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Red-stamping means that you made a wrong voucher before. If you make a scarlet letter voucher exactly like the blue word with scarlet letter, you can red-stamp the original voucher and then make a correct voucher again.
The buyer must temporarily transfer the value-added tax amount listed in the Notice from the current input tax amount, and the input tax amount that has not been deducted from the value-added tax amount can be included in the current input tax amount. After obtaining the red-ink special invoice issued by the seller, it will be used as the accounting voucher together with the Notice.
According to the newly revised Measures of the State Administration of Taxation on the Tax Declaration of General VAT Taxpayers, taxpayers' issuing invoices and obtaining deduction vouchers are not only reflected in the declaration form, but also the data should be completely consistent with the golden tax information such as copying tax returns and collecting deduction information, which means that when the certified VAT invoices encountered by our company are invalidated by the factory, they must be solved by red-ink VAT invoices. Therefore, I reiterate that the salesman must check with the information on the customs declaration form before submitting them to the finance department for certification. (Unauthenticated VAT invoices in the current month will be invalidated without red-ink offset. Operating process of red-ink offset for ordinary tax invoices.
A, where the sales discount or return, can get back the original invoice, if the seller did not make accounting treatment, the recovered invoice can be attached to the back of the stub and marked "invalid" in turn. If it belongs to the sales discount, the sales invoice should be re-issued to the buyer according to the discounted payment, and the red-ink invoice should not be issued; If the seller has made accounting treatment, a red-ink invoice with the same content can be issued, and the red-ink invoice can be used for bookkeeping to offset the current sales income. At the same time, adhere the recovered invoice to the stub of the red-ink invoice.
Two, sales discount or return, unable to get back the original invoice, need to issue a red-ink ordinary invoice, the seller must obtain a valid certificate from the competent tax authorities of the other party. That is, the buyer shall provide information (copy of tax registration certificate, enterprise application, invoice copy of purchased goods, accounting voucher, warehousing voucher, transportation voucher, contract and agreement for purchased goods) to the local competent tax authorities, and obtain the "Certificate of Withdrawal of Purchase from State Taxation Bureau of XX County (city, district) in XX Province (for ordinary invoices only)" (in the province), or the buyer shall submit relevant written documents of withdrawal or discount of purchase. Otherwise, the seller shall not offset the current sales income.
Relevant regulations