Application for issuing special VAT invoice in scarlet letter
Description of matters
After the general VAT taxpayer issues a special VAT invoice, if sales return, billing error, suspension of taxable services, invoice deduction and invoice combination can't be authenticated, but they don't meet the invalidation conditions, or red-ink special invoices need to be issued due to partial sales return or sales discount, the red-ink special invoices shall be issued based on the information table verified by the tax authorities.
This matter is a matter of the national tax.
Accepting department
Tax service hall (office) of competent tax authorities
Address: Tax Service Department (Office) of local competent tax authorities. The specific address can be inquired at the local tax authorities in official website or by calling the tax service hotline 12366.
Tel: You can inquire at local tax authorities in official website or call the tax service hotline 12366.
Processing time limit
(1) Time limit for taxpayers.
There is no specific processing time limit.
(two) the tax authorities for the time limit
The submitted materials are complete and conform to the legal form of instant settlement.
Submit information?
Issue red-ink VAT special invoice information form
Handling process?
Policy basis?
Notice of State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006] 156)
Announcement of State Taxation Administration of The People's Republic of China on Promoting the Upgrade of VAT Invoice System (State Taxation Administration of The People's Republic of China Announcement No.2014 No.73)
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to the Full Implementation of the Upgrade Edition of the VAT Invoice System (State Taxation Administration of The People's Republic of China AnnouncementNo. 15No. 19)
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Reduction and Exemption for Taxpayers Identified or Registered as General Taxpayers (State Taxation Administration of The People's Republic of China Announcement No.59, 20 15)
skill
1. If your computer can't connect to the Internet, you can also take the electronic information or paper materials of the information form to the tax authorities to systematically check the contents of the information form.
2. Special invoices in red letters should correspond to the information table one by one.