Legal analysis: first, if the quantity is too large, then you can open a little less when invoicing next time. This is not a big problem, but it needs to be recorded separately when taking stock. If the unit price is too high, it is recommended to take back the invoice, re-open the invalid one in the current month, and re-open the cross one. If it is not corrected, it will inflate profits and cause serious consequences of overpaying enterprise income tax.

Second, due to the relatively strict conditions for the invalidation of special invoices, some taxpayers often find that the invoices are wrong and have copied the taxes. For such invoices that cannot be voided and need to be re-invoiced, the seller shall first issue a red-ink invoice to offset the original invoice, and then re-issue a correct special invoice.

Legal basis: Article 14 of Guo Shui Fa [2006] 156 stipulates that general taxpayers get special invoices, sales are returned, and invoicing is wrong. , but does not meet the cancellation conditions, or part of the sales is returned and sales discount occurs, the buyer shall fill in the Application Form for Issuing Special VAT Invoice in Red Letter (hereinafter referred to as the Application Form) to the competent tax authorities. The conditions for the competent tax authorities to issue the Notice on Issuing Red-ink Special VAT Invoice (hereinafter referred to as the Notice) are that the blue-ink special invoice corresponding to the application form should be certified by the tax authorities, and the certification result is "certification is consistent" or "taxpayer identification number certification is inconsistent" or "special invoice code and number certification is inconsistent".

Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the following seven items shall be exempted from value-added tax: 1. Self-produced agricultural products sold by agricultural producers; 2. Contraceptive drugs and devices; 3. Old books; 4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching; 5. Imported materials and equipment provided free of charge by foreign governments and international organizations; 6. Disabled persons' organizations directly import articles for the disabled; 7. Goods sold for your own use. In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.