1. The buyer shall fill in the application form to the competent tax authorities. 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. ?
If the certification result is "the taxpayer identification number does not match the certification" or "the code and number of the special invoice do not match the certification", the general taxpayer should fill in the corresponding blue special invoice information when filling out the application form. ?
The application form is in duplicate: the first copy is kept by the buyer; The second copy shall be kept by the competent tax authorities of the buyer, and the application form shall be stamped with the special financial seal of the general taxpayer. ?
2. After the competent tax authorities of the buyer review the application form filled out by ordinary taxpayers, they will issue a red-ink special invoice notice through the red-ink VAT special invoice notice management system.
The notice should correspond to the application form one by one. Notice in triplicate: the first copy shall be kept by the competent tax authorities; The second copy shall be sent by the buyer to the seller for retention; The third copy shall be kept by the buyer. The notice shall be stamped with the seal of the competent tax authority. "Notice" shall be bound into volumes on a monthly basis and managed in accordance with the provisions on the storage of special invoices. ?
3. The buyer shall give the notice to the seller.
After the buyer's tax authority issues a notice, it will be handed over to the buyer, who will then hand it over to the seller. ?
4. The seller issues a special invoice in scarlet letter?
The seller shall issue a special invoice in scarlet letter based on the notice provided by the buyer, and issue it in the anti-counterfeiting tax control system. The special invoice in scarlet letter should correspond to the notice one by one.