XX IRS:
Our company applied for the information form of scarlet letter VAT special invoice on XX, XX, XX, with the information form number: XXXXXX；; Amount: -XXX yuan; Tax amount: -XXX yuan; Total price and tax -XXX yuan. As the seller XXXXX cannot issue the red-letter invoice of XXXXXXXX, it is required to cancel this red-letter information form.
Hereby apply
XXXXXX of a company
XX-XX-XX
Extended data:
When issuing special VAT invoices, general VAT taxpayers often make mistakes such as sales return and invoice return, so they need to issue new special VAT invoices. The following is to sort out and summarize the policy issues of re-issuing special invoices in several cases.
Recover the original invoice and void it directly, and issue a new invoice.
This method is simple, convenient and quick for the drawer. Article 13 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006]156) stipulates:
General taxpayers issue special invoices, sales returns, billing errors, etc. in the current month. If the returned invoice is received and deducted to meet the conditions for invalidation, it shall be deemed invalid; If an error is found during issuance, it can be invalidated immediately.
Invalid special invoices are treated as "invalid" in the anti-counterfeiting tax control system, and each copy of paper special invoices (including unprinted special invoices) is marked with the word "invalid", and all copies are retained.
However, the tax authorities have relatively strict regulations on the cancellation conditions of special invoices, and the following three conditions must be met at the same time: (1) The time for receipt and payment of returned invoices shall not exceed the month when the seller issues the invoices; The seller did not copy the tax and did not keep accounts; The authentication of the buyer fails or the authentication result is "Inconsistent authentication of taxpayer identification number" and "Inconsistent authentication of special invoice code and number".
Baidu encyclopedia-special invoice for value-added tax