The buyer has obtained the "certificate of conformity" and has deducted the value-added tax. You need to fill in the application form for issuing the red-ink special VAT invoice at the competent tax authority, and you don't need to fill in the corresponding blue-ink special VAT invoice information. After being examined and confirmed by the competent tax authorities, the buyer issues the Notice of Issuing Special Invoices for Red-ink VAT, and the corresponding VAT amount is transferred from the current input tax of the buyer. After the buyer obtains the red-ink special invoice, it shall be used as the accounting voucher together with the retained Notice on Issuing the Red-ink Special VAT Invoice.
If the extended data meets the invalid conditions (and the following conditions are met at the same time), the invoice should be marked as invalid, and the invoicing software should be marked as invalid.
(1) The receipt and payment time of the returned invoice shall not exceed the month when the seller issues the invoice;
(two) the seller did not copy the tax and did not keep an account;
(3) The buyer is not authenticated or the authentication result is "the taxpayer identification number does not match the authentication" or "the special invoice code and number do not match the authentication".
Baidu encyclopedia-scarlet letter invoice