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Home >> Industry news >> What is the regulation that scarlet letter value added tax bill opens? What are the?

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What is the regulation that scarlet letter value added tax bill opens? What are the?
Source: | Author:shdaomai | Published time: 2019-03-08 | 102 Views | Share:
As we all know, the red letter value tax invoice is used to offset the blue letter invoice you have issued. And according to the state administration of taxation on the red value-added tax invoice issued notice of the relevant issues (the state administration of taxation notice no. 47 in 2016) provisions.

A, 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 because of a sales return and part of sales discount, need to issue special scarlet letter invoice, according to the following methods:



(a) the acquirer obtain invoices has been declared for deduction, 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 "information table", see the attachment), 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.



If the special invoice obtained by the purchaser is not used for the declaration of deduction, but the invoice copy or the deduction copy cannot be returned, the purchaser shall fill in the corresponding blue word special invoice information when filling out the information form.



If the special invoice issued by the seller has not been delivered to the buyer, and the buyer has not used it to declare the deduction and return the invoice and deduction copy, the seller may fill in and upload the information form in the new system. The seller shall fill in the corresponding blue word special invoice information when filling out the information form.



(2) the competent tax authority receives the information table uploaded by the taxpayer through the network. After the system is automatically verified, the "information table" with the "red letter invoice information table number" is generated, and the information is synchronized to the taxpayer-side system.



(3) the seller shall issue a special red-letter invoice against the information table verified by the tax authority system, and shall issue the invoice with a negative balance in the new system. The red letter special invoice shall correspond to the information table one by one.



(4) taxpayers may also use the electronic information or paper materials of the information form to systematically verify the contents of the information form with the tax authorities.



Where the tax authorities issue special invoices for small-scale taxpayers and need to issue special invoices for scarlet letters, the matter shall be handled according to the method of issuing special invoices for scarlet letters for general taxpayers.



Where a taxpayer needs to issue an ordinary VAT invoice of scarlet letter, it may issue multiple invoices of scarlet letter within the amount range of the corresponding blue letter invoice. The unified invoice for sales of red-letter motor vehicles shall correspond one to one with the original unified invoice for sales of blue-letter motor vehicles.



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