responsible for the implementation of tax, social insurance premiums and related non tax revenue laws, regulations, rules and normative documents, and organize the implementation of preferential tax policies stipulated by the state.

(three) responsible for participating in the formulation of the region's tax, social insurance premiums and related non-tax revenue long-term planning and annual target forecast, and organizing the implementation of tax, social insurance premiums and related non-tax revenue budget targets according to law. Responsible for the unified accounting of taxes, social insurance premiums and related non-tax revenues within the jurisdiction. Organize income analysis and forecast.

(four) responsible for participating in the development of tax economic analysis and tax policy effect analysis within the jurisdiction, and providing decision-making reference for the Shenzhen Municipal Taxation Bureau and the district government.

(five) to be responsible for the collection and management of various taxes, social insurance premiums and related non-tax revenues within the jurisdiction. Organize the implementation of tax (fee) source monitoring and risk management, and strengthen the tax management of large enterprises and natural persons.

(six) responsible for organizing the implementation of tax, social insurance and related non tax revenue service system construction. Organize tax service and tax publicity to protect the legitimate rights and interests of taxpayers and payers. To undertake administrative punishment hearings, administrative reconsideration and administrative litigation involving taxes, social insurance premiums and related non-tax income.

Baidu encyclopedia-natural person tax bureau