The process of electronic invoice cancellation by electronic tax bureau:
1. Select a piece of invoice information, select the cancellation object and cancellation type, and click OK;
2. After confirming that the information is correct, click the Submit button. After the submission is successful, the page will display the receipt interface, and the taxpayer's application will enter the review stage;
3. After the application is approved, the taxpayer needs to bring relevant documents to the tax authorities to handle the invoice cancellation business at the scene within the specified time.
Second, analysis
In general, when the tax types are changed or cancelled, it is necessary to cancel the redundant blank invoices. For the cancellation of invoices, taxpayers can go to the tax bureau recognized by enterprises with blank invoices. The cancellation of invoices refers to the cancellation of invoices collected by taxpayers. In the process of invoice cancellation, if taxpayers are found to have violated laws and regulations, they shall be dealt with according to tax violation procedures. Invoice cancellation includes daily cancellation; Cancel the invoice when canceling or changing the tax registration; Cancel the revised and revised invoices; Cancel the second invoice; Cancellation of expired unused blank invoices; Cancel mildew, flooding, rat bites, fires, etc.; Taxpayers lost, stolen invoices and lost invoices.
3. What is the difference between cancellation and invalidation of invoices?
1. The cancellation of invoices mainly refers to the collection of invoices sold to enterprises by the competent tax authorities. Such as canceling the enterprise and refusing to accept the handling of illegal acts by the enterprise. Is an administrative act;
2. The voiding of invoices mainly refers to the business behavior of the enterprise itself. When an error occurs in the process of issuing, the issued invoices are voided in the anti-counterfeiting tax-controlled invoicing subsystem. All invoices must be collected before voiding.