The steps for flushing red invoices are as follows:

1. Enter the invoicing system and click "Invoice Management".

2. Click "Fill invoice".

3. Select "Ordinary Invoice" or "Electronic Ordinary Invoice" from the pop-up invoice type.

4. Select the “red letter” above on the invoice filling interface.

5. In the pop-up window, fill in the "invoice code" and "invoice number" of the invoice to be redone.

6. Click Next. (The negative data of the invoice is automatically filled in the invoice issuance interface).

7. Click "Print" in the upper right corner (for electronic ordinary invoices, click "Save" in the upper right corner).

Notes on red-letter invoices:

1. Before red-letting, you should carefully check whether the issuance content, amount, etc. of the invoice are correct, and make sure they are correct before proceeding with the red-red operation.

2. The steps for red-letter invoices should be carried out in accordance with the prescribed procedures.

3. The condition for red invoices with red letters is that the purchaser must first apply to the competent tax authority and provide the corresponding information, and then the red invoice can be processed only after the competent tax authority has approved it.

4. After the red invoice is reddened, a copy of the red invoice should be handed over to the buyer in a timely manner so that the buyer can handle the accounting.

5. After the red invoice is red, the value-added tax declaration should be made within the reporting period of the next month to avoid undeclared or missed declarations.

To sum up, red-letter invoice redlining is a relatively rigorous task, and it is necessary to carefully check relevant data and information and operate in accordance with prescribed procedures to ensure the accuracy and legality of red-letter invoices. At the same time, it is also necessary to promptly hand over a copy of the red invoice to the buyer, and pay attention to the time point for declaring value-added tax to avoid unnecessary trouble.

Legal basis:

"Invoice Management Measures of the People's Republic of China"

Article 19

Sales of goods, When units and individuals that provide services or engage in other business activities receive payments for external business operations, the payee shall issue an invoice to the payee; under special circumstances, the payee shall issue an invoice to the payee.

Article 21

Invoices that meet the regulations shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.