Answer: The application process of issuing special VAT invoice in red ink is divided into three steps: filling in the red ink information form, receiving and checking the information form, and issuing the red ink invoice by the seller. Taxpayers can apply through two billing systems: golden tax number plate or tax control number plate.
Step 1: Fill in and upload the red information form of special VAT invoice in two ways: buyer's application and seller's application.
1. Buyer's application (1) The special ticket obtained by the buyer has been deducted: the buyer fills in and uploads the red-ink information form in the new VAT invoice management system, and does not fill in the corresponding blue-ink special invoice information when filling in the red-ink information form. When the buyer declares in the current period, the value-added tax amount listed in the scarlet letter information table is transferred from the current input tax amount, and after obtaining the special red letter invoice issued by the seller, it will be used as the accounting voucher together with the scarlet letter information table. Note: the buyer has deducted the input invoice, and the option has been deducted; If the buyer passes the certification during the non-reporting period but fails to declare the deduction of the input invoice, he still chooses the deduction, and needs to declare the deduction of the input tax at the expected time.
(2) The buyer has obtained a special invoice that has not been deducted: If the buyer has obtained a special invoice that has not been deducted, and the invoice or deduction cannot be returned, the buyer can fill in and upload the red information form in the billing system, and the corresponding blue special invoice information should be filled in when filling in the red information form. Note: The buyer did not declare that the input invoice selected for deduction was not deducted.
2. If the seller applies for issuing the seller's special invoice and fails to deliver it to the buyer, and the buyer fails to declare the deduction and returns the invoice and deduction, the seller can fill in and upload the red information form in the invoicing system, and the seller should fill in the corresponding blue special invoice information when filling in the red information form.
Step 2: Receive the verified information table. The competent tax authorities receive the scarlet letter information form uploaded by taxpayers through the network. After the system automatically passes the verification, the scarlet letter information table is generated with the scarlet letter invoice information table code, and the information is synchronized to the taxpayer's system. Taxpayers can also check the contents of the scarlet letter information form with electronic invoice information or paper materials to the tax authorities. Special reminder: when the error information table is not uploaded, it can be invalidated directly in the billing system; After the upload is successful, the taxpayer cannot modify or cancel it. The cancellation of the information form should be handled at the tax service hall with all copies of the Information Form for Issuing Special Red-ink Invoices for VAT and the Application Form for Voiding Red-ink Invoices (with official seal).
Step 3: Issue a special invoice in scarlet letter The seller shall issue a special invoice in scarlet letter according to the scarlet letter information table audited by the tax authorities. The red-letter special invoice issued by the new system is a negative output, which corresponds to the red-letter information table one by one.
Special reminder: information forms that have not been uploaded successfully can be uploaded repeatedly, and information forms that have been approved after uploading successfully can be downloaded again without issuing negative invoices.