The Provisions on the Use of Special VAT Invoices has corresponding provisions:
Article 11? Special invoices shall be issued according to the following requirements:
(a) the project is complete and consistent with the actual transaction;
(two) the handwriting is clear, and no line pressing or mistakes are allowed;
(3) The invoice and deduction shall be affixed with the special financial seal or the special invoice seal;
(4) It shall be issued according to the time when the VAT obligation occurs.
The buyer has the right to reject special invoices that do not meet the above requirements.
Extended data
Provisions on the use of special VAT invoices:
Article 14 After the general taxpayer obtains the special invoice, the sales are returned, the invoice is wrong, etc. , but does not meet the cancellation conditions, or part of the sales return, sales discount, the buyer to the competent tax authorities to fill out the "red-letter VAT special invoice".
The blue special invoice corresponding to the application form shall be certified by the tax authorities. If the certification result is "qualified" and the VAT input tax has been deducted, the general taxpayer does not fill in the corresponding blue special invoice information when filling out the application form.
Baidu Encyclopedia-Provisions on the Use of Special VAT Invoices