When making out an invoice through the tax net, the buyer fills in as the seller, and the changes are as follows.

1. If it is found that the amount or tax is overpaid or underpaid, but the buyer and the seller have not made accounting treatment, the buyer can return the original invoice and the deduction coupon (the commodity sales invoice can be returned, the same below), and the seller will reissue the correct invoice. The seller will stamp the original invoice, the deduction coupon and the bookkeeping coupon and paste them behind the original stub coupon, indicating the reasons.

2. If it is found that the amount and tax are under-filled, but one or both parties have made accounting treatment, the seller can fill in the blue special invoice according to the difference under-filled, explain the situation in the remarks column, and declare the amount under-filled at the same time.