Fill in the red-ink invoice information form in the golden tax invoicing system and upload it. After the tax bureau has approved it, download this information form, which will contain a number.
After the implementation of the "Provisional Regulations on Value-added Tax in People's Republic of China (PRC)", in order to ensure the implementation of the value-added tax deduction system, it is now issued to enterprises for use.
When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer, and indicate the sales amount and output tax separately. Special invoices used as deduction vouchers are limited to ordinary taxpayers whose buyers and sellers are VAT.
Extended data:
buyer
1. If the buyer's certified VAT invoice needs to be issued with a negative invoice due to return or invoicing error, the buyer shall apply for a negative invoice.
2. If it is impossible to authenticate the special invoice deduction form and invoice form, the buyer shall fill in the Application Form for Issuing Red-ink Special VAT Invoice, fill in the specific reasons and the corresponding blue-ink special invoice information on the application form, and the competent tax authorities shall issue the Notice for Issuing Red-ink Special VAT Invoice after examination. The buyer will not transfer the input tax.
3. If the goods purchased by the buyer do not fall within the scope of VAT deduction, and the special invoices obtained are not authenticated, the buyer shall fill in the application form, fill in the specific reasons and the information of the corresponding special invoices in blue on the application form, and the competent tax authorities shall issue a notice after examination. The buyer will not transfer the input tax.
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