Article 14 of Guo Shui Fa [2006] 156 stipulates that if a general taxpayer obtains a special invoice and the sales are returned, if two special VAT invoices are incorrectly invoiced, but they do not meet the conditions for invalidation, or if part of the sales are returned and a sales discount occurs, the buyer shall fill out the Application Form for Issuing Special VAT Invoices in Red Letter (hereinafter referred to as the Application Form) to the competent tax authorities.
The conditions for voiding special invoices are strict. If some taxpayers need to re-issue invoices for such non-voidable invoices after discovering that the invoices are wrong, the seller should first issue red-ink invoices to offset the original invoices, and then re-issue correct special invoices.
The conditions for the competent tax authorities to issue the Notice on Issuing Red-ink Special VAT Invoice (hereinafter referred to as the Notice) are that the blue-ink special invoice corresponding to the application form should be certified by the tax authorities, and the certification result is "certification is consistent" or "taxpayer identification number certification is inconsistent" or "special invoice code and number certification is inconsistent".
Extended data
Matters needing attention in issuing VAT invoice
1. Prevent the generation of stranded tickets.
After the transformation of value-added tax, the input tax of fixed assets such as machinery and equipment purchased by ordinary taxpayers is allowed to be deducted from the output tax, while the real estate such as cars, motorcycles, yachts and houses and buildings that are subject to consumption tax are not allowed to be deducted.
2. Time for issuing special invoices
Taxpayers must issue special invoices for value-added tax within the prescribed time limit, and must not advance or lag behind, such as the day when goods are issued by means of advance payment, collection and acceptance, and entrusted bank collection and settlement. The date of receipt of payment is the date of delivery, and the payment date agreed in the contract is the payment date of credit sale and installment payment.
When the goods are delivered to others for consignment, it is the day when the consignment list sent by the client is received, and when the goods are provided to other units or individual operators as investment, it is the day when the goods are transferred; The date when the goods are distributed to shareholders is the date when the goods are transferred.
Baidu encyclopedia-special invoice for value-added tax