After the taxpayer issues an electronic special ticket, it may issue a red-ink electronic special ticket if there are sales returns, billing errors, suspension of taxable services, sales discounts, etc. Compared with the red-letter paper special ticket issuing process, taxpayers do not need to withdraw the blue-letter electronic special ticket when issuing the red-letter electronic special ticket, which has the advantages of simplicity and feasibility. Specifically, the process of issuing scarlet letter electronic special tickets can be mainly divided into three steps.

Step 1, the buyer or seller taxpayer fills in the red-ink VAT special invoice issuing information form (hereinafter referred to as the information form) in the VAT invoice management system (hereinafter referred to as the invoice management system). According to whether the buyer has used the electronic special ticket to declare the deduction, there are two ways to distribute the information form. The first category is the information form sent by the buyer. If the buyer has used the electronic special ticket to declare the deduction, the buyer will fill in and upload the information form in the invoice management system. In this case, there is no need to fill in the corresponding blue electronic special ticket information in the information table. The second category is the information table published by the seller. If the buyer does not use the electronic special ticket to declare the deduction, the seller will fill in and upload the information form in the invoice management system. In this case, you need to fill in the corresponding blue electronic special ticket information in the information table.

The second step is the automatic verification of the information system of the tax authorities. The tax authorities receive the information table uploaded by taxpayers through the network, and the system automatically checks it to generate an information table with the number of the red-ink invoice information table, and synchronizes the information to the taxpayer's system.

Step 3, the seller and taxpayer issue a special electronic ticket in scarlet letter. The seller can query the verified information table in the invoice management system, and then issue the scarlet letter electronic special ticket. The scarlet letter electronic special ticket should correspond to the information table one by one.

It should be noted that there may be a certain time lag between the issuance of the information form by the buyer and the issuance of the red-letter electronic special ticket by the seller when the buyer has used the electronic special ticket to declare the deduction. Therefore, the buyer should temporarily transfer the value-added tax amount listed in the information form from the current input tax, and after obtaining the red-letter electronic special ticket issued by the seller, it will be used as an accounting voucher together with the information form.