Then, when an enterprise issues a red-ink invoice, does it need to recover all copies of the original invoice from the buyer? Let's have a look!
1. VAT ordinary invoice:
According to Article 27 of the Decision of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Revision (Order No.37 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)), if it is necessary to issue a red-ink invoice after issuing an ordinary VAT invoice, the original invoice must be recovered and marked as "invalid" or a valid certificate from the other party must be obtained.
Therefore, when issuing an ordinary red-ink VAT invoice, the original invoice must be recovered and marked as "invalid" or a valid certificate from the other party must be obtained.
2. Special VAT invoice:
According to Article 1 of 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 (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.47, 20 16), if a general VAT taxpayer issues a special VAT invoice (hereinafter referred to as the "special invoice"), in case of sales refund, wrong invoicing and suspension of taxable services, it will be handled in the following ways. , but it does not meet the conditions for invalidation of invoices, or special VAT invoices need to be issued due to some sales returns and sales discounts.
(1) If the special invoice obtained by the buyer has been used to declare deduction, the buyer can fill in and upload the red-ink information table of special VAT invoice in the invoicing software, and select "Buyer Application-Deducted" when filling in the information table. It is not necessary to fill in the corresponding blue-ink special invoice information, and it should be temporarily transferred out of the current input tax amount according to the VAT amount listed in the information table, and linked with the information table after obtaining the red-ink special invoice issued by the seller.
If the special invoice obtained by the buyer is not used to declare deduction, but the invoice copy or deduction copy cannot be returned, the buyer should fill in the corresponding blue special invoice information when filling in the information form.
If the special invoice issued by the seller has not been delivered to the buyer, and the buyer fails to use it to declare the deduction and return the invoice and deduction, the seller can fill in and upload the information form in the invoicing software. When filling in the information form, the seller should fill in the corresponding blue special invoice information.
(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 red-ink invoice information table number, and synchronizes the information to the billing software. Taxpayers can query or export the red-ink invoice information table and obtain the information table number.
(3) The seller shall issue a special red-ink invoice by inputting the number of the red-ink invoice information table according to the information table verified by the tax authorities, and issue it as a negative output in the invoicing software. Red-ink invoices should correspond to the information table one by one. However, according to Article 25 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Revision (Guo Shui Fa [2006] 156), the special invoices used to offset the input value-added tax shall be certified by the tax authorities (unless otherwise stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)). The certified special invoice shall serve as the accounting voucher of the buyer and shall not be returned to the seller.
(four) taxpayers can also rely on the electronic information or paper information of the information form to go to the tax authorities to check the contents of the information form.
Article 2 stipulates that if the tax authorities issue special invoices for small-scale taxpayers and need to issue special red invoices, it shall be handled by referring to the general taxpayers issuing special red invoices.
Therefore, issuing special VAT invoices in scarlet letter can be divided into the following three situations:
1. If the buyer fails to declare the deduction, the invoice copy and deduction copy shall be returned, and the seller shall fill in and upload the information form.
2. If the special invoice obtained by the buyer is not used to declare deduction, but the invoice copy or deduction copy cannot be returned, the buyer shall fill in and upload the information form.
3. If the special invoice obtained by the buyer has been used to declare deduction, the original invoice will be used as the buyer's accounting voucher and will not be returned to the seller. The buyer shall fill in and upload the information form.
3. Uniform invoice for motor vehicle sales:
According to point (3) of Article 9 of the Announcement of the Ministry of Industry and Information Technology of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (Announcement No.23 of the Ministry of Industry and Information Technology of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), 2020), when the seller issues a red-ink invoice, it shall take back all the unified invoices for motor vehicle sales held by consumers. If the consumer has filed a vehicle purchase tax declaration, it is not necessary to file a tax declaration; Consumers who have registered motor vehicles do not need to return the registration form; If the consumer is a general taxpayer of value-added tax and has deducted the value-added tax, there is no need to return the deduction.
Therefore, when issuing a unified invoice for motor vehicle sales in scarlet letter, all copies of the unified invoice for motor vehicle sales held by consumers should be recovered. If the consumer has filed a vehicle purchase tax declaration, it is not necessary to file a tax declaration; Consumers who have registered motor vehicles do not need to return the registration form; If the consumer is a general taxpayer of value-added tax and has deducted the value-added tax, there is no need to return the deduction.
4. VAT electronic invoice:
According to the provisions of Article 9 of the Interpretation, taxpayers may issue red-ink e-tickets in case of sales returns, billing errors, suspension of taxable services, sales discounts, etc. after issuing e-tickets. Compared with the red-letter paper special ticket issuing process, taxpayers do not need to withdraw the blue-letter electronic special ticket when issuing the red-letter electronic special ticket, which has the advantages of simplicity and feasibility.
Therefore, it is not necessary to withdraw the original electronic special ticket when issuing the scarlet letter VAT electronic special ticket.