At present, the tax control system has been upgraded, and the red-ink invoice notice has now become a red-ink VAT special invoice credit form;
Log in to the tax-controlled invoice invoicing software;
Invoice management-red-letter invoice information form-red-letter VAT special information form is filled out;
Buyer's application-select whether it has been deducted or not-confirm-issue a red-ink credit form for special VAT invoice-enter the name of the seller, the tax number and the name of the goods-print;
After printing, choose to upload the red-ink VAT special invoice information table, and then give it to the seller to issue a red-ink invoice after the number of the information table appears. After the tax control system is upgraded, the national tax system will automatically push it to the seller's invoicing system.
Regarding the buyer's application, the seller will issue a red-ink invoice. Just like issuing VAT invoices, submit them to your company for deduction and bookkeeping.
How to explain how the buyer asks the seller to issue a red-ink invoice? After the general VAT taxpayer issues a special VAT invoice, if the goods are returned, the invoicing is wrong, the taxable service is suspended, and the invoice deduction and invoice seal cannot be authenticated, but the conditions for invalidation are not met, or the red-ink special invoice needs to be issued because of the partial return of the goods and the sales discount, the special VAT invoice shall be issued by the information table verified by the tax authorities.
How does the seller do the accounts when the buyer issues a red-ink invoice? The buyer can only accept red tickets, but it can't open them. The seller issues red tickets and does the accounts as blue tickets, but the figures are negative.
Does the red-ink invoice issued by the seller need to be given to the buyer? No need to give it to the buyer.
The special red-ink invoice does not need to be certified for the time being. According to the provisions of the Supplementary Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoice (Guo Shui Fa [2007] 18):
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Three, in order to realize the monitoring and management of the notice, the State Administration of Taxation is developing a notice issuing and management system. Before the system is popularized and applied, the notice will be kept by ordinary taxpayers for future reference, and the tax authorities will not write it off. Special invoices in scarlet letter will not be submitted to the tax authorities for certification for the time being.
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Does the seller need the buyer's certificate to issue the red-ink invoice? If the tax bureau issues the invoice on its behalf, it needs to provide the contract when issuing the red-ink invoice to the tax bureau. If it is self-invoicing, it is enough to issue an information form, because the premise of self-invoicing is that there is a contract.
Do the two or three copies of the red-ink invoice issued by the seller need to be sent to the buyer 1? The buyer shall submit an application form to its competent tax authorities.
2。 The tax authorities of the buyer shall, according to the application form submitted by the taxpayer, issue a notice through the red-ink invoice notice management system after auditing.
3。 After the tax authorities of the buyer issue the notice, the paper notice will be handed over to the buyer, and the paper notice can be transmitted to the seller in an appropriate way for the convenience of purchase.
4。 The seller receives the paper notice transmitted by the buyer and issues a red-ink invoice in the billing subsystem according to the contents of the notice.
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Sales application, the process is as follows:
1。 The seller shall submit an application form for issuing red-ink invoices to the competent tax authorities.
2。 According to the application form submitted by the taxpayer, the tax authorities of the seller will issue a notice through the red-ink invoice notice management system after auditing.
3。 The seller issues a red-ink special invoice in the billing subsystem based on the content of the notice obtained. The condition of this method is that the red-ink invoice to be issued this month should be applied for the next month. Your situation fits perfectly.
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More popular is:
1. Make an application yourself first.
2. Enter the invoice management system.
3. Print a red-ink invoice application form
4. Copy the materials that need to be invoiced in red ink to a USB flash drive and take it to the tax bureau.
The tax bureau will give you a feedback information on the USB flash drive.
6. Just bring it back and import it into the billing system.
However, the red-ink invoice cannot be filled out for more than 90 days.
Under the golden three system, whether the red-ink invoice is issued by the seller or the buyer is issued by the seller, but the information table of the red-ink invoice can be filled in by the seller or the buyer.
The buyer has applied for the red-ink invoice, but what if the seller doesn't issue a red-ink invoice? No, the red-ink notice of the seller goes back, issues an invoice for the tax amount of the output item to offset the output tax, and links the deduction of the invoice for the tax amount of the output item with the invoice, so you can transfer the input tax.
Should the second and third copies of the red-ink invoice issued by the seller be given to the buyer? There are two situations:
1. If the buyer fills in the application form and then issues a red-ink invoice to the seller, the red-ink invoice issued by the seller needs to be accounted for by the buyer.
2. If the seller applies for a red-ink invoice, the red-ink invoice does not need to be given to the buyer.