Category: Business/Financial Management>>Finance and Taxation

Analysis:

The conditions for issuing a return certificate for sales returns: First, the seller sells the goods A special value-added tax invoice was issued; secondly, the purchaser has already entered the invoice copy of this invoice into the account, and the purchaser cannot return the invoice copy and deduction copy of the special invoice when returning the goods. Operation: The buyer goes to the local competent tax authority to issue a "Certificate of Purchase Withdrawal or Claim for Discount". After the seller receives the "Certificate of Purchase Withdrawal or Claim for Discount" issued by the competent tax authority of the buyer, it passes the anti-counterfeiting tax control The system issues a negative special invoice as a voucher for deducting output tax. It shall not invalidate the special invoice with blue letters that has been issued, nor may it use an ordinary invoice with red letters as a voucher for deducting output tax.