The purpose of invoice write-off is to verify and destroy the blank invoices that enterprises no longer need to use, to prevent enterprises from using blank invoices for non-compliant business, and to help the competent tax authorities synchronize the blank invoice information of enterprises. Invoice write-off refers to the working process that the competent tax authorities need to go through invoice write-off procedures with the higher tax authorities due to changes in version and printing quality.

Invoice write-off is an invoice write-off procedure between higher and lower tax authorities, which does not face taxpayers. Generally, the inventory invoices of the competent tax authorities need to be replaced or changed due to version changes, printing quality and other reasons, and the previous invoices are invalid.

In any of the following circumstances, invoices shall be cancelled: invoices purchased by ticket buyers and individuals, blank invoices and invoice stubs that have not been used beyond the cancellation period stipulated by the tax authorities shall be cancelled; Merger, joint venture, division, relocation, closure, cancellation, etc. 1. Units and individuals who use tickets shall apply to the tax authorities for cancellation of the original printed and purchased invoices at the same time when applying for the change and cancellation of tax registration.

Pay attention to matters such as invoice modification, replacement and replacement of invoice producer seal uniformly implemented by the tax authorities, and within the time limit prescribed by the tax authorities, units and individuals using tickets shall send unused invoices to the tax authorities for cancellation; Such as mildew, flooding, fire, rat bite and other problems need to be cancelled, and all invoices need to be cancelled.