Provisions on the Use of Special VAT Invoices

Article 14

After the general taxpayer obtains the special invoice, if the sales are returned, the invoicing is wrong, etc., but it does not meet the cancellation conditions, or if the sales are partially returned and sales discounts occur, the buyer shall fill in the Application Form for Issuing the Special Invoice for Red-ink VAT to the competent tax authorities.

The special invoice in blue corresponding to the Application Form shall be certified by the tax authorities.

If the certified result is "certified in conformity" and the VAT input tax has been deducted, the general taxpayer will not fill in the corresponding blue special invoice information when filling in the Application Form.

If the authentication result is "the taxpayer identification number does not match the authentication" or "the special invoice code and number do not match the authentication", the general taxpayer should fill in the corresponding blue-ink special invoice information when filling in the Application Form.

Article 15

Application Form in duplicate: the first copy shall be kept by the buyer; The second copy shall be kept by the competent tax authorities of the buyer.

The "Application Form" shall be stamped with the special financial seal of the general taxpayer.

Article 16

The competent tax authorities shall, after examining the Application Form filled in by ordinary taxpayers, issue the Notice of Issuing Special VAT Invoices in Red Letter (hereinafter referred to as the Notice, Annex 4). The Notice should correspond to the Application Form one by one.

Article 17

Notice in triplicate: the first copy shall be kept by the competent tax authorities of the buyer; The second copy shall be sent by the buyer to the seller for retention; The third copy shall be retained by the buyer.

The Notice shall be stamped with the seal of the competent tax authority.

"Notice" should be bound into volumes on a monthly basis, and managed according to the provisions on the storage of special invoices.

Article 18

The buyer must temporarily transfer the value-added tax amount listed in the Notice from the current input tax amount, and those that have not been deducted from the value-added tax amount can be included in the current input tax amount. After obtaining the red-ink special invoice issued by the seller, they will be used as accounting vouchers together with the retained Notice. Under the circumstances listed in the fourth paragraph of Article 14 of these Provisions, the input tax shall not be transferred out.

Article 19

The seller shall issue a special invoice in scarlet letter with the Notice provided by the buyer, which shall be issued in negative output in the anti-counterfeiting tax control system.

The special invoice in scarlet letter should correspond to the Notice one by one.