People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.47, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement on Issues Related to Issuing Red-ink VAT Invoices: The Key Issues. Article 1 (1) stipulates that the special invoice issued by the seller has not been delivered to the buyer, and the buyer has not used it to declare the deduction and returned the deducted invoice. The seller can fill in and upload the information form in the new system. When filling in the information form, the seller should fill in the corresponding blue special invoice information.

Article 5 stipulates at the same time that Article 5, Annex 1 and Annex 2 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Full Implementation of the Upgrade of the VAT Invoice System (State Taxation Administration of The People's Republic of China Announcement No.2015 19) shall be abolished at the same time, so what is the abolished Article 5? Article 5 contains a lot of content. Let's look at a key point: "If the invoice is not delivered to the buyer or rejected by the buyer, the seller should fill in and upload the information form in the upgraded version of the VAT invoice system within the special invoice certification period."

Keywords, within the certification period, what do you mean? We understand that when document 19 was issued, you can't issue red-letter invoices after the certification period, but document 47 abolished this clause and didn't specify the words within the certification period, indicating that document 47 has relaxed the issuance of red-letter invoices.