Ordinary invoice (ordinary invoice) has been red-washed after tax declaration, which means that the original invoice is invalid and the corresponding tax treatment will be revoked. This may lead to the need for enterprises to declare taxes again, and may have consequences such as fines and late fees.

Text:

First of all, understand the meaning of red-letter offset invoice

Red-offset invoice means that on the basis of the invoice already issued, it is necessary to void the original invoice for some reason, and at the same time issue a new invoice with an amount opposite to the original invoice to offset the effectiveness of the original invoice. Red offset invoices are usually used to correct invoice errors or handle returns.

Second, the consequences of ordinary ticket tax returns being red washed.

Tax treatment is revoked: ordinary tickets are red-washed after tax declaration, which means that the corresponding tax treatment will also be revoked, and enterprises need to declare taxes again.

Possible fines and late fees: As the red-ink invoice cancels the tax treatment, the enterprise may have to pay additional fees such as fines and late fees.

Impact on corporate reputation: Frequent red-ink invoices may affect corporate reputation and leave a bad impression on tax authorities, which is not conducive to the long-term development of enterprises.

Three. counter-measure

Strengthen billing management: enterprises should establish a perfect billing management system to ensure the accuracy and timeliness of billing information and avoid unnecessary red-letter operations.

Timely processing of red-ink invoices: If red-ink operations are really necessary, enterprises should handle relevant tax matters as soon as possible to reduce potential risks.

Keep communication with tax authorities: enterprises should communicate with tax authorities regularly to understand the changes of relevant policies and regulations and ensure the compliance of enterprise tax treatment.

To sum up:

After ordinary tickets are taxed and really red-washed, enterprises need to declare taxes again, and may have consequences such as fines and late fees. In order to reduce potential risks, enterprises should strengthen invoice management, deal with red-ink invoices in time, and keep communication with tax authorities. In practice, enterprises should abide by relevant tax policies and regulations to ensure the compliance of tax treatment.

Legal basis:

Article 32 of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates that if a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax to be paid within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax is overdue. Therefore, the enterprise may need to pay the corresponding late payment fee after the universal ticket is taxed and really red-washed. Specific regulations may vary from region to region, so it is recommended to consult relevant local laws and regulations or consult professionals to obtain accurate information.