Issuing method:

Do not meet the void conditions, according to the following requirements to issue a red-ink VAT invoice.

1, the scope of application for issuing special red-ink VAT invoices

After obtaining the special invoice, the buyer may apply to the competent tax authorities for issuing red-ink value-added tax invoices if the goods are returned or invoiced incorrectly, but the conditions for invalidation are not met, and if the invoice copied by the seller cannot be invalidated in the current month due to repeated tax copying, or if the goods are partially returned and discounted.

2. The process of issuing special VAT invoices in scarlet letter

The buyer shall first fill in the Application Form for Issuing Red-ink Special VAT Invoice (hereinafter referred to as the Application Form) to the competent tax authorities, and then issue the Notice for Issuing Red-ink Special VAT Invoice (hereinafter referred to as the Notice) after examination by the competent tax authorities. The seller can issue a special invoice in red only with the Notice provided by the buyer.

When the buyer applies to the competent tax authorities for issuing the Notice, it shall provide the following information:

(1) Application Form (special financial seal or special invoice seal of the buyer shall be affixed);

(2) The original and photocopy of the corresponding blue-ink invoice (the photocopy shall be stamped with the buyer's special financial seal or invoice seal);

(3) In case of returning goods or asking for discounts, the originals and photocopies of relevant contracts and agreements shall be provided (the photocopies shall be stamped with the official seal of the buyer);

(4) Original and photocopy of relevant accounting vouchers corresponding to blue-ink invoices (the photocopy shall be stamped with the special financial seal or invoice seal of the buyer);

(5) Letter of Commitment (indicating that the business is indeed a real return, and if there is no actual return, the promise will not be deducted. Only applicable to "overdue invoices". )

(6) Other materials required by the competent tax authorities. .

After examination and approval by the competent tax authorities, the original and photocopy shall be returned and kept in the second copy of the Application Form.

The special invoice in blue corresponding to the Application Form shall be certified by the tax authorities. If the certification result is "certified in conformity" and the VAT input tax has been deducted, the buyer may not fill in the corresponding special invoice information in blue when filling in the Application Form.

If 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", the buyer shall fill in the specific reasons and the corresponding blue-ink special invoice information when filling in the Application Form.

If the goods purchased by the buyer do not fall within the scope of VAT deduction, and the special invoices obtained need to be issued with red-ink invoices, the buyer shall fill in the Application Form, fill in the specific reasons and the information of the corresponding blue-ink special invoices on the Application Form, and the competent tax authorities shall issue the Notice after examination.

When the competent tax authority of the buyer issues the Notice, if the actual return or sales discount or deduction has not been certified, and the certification period has expired, the words "overdue invoice" should be marked on the Notice. Notice marked "overdue invoice" can only be issued by the buyer.

Notice issued by the competent tax authority in triplicate and stamped with the seal of the competent tax authority: the first copy shall be kept by the competent tax authority of the buyer; The second copy shall be sent by the buyer to the seller for retention; The third copy shall be retained by the buyer.

The competent tax authorities issuing the Notice with the words "overdue invoice" shall review the occurrence of the corresponding business on a monthly basis, and will not deduct the input tax if there is no actual return or sales discount.

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