I. Conditions of red-ink invoices

For deducted invoices, certain conditions must be met if red offset is to be carried out. First of all, the red rush operation must follow the provisions of tax laws and regulations and related tax policies. Secondly, red-ink invoices usually need to be processed within a certain period of time from the date of issuance, and may not be processed beyond the specified time. In addition, other specific conditions need to be met, such as staggering invoices, repeated invoicing or returning goods.

Second, the red-ink invoice operation process

1. Apply for red ink: Taxpayers need to apply for red ink from the tax authorities, explaining the reasons, basis and relevant supporting materials of red ink.

2. Examination and approval: The tax authorities shall examine the application for red-ink offset to confirm whether it meets the conditions for red-ink offset and make a decision on whether to approve it.

3. Issue red-ink invoices: After being approved by the tax authorities, taxpayers can issue red-ink invoices for verification. Issuing red-ink invoices should follow relevant regulations to ensure accurate and complete information.

Third, matters needing attention

In the red light operation, taxpayers need to pay attention to the following points:

1. Strictly abide by the provisions of tax laws and regulations and relevant tax policies to ensure the legality of red-flushing operation.

2. Check the invoice information carefully to ensure that the red-ink invoice is consistent with the original invoice.

3. Safely keep the red-ink invoices and related certification materials for inspection by the tax authorities.

To sum up:

In some cases, the deducted invoice can be offset in red. Taxpayers need the conditions, operating procedures and precautions to ensure the legality and accuracy of the red-flushing operation. When running a red light, taxpayers should abide by the provisions of tax laws and regulations and related tax policies to ensure that their rights and interests are not harmed.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 24 provides that:

Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:

(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;

(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;

(three) the use of invoices;

(4) Expanding the scope of use of invoices;

(5) Replace invoices with other vouchers.

The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.

People's Republic of China (PRC) tax collection management law

Article 5 1 stipulates that:

Upon discovery, the tax authorities shall immediately refund the tax overpaid by taxpayers; If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 2 1 stipulates that:

For taxable sales, the taxpayer shall issue a special VAT invoice to the buyer who requests the special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.

Under any of the following circumstances, a special VAT invoice shall not be issued:

(a) the buyer of taxable sales behavior is an individual consumer;

(2) The tax exemption clause applies to taxable sales.