Red-ink blue-ink invoices, in short, refer to the invoice process in which enterprises handle errors or need to correct them. This kind of invoice is characterized in that the red font means invalid, while the blue font means valid, hence the name "red and blue distinct" invoice. Red-ink invoices are mainly used to offset the input tax that enterprises have booked. Once mistakes are found, enterprises need to use red-ink invoices to void them. On the contrary, blue invoices are used to record the tax basis when enterprises sell goods or provide taxable services.

in commercial transactions, under normal circumstances, the buyer will ask for a special VAT invoice when purchasing goods or receiving services. In the process of settlement, if the buyer needs to return some invoices, they will use red-ink invoices for write-off. Red-ink blue invoice plays a key role in enterprise operation and tax management. Through red-ink invoices, enterprises can avoid repeated deductions when calculating value-added tax, thus reducing tax risks. The use of blue invoices helps enterprises to control costs and achieve more effective procurement and tax management.

therefore, it is very important for enterprises to issue red-ink and blue-ink invoices in a standardized and accurate way, which is not only related to the financial compliance of enterprises, but also directly affects the correct calculation and management of taxes. In daily operation, enterprises should ensure that the invoice operation of each transaction conforms to the regulations, so as to ensure the legal and effective use of red-ink and blue-ink invoices.