1. Know the policies and regulations: Before the red-ink invoice is cancelled, you need to know the relevant policies and regulations of the country and region to ensure that the operation complies with laws and regulations;
2. Confirm the invoices that need to be red-washed and invalidated: according to actual needs, confirm the invoices that need to be red-washed and invalidated, and record relevant information, such as invoice number, invoice date and invoice amount.
3, red processing: according to the actual situation, you can use manual red processing or computer red processing;
4. Application for cancellation: after the red-letter offset processing, you need to apply to the tax authorities for the invalidation of the invoice, fill in the application form for the invalidation of the invoice, and attach the scanned or electronic version of the original invoice and the red-letter offset invoice to the local tax authorities for review;
5. Audit by tax authorities: The tax authorities will audit the application for invalid invoices. If the application is approved, the invalid invoice information will be entered into the tax system, and the red-ink invoice and the invalid invoice application form will be returned to the applicant.
The following information is required to process official invoices:
1. taxpayer identification number: taxpayer identification number, including proof materials such as organization code certificate and tax registration certificate, required;
2. Billing information: Billing information is required, including billing name, address, telephone number and other information;
3. Commodity information: Commodity information is required, including commodity name, specification, unit price, quantity, amount and other information;
4. Transaction information: transaction information is required, including transaction time, names of both parties to the transaction, transaction amount and other information;
5. Invoice Collection Application Form: You need to fill in the invoice collection application form, and fill in the applicant's basic information, billing information, invoice collection quantity and other contents in detail.
To sum up, the cancellation of red-ink invoices needs to comply with relevant policies and regulations and operate according to prescribed procedures. At the same time, it is recommended that the unit consult a professional tax consultant or lawyer before the invoice is red-washed and invalidated to ensure compliance with regulations and requirements.
Legal basis:
"People's Republic of China (PRC) invoice management measures" fourth.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is responsible for the national invoice management. The State Taxation Bureau of People's Republic of China (PRC) Province, autonomous regions and municipalities directly under the Central Government and the local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government) shall, according to their respective functions and duties, do a good job in invoice management within their respective administrative areas. Finance, auditing, industry and commerce administration, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.