1, Fill in the Information Form:

(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 Red-ink Special VAT Invoice (Information Form) in the new VAT invoice management system (hereinafter referred to as the "new system"). When filling in the Information Form, the corresponding blue-ink special invoice information is not filled in, and the VAT amount listed in the Information Form should be temporarily imported from the current period.

(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 out the Information Form.

(3) If the special invoice issued by the seller has not been delivered to the buyer, and the buyer has not used it to declare the deduction and returned the invoice and the deduction, the seller can fill in and upload the Information Form in the new system. The seller shall fill in the corresponding blue special invoice information when filling out the Information Form.

2. Verification of Information Sheet

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

Taxpayers can also go to the tax authorities to systematically check the contents of the Information Form with the electronic information or paper materials of the Information Form.

3, the scarlet letter special invoice issued

The seller will issue a special red-ink invoice based on the Information Form verified by the tax authorities, which will be issued with negative output in the new system. The special invoice in scarlet letter should correspond to the Information Form one by one.

2. Article 34 of Chapter IV of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices stipulates that after the invoice is issued, if it is necessary to issue a red-ink invoice due to the return of sales, the original invoice must be recovered and marked as "invalid" or valid proof from the other party must be obtained; In case of sales discount, a new sales invoice shall be issued after the original invoice is recovered and marked "invalid".

Extended data

1.Accepted for review

(1) The competent tax authorities shall review the Application Form for Issuing Special VAT Invoice in Red Letter and written materials filled in by the buyer or seller according to the following four situations:

(1) If the special invoice deduction coupon and invoice coupon cannot be authenticated, review the specific reasons filled in the Application Form for Issuing Red-ink Special VAT Invoice and the corresponding blue-ink special invoice information.

② If the goods purchased by the buyer do not fall within the scope of VAT deduction, and the special invoices obtained are not authenticated, the buyer shall fill in the specific reasons filled in the Application Form for Issuing Special VAT Invoices in Red Letter and the corresponding special invoice information in blue.

(2) The audit found that the submitted information is incomplete, there are doubts, the seal is not stamped according to the regulations, or the contents are not in conformity with the regulations, etc., and the taxpayer should be informed to make corrections at one time.

Step 2 approve

If the audit is correct, the competent tax authorities will issue the Notice on Issuing Red-ink Special Invoices for Value-added Tax on the spot. If the tax authorities need to issue red-ink special invoices for small-scale taxpayers, the second copy of the Notice on Issuing Red-ink Special Invoices for Value-added Tax will be handed over to the tax authorities.

3. Data archiving

Baidu Encyclopedia: Scarlet Invoice