First, the preconditions for applying for red-ink invoices
First of all, issuing red-ink invoices must meet certain preconditions. For example, when the contents of the invoice are found to be wrong, or the amount of the original invoice needs to be reduced due to the return of goods, you can apply to the tax authorities for issuing a red-ink invoice.
Second, prepare the application materials
The application materials for preparing a red-ink invoice usually include a copy of the original invoice, a correction explanation of the wrong invoice, a return voucher and other relevant certification materials. These materials will be used to prove the rationality and necessity of issuing red-ink invoices.
Third, submit the application to the tax authorities.
Submit the prepared application materials to the local tax authorities and fill in the relevant application forms. When submitting an application, it is necessary to ensure that the information provided is complete and accurate, and fill in it according to the requirements of the tax authorities.
Four, the tax authorities to review and issue a red invoice.
After receiving the application, the tax authorities will examine the application materials. After approval, the tax authorities will issue corresponding red-ink invoices in accordance with the prescribed procedures and requirements. When issuing a red-ink invoice, it is necessary to indicate the number, date and amount of the original invoice, and affix the special seal of the tax authorities.
V. Use red-ink invoices
After obtaining the red-ink invoice, the enterprise shall use it in accordance with relevant regulations. Red-ink invoices are usually used to offset the amount of the original invoice or correct the wrong contents of the original invoice. In the process of use, enterprises should ensure the legality and compliance of red-ink invoices.
To sum up:
Issuing red-ink invoices requires meeting certain preconditions and preparing relevant application materials. After submitting the application to the tax authorities, it will be audited and a red-ink invoice will be issued. After obtaining the red-ink invoice, the enterprise shall use it in accordance with the regulations. In the process of issuing and using red-ink invoices, enterprises should ensure compliance with relevant laws and regulations and the provisions of tax authorities to ensure legality and compliance.
Legal basis:
Measures for the Administration of Invoices of the People's Republic of China
Article 27 stipulates that:
Units and individuals that issue invoices find that there are errors in the issuance of invoices, and can re-issue them after indicating the words "invalid" on the original invoices. When an invoice is invalidated, the following conditions shall be met at the same time: the time of receipt and deduction of the returned invoice shall not exceed the month when the seller issues the invoice; The seller did not copy the tax and did not keep an account; The purchaser fails to authenticate or the authentication result is "the taxpayer identification number authentication is inconsistent" and "the special invoice code and number authentication are inconsistent".
Law of the People's Republic of China on the Administration of Tax Collection
Article 32 stipulates that:
Taxpayers and withholding agents shall pay or remit tax in accordance with the provisions of laws and administrative regulations or the time limit set by tax authorities in accordance with the provisions of laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.