According to the specific circumstances, the invoice issued in the current month can be directly invalidated, and the red-ink invoice needs to be issued next month. If an error is found every other month, it cannot be invalidated directly, and a negative invoice, that is, a red-ink invoice, should be issued. Invoice plays an extremely important role in China's social and economic activities. 1. Invoice is legal, authentic, unified and timely, and it is one of the most basic original accounting vouchers; 2. Invoice is the carrier of recording economic activities and an important tool of financial management; 3 invoices are an important basis for tax authorities to control tax sources and collect taxes; Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property security.

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 16 Units and individuals that need to use invoices temporarily may directly apply to the tax authorities at the place of business for the issuance of invoices on the basis of written certificates of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.

Illegal invoicing is prohibited.

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.