Enterprises will issue some value-added tax invoices when doing business, but sometimes they will encounter situations such as goods being returned due to quality problems, or sales discounts and development mistakes. At this time, enterprises need to issue red special invoices when issuing invoices. Under normal circumstances, the refund of VAT invoices can be handled in the following ways according to different situations:
1. If the special invoice deduction stamp and invoice stamp cannot be authenticated, the buyer shall fill in the Application Form for Issuing Special VAT Invoice in Red Letter (hereinafter referred to as the Application Form), fill in the specific reasons and the corresponding blue-ink special invoice information on the application form, and issue the Notice for Issuing Special VAT Invoice in Red Letter (hereinafter referred to as the Notice) after being audited by the competent tax authorities. The buyer will not transfer the input tax.
2. The goods purchased by the buyer do not fall within the scope of VAT deduction. If the special invoice obtained is not certified, the buyer shall fill in the application form, fill in the specific reasons and the information corresponding to the blue special invoice on the application form, and the competent tax authorities shall issue a notice after reviewing it. The buyer will not transfer the input tax.
3. If the buyer refuses the special invoice due to an error in invoicing, the seller shall fill in the application form to the competent tax authorities within the certification period of the special invoice, and fill in the specific reasons and the information of the corresponding special invoice in blue on the application form. At the same time, the written materials issued by the buyer shall be provided, explaining the reasons for rejection, the wrong specific items and the correct contents, and the competent tax authorities shall issue a notice after examination and confirmation. The seller shall issue a special red invoice and notice.
4. If the special invoice is not delivered to the buyer due to billing errors and other reasons, the seller shall fill in the application form to the competent tax authorities within the month following the issuance of the wrong special invoice, and fill in the specific reasons and the information of the corresponding special invoice in blue on the application form, and provide the written materials issued by the seller explaining the specific reasons, specific wrong items and corrections, and the competent tax authorities will issue a notice after examination and confirmation. The seller shall issue a special red invoice and notice.
5. In case of sales return or sales discount, the seller shall also submit a copy of the corresponding accounting voucher for the business to the competent tax authorities for the record after issuing a special red invoice.
According to Article 14 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Revision (Guo Shui Fa [2006]156), after a general taxpayer obtains a special invoice, if the sales amount has been returned, the invoice is wrong, but it does not meet the conditions for invalidation, or the sales amount has been partially returned, resulting in a sales discount, the purchaser shall fill out the Application Form for Issuing a Red-ink Special VAT Invoice to the competent tax authorities.
At the same time, the Supplementary Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2007]18) stipulates that (5) In case of sales return or sales discount, in addition to handling it in accordance with the provisions of the notice, the seller should also submit a copy of the corresponding accounting voucher for the business to the competent tax authorities for the record after issuing a special red-ink invoice.