First of all, I don't understand that negative invoices are actually wrong! Didn't you notify the invoice in red? If the red-letter invoice is issued according to the red-letter notice handled by the tax bureau of the other party (buyer), if the red-letter invoice notice itself is wrong, it is the other party's responsibility, because the other party did not check it clearly when handling the red-letter invoice notice, resulting in the wrong issuance of the negative invoice, and the responsibility is entirely borne by the other party.

Secondly, if there is nothing wrong with the red-ink invoice notice, but the red-ink invoice you issued is wrong, it is your responsibility. According to the Measures for the Administration of VAT Invoices (Guo Shui Fa [2006] 156), Article 19 The seller shall issue a special red-ink invoice based on the notice provided by the buyer, and issue it in the anti-counterfeiting tax control system.

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

According to the above regulations, if you issue a red-ink invoice according to the red-ink notice handled by the tax bureau of the other party (buyer), even if there is an error, the other party will unconditionally accept it, and it is impossible to issue or reissue a red-ink invoice.

Supplement: Article 3 of Supplementary NoticeNo. 18 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China (/wengmaohong/blog/item/3b4d138c04E20f0b211c746.html) on amending the use regulations of special VAT invoices means normal. Dealing with negative invoices is not the wrong way. According to Article 3 of Guo Shui Fa [2007] 18, negative invoices and red-ink invoices are equivalent to blue-ink invoices, which has never happened before.

XXXYYYZZ1122-12 stated that "red-ink invoices should be filled in for the difference between negative invoices and positive invoices", which did not conform to the stipulation that "red-ink invoices should correspond to notices one by one" issued by Guo Shui Fa [2006] 156.

You can ask the tax administrator of your competent tax authority to see if this red-ink invoice can be handled incorrectly according to the normal blue-ink invoice, that is to say, treat this negative invoice as a normal blue-ink invoice and the other party refuses it, which may require a lot of work and several tickets to be issued repeatedly.