First, the other party should return the original invoice and issue the invoice rejection certificate. After you receive the voucher and invoice, you should stamp the void stamp on the original invoice, then reissue the red-ink invoice with the same amount in the online invoicing system, and paste the "red-ink invoice voucher" after the first copy (stub copy) of the red-ink invoice for verification. Then re-invoice the other party according to the correct amount.
According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Implementation of the VAT Electronic Invoice System (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.84, No.2015): "If the drawer and payee of the VAT electronic invoice need a paper invoice, they can print the format file of the VAT electronic invoice by themselves, and its legal effect, basic use and basic use provisions are the same as those of the ordinary VAT invoice supervised by the tax authorities."
Therefore, there are tax-controlled signatures and enterprise electronic signatures on electronic invoices. Whether it is color printing or black-and-white printing, you don't need to find the billing unit to stamp the invoice special seal;
Extended data in any of the following circumstances, the tax authorities shall order it to make corrections, and may impose a fine of 6,543,800 yuan; Confiscation of illegal income: invoices should be issued but not issued, or invoices are not issued at one time according to the prescribed time limit, sequence and columns, or special invoices are not stamped. The tax authorities shall punish acts that violate the laws and regulations on invoice management, and shall notify the parties concerned in writing of the decision on administrative punishment; Cases that violate the laws and regulations on invoice management should be put on file for investigation.
According to the Detailed Rules for the Implementation of the Measures for the Administration of Invoices, invoices should be issued in Chinese. National autonomous areas can use a national language commonly used locally at the same time. After the national tax and local tax are merged, the new special invoice seal will be used for taxation. The new invoice producer seal is oval, with a major axis of 3 cm, a minor axis of 2 cm and a side width of 0. 1 cm. The inner ring is engraved with thin lines, the upper ring is engraved with the words "national unified invoice producer seal", the middle ring is engraved with the words "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China", and the lower ring is engraved with the words "XX provincial (autonomous region, city) tax bureau".
Baidu encyclopedia-special invoice for value-added tax