First, the invoicing system has red-ink invoices. First, fill in the scarlet letter application form in the billing system, save it after filling it out, print two copies with the financial seal of the company, export the electronic application form from the billing system to the U disk, and take it to the tax bureau together with other materials.

After checking all the information, the tax bureau will also give an electronic red-ink invoice notice and bring it back to the invoicing system to issue red-ink value-added tax.

Two, the buyer to the competent tax authorities to apply for the "scarlet letter special VAT invoice application form":

1. The buyer has been "certified consistent" and has deducted the value-added tax. You need to fill in the Application Form for Issuing Special VAT Invoice in red at the competent tax authority, and you don't need to fill in the corresponding special VAT invoice information in blue.

After being examined and confirmed by the competent tax authorities, a red-ink VAT invoice notice will be issued, and the corresponding VAT amount will be transferred out from the buyer's current input tax.

After the buyer obtains the red-ink special invoice, it shall be used as the accounting voucher together with the retained Notice on Issuing the Red-ink Special VAT Invoice.

2. If the special VAT invoice is "the taxpayer identification number authentication is inconsistent" or "the special invoice code is inconsistent with the number authentication", when filling out the Application Form for Issuing Red-ink Special VAT Invoice to the competent tax authorities,

You need to fill in the corresponding blue-ink VAT special invoice information, and issue the Notice of Issuing Red-ink VAT Special Invoice after being examined and confirmed by the competent tax authorities. At this time, the special VAT invoice as the buyer has not been authenticated in the system, and the buyer does not need to transfer out the input tax.

Extended data:

I. Buyer

1. If the buyer's certified VAT invoice needs to be issued with a negative invoice due to return or invoicing error, the buyer shall apply for a negative invoice.

2. If it is impossible to authenticate the special invoice deduction form and invoice form, the buyer shall fill in the Application Form for Issuing Red-ink Special VAT Invoice, fill in the specific reasons and the corresponding blue-ink special invoice information on the application form, and the competent tax authorities shall issue the Notice for Issuing Red-ink Special VAT Invoice after examination. The buyer will not transfer the input tax.

3. 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 application form, fill in the specific reasons and the information of the corresponding special invoices in blue on the application form, and the competent tax authorities shall issue a notice after examination. The buyer will not transfer the input tax.

Second, the seller

The seller's application for issuing a negative invoice (provided that the invoice is not certified and the invoice is within the certification period of 180 days) is as follows:

1. If the buyer refuses the special invoice due to an invoice error, the seller shall fill in the application form to the competent tax authorities within the certification period of the special invoice, and fill in the specific reasons and the information of the corresponding special invoice in blue on the application form.

2. If the special invoice is not delivered to the buyer due to billing errors and other reasons, the seller shall fill in the application form to the competent tax authorities within the month following the issuance of the wrong special invoice, and fill in the specific reasons and the information of the corresponding special invoice in blue on the application form, and provide the written materials issued by the seller explaining the specific reasons, specific wrong items and correct contents.

In case of sales return or sales discount, in addition to handling it according to the provisions of the Notice, the seller should also submit a copy of the corresponding accounting voucher for this business to the competent tax authorities for the record after issuing a special red invoice.

Baidu encyclopedia-scarlet letter invoice