Follow the following procedures:

1. If the other party obtains the invoice copy and deduction copy from the local competent tax authority for certification, it should be unable to pass the certification and stamped with "certification does not comply" chapter. (If it can be authenticated, there is no need to go red and re-open)

2. The other party’s accountant goes to the tax hall of the competent tax authority and asks for:

① “Application Form for Issuing a Special Value-Added Tax Invoice with Red Letters”

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② "Notice for issuance of special value-added tax invoice with red letters"

3. Fill in the "application form for issuance of special value-added tax invoice with red letters" based on the reasons for the certification discrepancy, stamp it with the official seal and signature of the person in charge.

4. Fill in the "Red Letter Issuance of Special Value-Added Tax Invoice Notice" based on the reasons for the certification discrepancy.

5. Submit the invoice copy, deduction copy, "Application Form for Issuance of Special Value-Added Tax Invoice in Red Letters" and "Notification Form for Issuance of Special Value-Added Tax Invoice in Red Letters" to the special administrator of the tax bureau for signature.

6. Send the "Notification of Issuance of Special Value-Added Tax Invoice in Red Letters" stamped with the official seal of the competent tax authority to our company, so that our company can make red changes and re-issue it accordingly.

Special invoice with red letters

1. If the conditions for invalidation are met (and the following conditions are met at the same time), the invoice will be marked as invalid and the invoicing software will be marked as invalid.

(1) The time of receipt of the returned invoice copy and deduction copy does not exceed the month in which the seller issued the invoice;

(2) The seller did not copy the tax and did not keep accounts;

(3) The buyer was not certified or the certification result was "the taxpayer identification number certification does not match" or "special invoice" The code and number authentication do not match."

2. Failure to meet the invalidation conditions:

1. The purchaser has certified and the purchaser fills in the application form

(1) Certification passed:

① Report to the tax supervisor The agency fills out the application, and the tax authority returns the notice (in triplicate, one copy is retained by the buyer, one copy is given by the purchaser to the seller, and one copy is retained by the tax)

② Submit the notice to The seller transfers the input tax based on the seller's red invoice and notice.

(2) The certification results are "the taxpayer identification number certification does not match" and "the special invoice code and number certification do not match":

① The corresponding information should be filled in the "Application Form" Special invoice information in blue. Others are the same as above.

② When the notice is handed over to the seller, the input tax cannot be deducted, nor can the input tax be transferred out.

2. If the buyer is not certified and the purchased goods do not fall within the scope of VAT deduction items, the buyer must fill in the application form:

Fill in the specific reasons and relevant information on the application form. The competent tax authority will issue a notice after reviewing the information corresponding to the blue-lettered special invoice. The purchaser does not transfer the input tax amount.

3. If the purchaser is not certified, the seller must fill in the application form:

(1) The seller must fill in the application form to the competent tax authority within the period of special invoice certification. Fill in the specific reasons and the information corresponding to the special blue invoice on the form, and provide written materials issued by the buyer stating the reasons for rejection, specific items of error, and correct content. The competent tax authority will issue a notice after review and confirmation. The seller will issue a special invoice with red letters based on the notification.

(2) If a sales return or sales discount occurs, in addition to handling it in accordance with the provisions of the "Notice", the seller should also make a copy of the corresponding accounting voucher for the business after issuing a special red-letter invoice. Submit the documents to the competent tax authorities for filing.

Legal Basis

"Detailed Implementation Rules of the People's Republic of China on Invoice Management"

Article 27 After an invoice is issued, if a sales discount occurs and a red invoice is required, the original invoice must be withdrawn and marked with the word "voided" or a valid certificate from the other party must be obtained. A new sales invoice will be issued after marking the word "void" or a red invoice will be issued after obtaining a valid certificate from the other party.