Some friends will ask, what should I do if there are any errors in the modern invoice issuance, sales return or sales discount, etc., as follows, the summary information is compiled and summarized for reference by readers in need.
If found in the month, all joint invoices will be recovered (the purchaser does not have a certification deduction), and it can be invalidated in the anti-counterfeiting tax control invoice system and reissue. For those who need to reissue invoices, the tax authorities should also liquidate the new invoice tax amount and the original invoice tax amount, and refund the more or less; for those who do not need to reissue invoices, the taxes paid by the value-added tax taxpayer shall be refunded in accordance with relevant regulations or the normal tax declaration shall be offset.
found across months and cannot be invalidated. After issuing an invoice, if a sales discount occurs, a red invoice must be issued after the original invoice is recovered and the words "vaccinated" are indicated, or a red invoice must be issued after obtaining the other party's valid certificate.
If it is an ordinary invoice, go to the tax agency to issue a red-letter ordinary invoice, and you can issue multiple red-letter invoices within the corresponding blue-letter invoice amount. The unified invoice for sales of red-font motor vehicles must correspond one by one to the unified invoice for sales of original blue-font motor vehicles.
If it is a special VAT invoice, it is divided into the following two situations:
1. If the special invoice has not been delivered to the purchaser, and the purchaser has not used it to declare deduction and return the invoice couplet and the deduction couplet, go to the tax agency to issue a special invoice for red letters.
2. If the purchaser obtains a special invoice and has been used to declare deductions, the purchaser shall fill in and upload the "Information Form for Issuing Red-Text Value Added Tax Special Invoice" in the new VAT invoice management system. When filling out the "Information Form", the corresponding blue-Text Special Invoice Information shall be temporarily transferred from the current input tax amount according to the VAT tax amount listed in the "Information Form". After obtaining the red-Text Special Invoice issued by the seller, it shall be used as an accounting voucher together with the "Information Form".
If the purchaser obtains a special invoice that is not used to declare deduction, but the invoice couplet or deduction couplet cannot be returned, the purchaser should fill in the corresponding blue-word special invoice information when filling out the "Information Form".
generation tax authorities receive the "Information Form" uploaded by taxpayers through the Internet. If the verification is passed, it will issue a special red-word invoice, and issue it in the new system with a negative number of sales items. The special red invoice should correspond one by one to the "Information Table".
For those who need to reissue invoices, the tax authorities should also liquidate the new invoice tax amount and the original invoice tax amount, and refund the more or less; for those who do not need to reissue invoices, the tax paid by the value-added tax taxpayer shall be refunded in accordance with relevant regulations or offset the normal tax declaration in the next period.
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