2. If it is impossible to authenticate the special invoice deduction form and invoice form, the buyer shall fill in the Application Form for Issuing Red-ink Special VAT Invoice, fill in the specific reasons and the corresponding blue-ink special invoice information on the application form, and the competent tax authorities shall issue the Notice for Issuing Red-ink Special VAT Invoice after examination. The buyer will not transfer the input tax.
3. If the goods purchased by the buyer do not fall within the scope of VAT deduction, and the special invoices obtained are not authenticated, the buyer shall fill in the application form, fill in the specific reasons and the information of the corresponding special invoices in blue on the application form, and the competent tax authorities shall issue a notice after examination. The buyer will not transfer the input tax.
Seller editor
The seller's application for issuing a negative invoice (provided that the invoice is not certified and the invoice is within the certification period of 180 days) is as follows:
1. If the buyer refuses the special invoice due to an invoice error, 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.
2. 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 correct contents.
In case of sales return or sales discount, in addition to handling it according to the provisions of the Notice, the seller should also submit a copy of the corresponding accounting voucher for this business to the competent tax authorities for the record after issuing a special red invoice.
Does the red-ink invoice for rent received by Lanzhou need authentication? (1) Having obtained the business license of a financing guarantee institution issued by the regulatory authorities and registered as an enterprise (enterprise) legal person according to law, with paid-in capital exceeding 20 million yuan.
Do red-ink invoices need authentication? 1. If the original ticket corresponding to the red ticket is not authenticated and the other party issues you a red ticket, you only need to bind the red ticket application form, red ticket notice and red-ink invoice and ask for the invoice again.
2. If the red ticket is obtained due to the return of goods, the input tax will be transferred out when applying for the red ticket. After you get the red ticket, you can attach it directly to the voucher.
According to the Supplementary Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2007] 18), "Special red-ink invoices will not be submitted to the tax authorities for certification for the time being."
Red-ink invoices are issued by enterprises when they return goods. Before opening, you must apply to the tax bureau to issue a special red-ink VAT invoice, which can only be issued after approval, and recorded in time!
According to your situation:
1. As long as the previous invoice has been certified, you can still apply for a red-ink invoice after 90 days. There are no technical problems.
2. If the invoice has been certified, the buyer, that is, your company, should submit an application form for issuing red-ink invoices to the competent tax authorities. The competent tax authorities shall send a notice to the other party;
3. Although the certified invoice is returned, your company should still declare the tax deduction of the invoice normally. After the competent tax authorities issue a red-ink invoice notice, they shall fill it in line 2 1 of Schedule 2 of the declaration form in the reporting period of the next month and transfer out the input tax.
4. If the invoice has not been certified for more than 180 days, it can no longer be offset in red.
I didn't say that you can't open a red-ink invoice for more than 3 months! The other party can issue a red-ink invoice, but the buyer needs to prepare the corresponding procedures to apply to the local taxation bureau. After the tax bureau reviews, the tax bureau will issue a red-ink invoice notice, and the invoice can be issued to the other party. For related matters, please call the local tax authorities at telephone number 12366.
Red-ink invoices do not need authentication.
According to article 3 of State Taxation Administration of The People's Republic of China [2007] 18:
In order to monitor and manage the public announcement, State Taxation Administration of The People's Republic of China is developing a public announcement management system. Before the system is popularized and applied, the notice shall be kept by ordinary taxpayers for future reference, and the tax authorities shall not write it off. Red-ink invoices will not be submitted to the tax authorities for certification.
Red-ink invoice: if the voiding conditions are met (the following conditions are met at the same time), the invoice will be marked as voided and the invoicing software will be marked as voided.
(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".
