According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Issuing Red-ink VAT Invoices (State Taxation Administration of The People's Republic of China Announcement No.47, 20 16), after issuing special VAT invoices (hereinafter referred to as "special invoices"), general VAT taxpayers need to issue red-ink special invoices in case of sales return, wrong invoicing and suspension of taxable services. , but it does not meet the conditions for the invalidation of invoices, or the sales are discounted because of the partial return of sales.

Red deduction method of VAT ordinary invoice:

Once the VAT electronic ordinary invoice is issued, it cannot be voided, and only negative invoices can be issued to offset red (regardless of whether the electronic invoice is staggered this month or across months, it can only be offset red, and cannot be voided directly).

Step 1: Invoice management-negative invoice filling-negative VAT ordinary invoice.

Step 2: Fill in the "Invoice Code" and "Invoice Number" of the direct sales invoice to be red-offset, and click "Next".

Step 3: After confirming the invoice information, click "OK" to view the invoice information that has been issued, and then click "Issue" if it is correct.

Red deduction method of special VAT invoice:

The red-letter process of special VAT invoice consists of two parts: firstly, the information table is issued, and then the red-letter VAT invoice is issued according to the information table after uploading for approval.

Red information table of special VAT invoice

In the information selection interface of red-ink invoice information table, there are two application methods, buyer application and seller application. Take the buyer's application as an example to explain in detail.

Step 1: Enter the billing software-invoice management-scarlet letter information table-fill in the scarlet letter information table of special VAT invoices-select the buyer's application and fill in the deducted or not.

Step 2: When selecting deduction, you don't need to fill in the corresponding blue invoice code and invoice number after selecting the invoice type, and click Next to enter the filling interface; If no deduction is selected, check the tax calculation method of the original blue-ink invoice according to the actual situation, and fill in the corresponding blue-ink invoice code and invoice number.

For the completed scarlet letter information form, taxpayers can click "Upload" directly, and the tax authorities will conduct online audit. After the upload prompt is "Approved successfully", the taxpayer can directly download the approved information form in the "Red-ink Information Form for VAT Special Tickets for Approval and Download" and issue a red-ink invoice.