Cross-month red-ink offset operation of special invoices refers to the red-ink offset processing of a special invoice issued by Zhang Fasheng in last January but not in time in the next month. When operating, you need to first issue a summary tax return, fill in the reason and amount of red-rush, and attach relevant materials. Then operate in the tax bureau according to the specified time, and pay attention to the operation sequence and norms when red-punching, such as red-punching first and then voiding, while retaining the original invoice of red-punching. What needs to be reminded in particular is that the red-ink offset operation of special invoices needs to pay attention to the red-ink offset principles and conditions, such as the invoices must be certified and approved, and the use of red-ink special invoices must comply with relevant regulations. At the same time, the operation should be carried out in strict accordance with the prescribed procedures to ensure the legality and standardization of the operation.
What is the effect of the cross-month red-ink operation of special invoices? The cross-month red-ink operation of special invoices can enable enterprises to adjust the tax to a certain extent. Because the invoice amount after red-ink offset can deduct the current sales, thus reducing the tax that the enterprise should pay.
The cross-month red-ink operation of special invoices is to adjust the taxes that enterprises need to pay. During operation, attention should be paid to relevant procedures and regulations to ensure the legality and standardization of operation. At the same time, we need to pay attention to the principles and conditions of red ink offset. For example, invoices must be certified and approved special invoices, and the use of red ink special invoices must comply with relevant regulations.
Legal basis:
Article 35 of the Provisional Regulations on Value-added Tax of the People's Republic of China * * * If the buyer fails to issue a special VAT invoice within the specified time or the special VAT invoice issued does not conform to the regulations, the seller shall ask the buyer to issue a normal special VAT invoice before issuing a special red-ink invoice. If it is impossible to do so, the sales amount can be treated in red-ink within the last tax declaration period.