According to Article 18 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Work of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), the buyer holds the special VAT invoice issued by the seller and shall not enjoy the preferential tax policies such as tax reduction and exemption. Therefore, it is necessary to pay attention to whether the implementation of the scarlet letter will affect the buyer's tax preferences. In addition, according to the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Printing and Distributing (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.39, 20 18), the red offset of electronic invoices must comply with relevant technical specifications, and the original invoices after red offset should be marked with the word "invalid" and complete invoice information should be kept.

If the original invoice after red offset has been reimbursed or used as a cost accounting record, can it still be used? According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Announcement No.7 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 17), the used paper invoices shall not be used again. Therefore, the original invoice after red-ink offset cannot be used again even if it has been reimbursed or used as a cost accounting record.

The above is a simple answer about whether all electronic invoices can be used to deduct paper invoices. Pay attention to relevant regulations when playing red, and abide by the provisions and requirements of laws and regulations.

Legal basis:

Article 9, Article 12 of the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Printing and Distributing (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.39) The invalidation, red-ink offset and cancellation of invoices shall meet the following requirements: (1) It shall be realized in the billing system, and it shall not be filled in, altered or erased manually; (2) Invoices marked as invalid, red-ink offset or invalid must be marked with the words "invalid, red-ink offset or invalid" and the corresponding reasons shall be indicated; (3) If the issued invoice is voided, stamped with a red seal or voided, the original invoice information, including invoice code and invoice number, shall be retained in the invoice system. At the same time, the drawer shall keep relevant vouchers and bill materials.