Value-added tax special invoice has been deducted, how to open invoice of scarlet letter?

2021/01/11

A:About the scarlet letter the VAT invoice according to the state administration of taxation issued announcement concerning the issues announcement no. 2016, 47 (state administration of taxation), the provisions of the general VAT taxpayers to issue special VAT invoices (hereinafter referred to as the "special invoice") after the sales return, make out an invoice is wrong, the case such as taxable services suspended but does not meet the requirements for the invoice is invalid, or due to the part of the sales return and sales discount, need to issue special scarlet letter invoice, such as deduction of the purchaser to obtain special invoices for value-added tax is for the declaration,Buy VAT invoice management to be in the new system (hereinafter referred to as the "new system") in the opening and upload the scarlet letter a VAT invoice issued information table (hereinafter referred to as the "information transfer"), when opening the information table, don't fill in the corresponding invoices information, the blue word shall temporarily be listed in the table of the information input tax of value-added tax from the current transit, after being to obtain special invoices issued by the sellers of the scarlet letter, along with the information table as a proof of charge to an account.

The seller shall issue the special invoice in red character with the "Information Form" which has been verified and approved by the tax authority system, and issue it with the negative number of sales items in the new system.The special invoice for scarlet letter shall correspond to the Information Form one by one.