Do red-ink invoices need authentication? The factory invoice was issued, and the name and quantity were wrong. The quantity is correct. Our foreign trade company did not find it at that time, so it was certified. We found a mistake every other month, so we asked the factory to issue us a red-ink invoice and a correct invoice. Red-ink invoice and correct invoice have been issued. Do you want to identify this scarlet letter invoice? Supplement: I asked the IRS here and said that certification is not needed. I would like to ask you, if there is no certification, which column is reflected in the VAT return? 2008-09-25A: If you want to authenticate, you don't need to do the input transfer in Table 2. B: Don't authenticate, you need to do the input transfer in Table 2. The positive invoice you obtained in the last period has been certified in this period, and the tax amount is reflected in the input. Therefore, this red-ink invoice must be certified, the tax amount can be reflected in the input, the number of input invoices can be matched, and the negative input in this period can be balanced with the positive input in the previous period. If this red-ink invoice is not certified, the input can not reflect the tax amount, nor can it offset the actual input in the previous period. Tax bureau invoice comparison system, if not, this red-ink invoice becomes a detention ticket. Butterfly /tp Dream Level 6 needs to be certified on September 24th, 2008. Obtained VAT invoices, whether red or positive, need to be certified. The tax bureau compares invoices online every month. If the obtained VAT invoice of fixed assets cannot be deducted, it needs to be certified, but it cannot be deducted when making accounts. On September 24, 2008, the name and quantity of Laojian Grade III were incorrect. Invoice authentication is mainly amount authentication, not name and quantity authentication. You just need to register with the name you think is correct, and you can indicate it when you keep an account. Is it necessary to go through such a complicated procedure? When our company issues red-ink invoices to buyers, it seems that it is keeping accounts for them to offset their sales. It's not for the buyer.
Answer: You don't need to do the input and output in Table 2 for authentication.
B: You don't need authentication, but you need to do the input and output in Table 2.
The final declaration result of A or B does not affect ~ ~ ~, so do you recognize ~ ~ ~
Does the buyer need authentication after receiving the red-ink invoice? According to the Supplementary Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2007]18),
In order to monitor and manage the Notice, State Taxation Administration of The People's Republic of China is developing the Notice Publishing and Management System.
Before the system is popularized and applied, the notice shall be kept by ordinary taxpayers for future reference, and the tax authorities shall not write it off.
Red-ink invoices will not be submitted to the tax authorities for certification.
According to the above provisions, the special red-ink invoices for value-added tax obtained by general taxpayer enterprises do not need authentication.
Do I need certification to issue a red-ink invoice for business tax? Don't!
Do red-ink invoices need to be certified by the Inland Revenue Department? Red-ink invoices do not need to be certified by the tax bureau for the time being. Look at the third article of the document.
Guo shui fa [2007] 18 No.
Supplementary Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoices
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
The Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006] 156, hereinafter referred to as the Notice) has been issued, and some problems existing in the implementation have been reflected in various places. After study, the supplementary notice is as follows:
First, after the VAT general taxpayer issues a special VAT invoice (hereinafter referred to as the special invoice), if it is necessary to issue a red-ink special invoice due to sales return, sales discount, and incorrect invoicing, it shall be handled in the following ways according to different situations:
(1) If the deduction of the special invoice and the invoice cannot be authenticated, the buyer shall fill in the Application Form for Issuing the Special VAT Invoice in Red Letter (hereinafter referred to as the Application Form), fill in the specific reasons and the corresponding information of the special VAT invoice in blue letter on the application form, and the competent tax authority shall issue the Notice for Issuing the Special VAT Invoice in Red Letter (hereinafter referred to as the Notice) after examination. The buyer will not transfer the input tax.
(2) If the goods purchased by the buyer do not fall within the scope of VAT deduction, and the special invoices obtained are not certified, the buyer shall fill in the application form, fill in the specific reasons and the information of the corresponding special invoices in blue on the application form, and the competent tax authorities shall issue a notice after examination. The buyer will not transfer the input tax.
(3) If the buyer refuses to issue a 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 buyer shall provide written materials to explain 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. At the same time, the seller shall provide written materials to explain the specific reasons, specific items and correction contents of the error, and the competent tax authorities shall 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, in addition to handling according to the provisions of the Notice, the seller should also submit a copy of the corresponding accounting voucher for this business to the competent tax authorities for the record after issuing a special red invoice.
Two, the tax authorities to issue special invoices for small-scale taxpayers need to issue special invoices in red, according to the second copy of the general taxpayer to issue special invoices in red, notify the tax authorities.
Three, in order to realize the monitoring and management of the notice, State Taxation Administration of The People's Republic of China is developing the notice distribution and management system. Before the system is popularized and applied, the notice shall be kept by ordinary taxpayers for future reference, and the tax authorities shall not write it off. Red-ink invoices will not be submitted to the tax authorities for certification.
Four, the special invoice issued in 2006, before April 30, 2007, in accordance with the original provisions of the red special invoice.
I hereby inform you.
Press release issued on February 16, 2007
Does the negative invoice received need to be authenticated? No, negative numbers are offset. Because negative invoices can be issued, the positive invoices have not been proved.