According to Article 12 of the Administrative Measures for Issuing Special VAT Invoices by Tax Authorities (for Trial Implementation), in case of filling errors, sales returns or sales discounts, it shall be handled in accordance with the relevant provisions of special invoices.
If the tax authorities fill in the wrong special invoices, they should be invalidated and reissued in the anti-counterfeiting tax-controlled invoicing system in time. Refunds after issuing special invoices shall be handled by the tax authorities in accordance with the relevant provisions on the invalidation of general VAT taxpayers or the issuance of negative special invoices. If a new invoice needs to be issued, the tax authorities shall settle the new invoice tax and the original invoice tax at the same time, and refund more and make up less; For those who do not need to re-invoice, the tax paid by the VAT taxpayer shall be refunded or deducted from the normal tax declared in the next period in accordance with relevant regulations.
Extended data:
Measures for the Administration of Issuing Special VAT Invoices by Tax Authorities (for Trial Implementation) Article 7 When applying for issuing special VAT invoices, a VAT taxpayer shall fill in the Tax Declaration Form for Issuing Special VAT Invoices together with a copy of the tax registration certificate, declare and pay the tax at the collection post of the competent tax authority according to the tax amount indicated on the special invoice, and pay the cost of the special invoice at the same time.
Article 8 After receiving the "Declaration Form", the collection post shall review the following matters:
(a) whether it belongs to the VAT taxpayer under the jurisdiction of the tax authorities;
(2) Whether the VAT rate on the Declaration Form is filled in and the tax amount is calculated correctly.
After the audit is correct, the tax collection post should input the relevant information of the declaration form through the anti-counterfeiting tax control generation billing collection subsystem, collect taxes according to the tax amount indicated on the declaration form, issue tax payment vouchers, charge the special invoice fee at the same time, issue relevant tickets in accordance with the regulations, and timely transmit the relevant tax electronic information to the billing post.
Temporary delivery of paper documents before the anti-counterfeiting tax-controlled invoicing and taxation subsystem is not used. The tax authorities can collect taxes in three ways, namely, tax unionpay network transfer, bank card (POS machine) transfer or cash collection.
Baidu Encyclopedia-Measures for the Administration of Special VAT Invoices Issued by Tax Authorities (for Trial Implementation)