1. Fill in the information form

(1) If the special invoice obtained by the buyer has been used to declare the deduction, the buyer can fill in and upload the information sheet (information sheet) for issuing red-ink special VAT invoices in the new VAT invoice management system (hereinafter referred to as the "new system"). When filling in the information table, if the corresponding blue-ink special invoice information is not filled in, the current input tax will be calculated temporarily according to the value-added tax amount listed in the information table.

(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 the corresponding blue special invoice information when filling in the information form.

(3) If the special invoice issued by the seller has not been delivered to the buyer, and the buyer fails to use the invoice to declare the deduction and return the invoice and deduction, the seller can fill in and upload the information form in the new system. When filling in the information form, the seller should fill in the corresponding blue special invoice information.

2. Verification of information table

The competent tax authority * * receives the information table uploaded by the taxpayer through the network, and after the system automatically checks * *, it generates an information table with the red-ink invoice information table number and synchronizes the information to the taxpayer's system.

Taxpayers can also check the contents of the information form with the electronic information or paper materials of the information form to the tax authorities.

3. Issue a special invoice in scarlet letter

The seller shall issue a special red invoice, and the invoice information table shall be verified by the tax authorities and issued as a negative output in the new system. Red-ink invoices should correspond to the information table one by one.

Extended data:

After the VAT general taxpayer issues a special VAT invoice (hereinafter referred to as the special invoice), if sales return, wrong invoicing and suspension of taxable services occur, but it does not meet the conditions for invalidation of the invoice, or it is necessary to issue a red-ink special invoice for some sales returns and sales discounts, it shall be handled in the following ways:

(1) If the special invoice obtained by the buyer has been used to declare deduction, the buyer can fill in and upload the information form for issuing special VAT invoices in red ink (hereinafter referred to as the information form) in the new VAT invoice management system (hereinafter referred to as the new system). When filling in the information form, if the corresponding blue-ink special invoice information is not filled in, it shall be temporarily transferred from the current input tax amount according to the VAT tax amount listed in the information form until it is issued by the seller.

If the special invoice is not used to declare the deduction, and the invoice or deduction 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 has not used the invoice to declare the deduction and returned the invoice and deduction, the seller can fill in and upload the information form in the new system. When filling in the information form, the seller should fill in the corresponding blue special invoice information.

(2) The competent tax authority receives the information table uploaded by the taxpayer through the network, and after the system automatically checks it, it generates the information table with the red-ink invoice information table number, and synchronizes the information to the taxpayer's system.

(3) The seller shall issue a special red invoice according to the information table verified by the tax authorities, and issue it as a negative output in the new system. Red-ink invoices should correspond to the information table one by one.

(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.

References:

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on Issues Related to Issuing Red-ink VAT Invoice