The following are preventive measures:
1. The information table was issued incorrectly, and the negative invoice was issued correctly, which led to the inconsistency between the negative invoice and the information table. If the negative invoice does not correspond to the information table, the tax system will prompt that the write-off failed and the enterprise cannot declare normally. In this case, it is necessary to ask the tax authorities to modify the information form and correct the wrong number of the information form to the correct number, so that the enterprise can declare normally.
2. Errors are found after the scarlet letter information table is uploaded successfully, and need to be modified or cancelled. 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 shall be handled at the tax service hall with the paper Information Form for Issuing Special Red-ink Invoices for VAT (with official seal) and the Application Form for Cancelling Red-ink Invoices (with official seal) and the original ID card of the agent.
3. The negative invoice was wrongly issued, but it can no longer be voided. Negative invoices are wrongly issued, so you can't apply for red-ink invoices, so if you find errors, you should void them in time and issue correct invoices. If the wrong negative invoice can no longer be invalidated, it is necessary to explain the situation to the tax authorities and ask them to make comments.
Extended data
Provisions on issuing special invoices in scarlet letter
After the VAT general taxpayer issues a special VAT invoice (hereinafter referred to as the special invoice), if sales return, wrong invoicing and suspension of taxable services occur, but it does not meet the conditions for invalidation of the invoice, or it is necessary to issue a red-ink special invoice for some sales returns and sales discounts, it shall be handled in the following ways:
(1) If the special invoice obtained by the buyer has been used to declare deduction, the buyer can fill in and upload the information form for issuing special VAT invoices in red ink in the new VAT invoice management system (hereinafter referred to as the new system). When filling in the information form, the special invoice information corresponding to the blue part was not filled in.
The value-added tax amount listed in the information table is temporarily transferred from the current input tax amount, and will be used as an accounting voucher together with the information table after obtaining the red-ink special invoice issued by the seller. If the special invoice is not used to declare the deduction, and the invoice or deduction cannot be returned, the buyer should fill in the corresponding blue special invoice information when filling in the information form.
If the special invoice issued by the seller has not been delivered to the buyer, and the buyer has not used the invoice to declare the deduction and returned the invoice and deduction, the seller can fill in and upload the information form in the new system. When filling in the information form, the seller should fill in the corresponding blue special invoice information.
(2) The competent tax authority receives the information table uploaded by the taxpayer through the network, and after the system automatically checks it, it generates the information table with the red-ink invoice information table number, and synchronizes the information to the taxpayer's system.
(3) The seller shall issue a special red invoice according to the information table verified by the tax authorities, and issue it as a negative output in the new system. Red-ink invoices should correspond to the information table one by one.
(four) taxpayers can also rely on the electronic information or paper information of the information form to go to the tax authorities to check the contents of the information form.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Interpretation of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Issuing Red-ink VAT Invoices