1. If a general taxpayer issues a special VAT invoice or a special VAT invoice for the cargo transportation industry (hereinafter referred to as the special invoice), sales returns, billing errors, suspension of taxable services, and inability to authenticate the invoice deduction and invoice joint, but they do not meet the conditions for invalidation, or a special red invoice needs to be issued due to partial sales returns or sales discounts, it will be handled in the following ways temporarily:
If the special invoice has been delivered to the buyer, the buyer can fill in and upload the information form of issuing red-ink special VAT invoice or issuing red-ink special VAT invoice for freight in the upgraded version of VAT invoice system.
2. The competent tax authorities receive the information table uploaded by taxpayers through the network, and the system automatically checks it to generate an information table with the number of the red-ink invoice information table, and synchronizes the information to the taxpayer's system.
3. The seller shall issue a special red invoice according to the information table verified by the tax authorities, and issue it as a negative output in the upgraded VAT invoice system. Red-ink invoices should correspond to the information table one by one.
4. Taxpayers can also check the contents of the information form with the electronic information or paper materials of the information form to the tax authorities.
5. General taxpayers who have used the VAT tax control system can temporarily continue to use the Application Form for Issuing Special VAT Invoices in Red Letter before being included in the upgraded version.
Two, the tax authorities to issue special invoices for small-scale taxpayers need to issue special invoices in red, according to the general taxpayer to issue special invoices in red.
Three, taxpayers need to issue a red-ink VAT invoice, you can issue a number of red-ink invoices within the corresponding blue-ink invoice amount. The unified invoice for motor vehicle sales in red should correspond to the original unified invoice for motor vehicle sales in blue.
Extended data:
If the red-letter special invoice is invalid, it shall be handled according to the following procedures.
After the general taxpayer of value-added tax obtains the special invoice, if the sales are returned, the invoice is wrong, etc. , but does not meet the void conditions, or part of the sales is returned, resulting in sales discount, and the buyer shall fill out the Application Form for Issuing Red-ink Special VAT Invoice and report to the competent tax authorities.
The competent tax authorities shall, after examining the application forms filled out by ordinary taxpayers, issue a notice for issuing special VAT invoices in red ink.
The buyer shall temporarily transfer the value-added tax amount listed in the notice from the current input tax amount, and those that are not deducted from the value-added tax amount can be included in the current input tax amount. After obtaining the special invoice in scarlet letter issued by the seller, it will be used as the accounting voucher together with the retained copy.
The seller shall issue a special invoice in scarlet letter based on the notice provided by the buyer, and issue it in the anti-counterfeiting tax control system. These actions are closely related. There is no link, no voucher, and a red special invoice cannot be issued, so the special invoice cannot be voided.
References:
Baidu Encyclopedia-Invalid Invoice