Second, if small-scale taxpayers make mistakes in issuing ordinary invoices, they can take back the original invoices (which must not be omitted) and stamp them with a void seal, then issue red-ink invoices with the original amount to deduct the current sales, and then issue new correct invoices. The recovered invalid invoice is attached to the red-ink invoice stub for future reference.
Three, because the output tax has been declared, so only get the red-ink invoice notice issued by the tax bureau, and then according to the notice number can be issued; Then use the red-ink invoice as an entry to reverse the sales, and finally issue the correct invoice and record it as sales.
1, accounting entry of red-ink invoice:
Debit: Accounts receivable (in red ink)
Loan: income from main business (in red)
Taxes payable-VAT payable-Output tax (red)
2, issue the correct invoice accounting entries:
Debit: accounts receivable
Loan: income from main business
Taxes payable-VAT payable-output tax
3. The tax amount of the current month is zero, because the output tax has been declared last month.
Extended data:
When issuing special VAT invoices, general VAT taxpayers often make mistakes such as sales return and invoice return, so they need to issue new special VAT invoices.
Recover the original invoice and void it directly, and issue a new invoice.
This method is simple, convenient and quick for the drawer. Article 13 of 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) stipulates:
General taxpayers issue special invoices, sales returns, billing errors, etc. in the current month. If the returned invoice is received and deducted to meet the conditions for invalidation, it shall be deemed invalid; If an error is found during issuance, it can be invalidated immediately.
Invalid special invoices are treated as "invalid" in the anti-counterfeiting tax control system, and each copy of paper special invoices (including unprinted special invoices) is marked with the word "invalid", and all copies are retained.
However, the tax authorities have relatively strict regulations on the cancellation conditions of special invoices, and the following three conditions must be met at the same time: (1) The time for receipt and payment of returned invoices shall not exceed the month when the seller issues the invoices; The seller did not copy the tax and did not keep accounts; The authentication of the buyer fails or the authentication result is "Inconsistent authentication of taxpayer identification number" and "Inconsistent authentication of special invoice code and number".
Baidu encyclopedia-special invoice for value-added tax