Details are as follows:
1 that has not been uploaded for approval can be invalidated directly in the system and uploaded again;
2. If the red-ink invoice has not been issued after examination and approval, or if the red-ink invoice has been issued but meets the void conditions, it is allowed to cancel the red-ink special ticket information table. Taxpayers can bring the red-ink VAT special invoice information form, the application form for void red-ink invoice information form and the identity certificate of the agent to the tax service hall, or cancel the red-ink special invoice information form directly in the tax-controlled invoicing software and electronic invoice service platform;
3. For the information table of cross-month red-ink invoices, if it has not been uploaded, just cancel it directly. If it has been uploaded, the accountant needs to prepare relevant information and go to the tax hall for cancellation. Vendors, units and individuals who provide services and engage in other business activities collect money from foreign investors, and the payee shall issue invoices to the payer. When the buyer and withholding agent pay, the payer shall issue an invoice to the payee.
The red-ink invoice information form needs to be filled in according to the basic information such as the invoice amount and invoice header of the special invoice for deducting blue-ink value-added tax. At the same time, the enterprise communicates with the other customer to explain the reasons for issuing red-ink invoices. Then the enterprise fills it out and reports it to the tax system. After it is accepted and audited by the tax system, the drawer of the enterprise can issue a special red-ink VAT invoice.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" twenty-first.
The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.