The drawer receives and fills in the invoice invalidation registration form, and prepares and submits the following materials:

1, invoice receiving and purchasing book and invoice receiving, using and storing monthly report;

2. Unused invoices or unused invoices;

3. Invoiced stubs.

Ii. review and handling

After accepting the cancellation of registration of users, the staff of tax authorities will examine whether the information is true, accurate and complete on the spot, and at the same time issue a receipt for the acceptance of invoice business to users. The focus is on the following five aspects:

1. Whether the invoice cancellation registration form is true;

2. Whether the number of unused blank invoices and invoice stubs is consistent with the invoice purchase book, invoice receipt, use and monthly report;

3. Whether the unused blank invoice is lost or damaged;

4. Whether the invoice issued is standardized and whether the amount issued is consistent with the invoice receiving, using and storing report;

5. Other contents that need to be reviewed.

Three. Handling of cancellation and revocation

(1) Collect user's invoice purchase book and invoice special seal;

(2) Check the preservation of invoice stubs according to the invoice receiving and purchasing book, and void the unused invoice scraps and affix the void seal.

(3) Enter the invoice information of invalid corner cutting in the invoice integrated management information system. Print the Invoice Number Cancellation Registration Form, and return the invoice stub or cut-off invoice and the second copy of the Invoice Number Cancellation Registration Form to the user after being signed by the user.

(4) Sign an opinion on the Invoice Cancellation Registration Form and the Tax Registration Cancellation Decision, and hand it over to the drawer after signing.

An enterprise's financial accounting or friends engaged in related accounting work should have a general understanding of the above processes so that they can handle related matters independently in practical work.