Issued by the seller in the VAT invoice management system.

1. Red Letter Information Sheet Issuance Process

When the buyer discovers that there is an error in the deducted invoice or a red letter is required, he should first contact the seller, explain the situation and request Issue a red letter information sheet. After receiving the request, the seller needs to verify the relevant situation, and after confirmation, fill in the relevant content of the red letter information table in the VAT invoice management system, including invoice code, number, invoicing date, buyer information, seller information, goods or Labor information, etc.

2. The role of the red letter information table

The red letter information table is an important voucher used in the VAT invoice management system to offset the deducted invoices. By issuing a red letter information form, you can process the deducted invoices, correct invoice errors or adjust the tax amount to ensure the accuracy and legality of taxation.

3. Notes

When issuing a red letter information form, the seller must strictly abide by the tax law and the requirements of the tax department to ensure the authenticity and accuracy of the information. At the same time, the buyer should also actively cooperate with the seller, provide necessary supporting materials and assist in completing relevant procedures.

In addition, the tax department will conduct strict supervision and review of the deducted red-letter information forms to ensure tax compliance and fairness. Therefore, enterprises and individuals should strictly abide by the tax law when issuing and using red letter information forms to avoid violations.

In summary:

The buyer’s deducted red letter information sheet should be issued by the seller in the VAT invoice management system. During the issuance process, the seller needs to verify relevant circumstances and fill in accurate information to ensure the authenticity and legality of the red letter information form. The buyer should actively cooperate with the seller, provide necessary supporting materials and assist in completing relevant procedures. At the same time, companies and individuals should strictly abide by tax laws and regulations when using the red letter information form to avoid violations.

Legal basis:

"Value-Added Tax Law of the People's Republic of China"

Article 14 provides:

Taxpayers In the event of taxable sales, a special VAT invoice shall be issued to the buyer who requests a VAT deduction certificate.

"Announcement of the State Administration of Taxation on Issues Concerning the Issuance of Red Letter Value-Added Tax Invoices"

Article 1 stipulates:

The special invoice obtained by the purchaser has been used for declaration For deductions, the purchaser can fill out and upload the "Information Form for Issuing Special Value-Added Tax Invoices with Red Letters" in the VAT Invoice Management System, and does not fill in the corresponding special invoice information with blue letters when filling out the "Information Form".

The seller issues a special red-letter invoice based on the "Information Form" that has been verified by the tax authority system, and issues it as a negative output in the value-added tax invoice management system. The special invoice with red letters should correspond one-to-one with the "Information Form".