The deduction coupon is returned to 10, and where the deduction coupon is finally placed

Didn't he already give you a red invoice, then you don't have to return it, the red letter means the place of return.

No need, it's troublesome, no matter.

Does the deduction copy need to be attached to the accounting voucher? You can not attach it to the back, but also to attach it to the back, depending on the situation, there are two situations 1If it cannot be deducted, the deduction copy needs to be attached to the back of the accounting voucher together with the invoice copy.

2.If the deduction copy can be deducted, only the invoice copy needs to be attached to the accounting voucher, and the deduction copy is separately loaded and rented and bound into a book for inspection by the tax authorities.

Invoicing is a very rigorous matter, it is best to avoid mistakes, in order to be able to check well in the future, so the bill should be retained. Next, I will take you to understand what are the special invoices for VAT.

1. Deduction copy.

It is the original voucher that can be deducted in the production stage of the unit or enterprise after the enterprise has paid the VAT in the previous link in accordance with the provisions of the tax law.

2. Does the deduction copy need to be attached to the back of the accounting voucher?

The basic copy of China's special VAT invoice is three copies: bookkeeping copy, deduction copy, and invoice copy, and each copy has a different role.

For the deduction copy, the deduction copy is used by the purchaser to deduct taxes, and there are two situations at this time:

1. If the deduction copy cannot be deducted, it needs to be attached to the back of the accounting voucher together with the invoice copy.

2. If the deduction copy can be deducted, only the invoice copy needs to be attached to the accounting voucher, and the deduction copy is bound separately into a book for inspection by the tax authorities.

The deduction copy is used by the party who obtains the invoice as a deduction of VAT, and the input VAT is deducted from the tax certification, and it should be handled in combination with the actual situation in terms of disposal.

The deduction copy is the original voucher that can be deducted, which is detailed as follows:

1. Introduction to the deduction copy:

1. The deduction copy is the original voucher that can be deducted in the production stage of the unit or enterprise after the enterprise has paid the value-added tax of the previous link in accordance with the provisions of the tax law.

2. When declaring to the tax authorities, especially when calculating the input tax, the input tax cannot be deducted without the deduction key, and the invoice copy and the deduction copy are very important for the material procurement and input tax deduction of general taxpayers, and they are indispensable.

2. Expand your knowledge

1. Invoice refers to all units and individuals in the purchase and sale of goods to provide or receive services and engage in other business activities, issued and received business vouchers, is the original basis of accounting, but also an important basis for the audit authorities and tax authorities to check the law enforcement, receipts are the receipt and payment vouchers, invoices can only prove that the business has occurred, can not prove whether the money is received and paid.

2. Invoice refers to the text issued by the buyer in economic activities, including the quality of the name of the product or service provided to the purchaser. In addition to the advance payment, the invoice must have the elements of the purchase according to the agreed conditions by the buyer to pay the first party, must contain the date and quantity, is an important voucher for accounting, the Chinese accounting system stipulates that the effective purchase of products or services of the invoice is called a tax invoice.

It is the original voucher that can be deducted in the production stage of the unit or enterprise after the enterprise has paid the VAT in the previous link in accordance with the provisions of the tax law. When filing tax returns to the tax authorities, especially when calculating the input tax, the input tax cannot be deducted without a deduction copy.

If the other party does not have a certified deduction, the returned invoice only needs to be put together with the first copy and stamped with an invalid seal. There is no need to do accounting. Remember to dispose of it in the system.

If the other party has certified the deduction, it is not possible to return the invoice, if there is an error, you can only open a red invoice for reversal, and then re-issue the invoice to the other party.

If it is not certified for deduction and it is not the invoice of the current month, a red invoice should also be issued for reversal and then re-invoiced to the other party. The returned invoice should be kept with the first copy and stamped with a void seal.