In the case of sales discount, the buyer must obtain the certificate of refund or discount request issued by the local competent tax authorities and send it to the seller as the basis for the seller to issue a red-ink special VAT invoice. The seller shall not issue a special VAT invoice in scarlet letter before obtaining the certificate; After receiving the certificate, issue a special red-ink VAT invoice to the buyer according to the discount amount of the goods. The stub copy and bookkeeping copy of the special VAT invoice in scarlet letter shall be used as the proof for the seller to deduct the current output tax.

When issuing invoices, you should pay attention to the following points:

1. Before using the whole invoice, the seller should carefully check whether there are any missing pages, wrong numbers, no invoice producer seal or unclear printing. If problems are found, they should be submitted to the tax authorities for handling.

2. After the whole invoice is used, it should be filled in the order of numbers, with complete items, true contents and clear handwriting, and all copies and prints are completely consistent. Fill in the invoice shall not be altered, dug or torn.

3. Invoices shall be filled in column by column within the prescribed time limit, and affixed with the financial seal of the unit or the special seal for invoices. Without the approval of the tax authorities, invoices shall not be disassembled and used, and the scope of use of professional invoices shall not be expanded by itself.

4. Units and individuals who fill out invoices must issue invoices when business occurs and business income is confirmed. Invoicing is not allowed when there is no business operation.

5. The seller shall issue invoices within the specified scope of use, and shall not buy, sell, lend, transfer or issue invoices as an agent.

6. The invoice issued by the seller using the electronic computer shall be approved by the competent tax authorities, and the off-machine invoice under the unified supervision of the tax authorities shall be used. After the invoice is issued, the stub should be bound into a book by serial number.

legal ground

"Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)" Article 27:

After the invoice is issued, if a red-ink invoice is needed for sales return, the original invoice must be recovered and marked as "invalid" or a valid certificate from the other party must be obtained. After issuing the invoice, if there is a sales discount, you must reissue the sales invoice after recovering the original invoice and marking it as "invalid" or issue a red-ink invoice after obtaining the valid certificate from the other party.