First, you need to find this invoice and get it back. Secondly, if the original ticket corresponding to the red ticket has not been authenticated and the other party has given you a red ticket, you only need to bind the red ticket application form, red ticket notice and red-ink invoice and ask for the invoice again. If you get a red ticket because of a return, you should transfer the input tax when you apply for a red ticket. After you get the red ticket, you can attach it directly to the voucher.
Second, analyze the details
The blue-ink special invoices corresponding to the scarlet letter special VAT invoice information table or the scarlet letter special VAT invoice information table of the cargo transportation industry shall be certified by the tax authorities. If the certification results are consistent and the VAT input tax has been deducted, the buyer will not fill in the corresponding blue invoice information when filling in the information form, and should temporarily transfer the current input tax according to the VAT tax listed in the information form.
Three, after the completion of certification, red-ink invoices are divided into two types.
1. If an enterprise has declared the deduction of input tax when applying for issuing red-ink invoices, it shall directly transfer out the input tax. Since the certification results are consistent and the VAT input tax has been deducted, the buyer must temporarily transfer the input tax declared as deducted from the current input tax according to the VAT tax listed in the information table;
2. If an enterprise fails to declare the deduction of input tax when applying for issuing a red-ink invoice, it shall first declare the deduction of input tax and transfer it out at the same time. For example, if the buyer completes the authentication in the month of invoicing and applies for issuing a red-ink invoice, or if the buyer is a foreign trade enterprise and the taxpayer fails to declare the deduction of input tax, the input tax can be included in the current input tax at the time of declaration, and at the same time, it can be temporarily deducted from the current input tax according to the value-added tax listed in the information table.