1 If the tax rates of ordinary invoices and special invoices issued by ordinary taxpayers are wrong, the same treatment shall be carried out with reference to the treatment method of special invoices issued by small-scale taxpayers with wrong tax rates.
2. Ordinary invoices issued by ordinary taxpayers cannot refer to the processing method of ordinary invoices issued by small-scale taxpayers with wrong tax rates, mainly to avoid information early warning in the tax system.
3. When an enterprise receives an ordinary invoice and a special invoice with the wrong tax rate, it should adopt the same treatment method: contact and communicate with the drawer and issue an invoice with the correct tax rate.
4. First, special invoices with wrong tax rates are not allowed to be deducted normally after certification, and financial personnel should not make trouble for their own enterprises; Second: enterprise financial personnel must not cooperate with the other party's request to issue a new invoice with the correct tax rate because the obtained ordinary VAT invoice with the wrong tax rate will not affect their own company's accounting.