Which party applies for the issuance of the red invoice, and who should apply for the red letter inv

Customer Certified Customer Application.

The customer has not certified ** business application.

If the other party's invoice is not certified and deducted, it is the first merchant to apply for a red ticket.

For special VAT invoices, if the buyer has certified the deduction, the buyer shall apply for the issuance of a red-letter invoice in the system, generate a red-letter invoice information table, and transmit it to the tax authorities.

If the seller does not deliver the invoice to the buyer, or the buyer does not certify the deduction, and returns all the invoice copies and deduction copies to the seller, the seller shall apply for the issuance of red invoices in the system, generate a red invoice information table, and upload it to the tax authorities.

The tax authorities receive the information sheet uploaded by the taxpayer, and after the automatic verification is passed, the information sheet with the code will be generated and transmitted to the taxpayer.

Upon receipt, the seller issues a red letter invoice according to the coded information sheet.

When the invoice is invalidated in the current month, the invoice can be invalidated directly, and after the cross-month, it can only be reversed for the negative number of the red letter invoice. VAT special ticket due to the deduction of this virtual effective period, when the invoice needs to be invalidated, it must be reversed as soon as possible, and the operation in the invoicing system is as follows: If you use the invoicing tax disk on multiple computers, in order to ensure the accuracy of the information, the invoice information of the tax disk is synchronized first.

Invoice management - invoice repair - VAT special ticket and general invoice are repaired separately. Note that the time frame for the fix selection is slightly larger. In "Invoice Management" - Red Letter Invoice Management" - VAT Special Invoice Red Letter Information Fill in"In general, if the buyer has made a deduction, the buyer will issue a red ticket, and the seller will issue a red ticket if the deduction has not been deducted.

My invoice has not been deducted, so select the seller, enter the invoice information to find the invoice, and there is a message to indicate whether it can be flushed. The system will automatically introduce the invoice information, and you need to check whether the invoice amount and tax amount are consistent with the original invoice. If you don't ingest the information, it may be that the invoice information in the first step is not synchronized.

You can also manually enter the information to ensure that the amount of information is consistent. After the information is confirmed, click Upload, and "Approved" can proceed to the next step. If it fails, you need to carefully check whether the invoice is repeatedly reversed, whether the information is correct, and whether the other party has deducted it.

In "Invoice Management" - Red Letter Invoice Management" - VAT Special Invoice Red Letter Information**"The interface will save the red-letter information document** generated in step 3 to the computer, and prepare to issue a red-letter invoice. In the "Invoice Management" - Invoice Filling - VAT Special Invoice Filling", the upper navigation bar "Negative Number" - Import and Issue", select the information file exported in step 4 to import, and complete the incomplete information on the invoice (such as the address of Senda**, etc.) after importing, and print the invoice. If it is a general invoice that needs to be flushed, it is relatively simple, directly in the "Invoice Management" - Invoice Filling - VAT General Invoice Filling", the navigation bar "Negative Number" - Manual Issuance", enter the original invoice information, and then issue a red ticket.

Detailed Rules for the Implementation of the Measures of the People's Republic of China for the Administration of Invoices Article 3 The basic copy of the invoice includes the stub copy, the invoice copy, and the accounting copy. The stub copy shall be retained by the payee or the biller for future reference; The invoice copy shall be used as the original voucher for payment by the payer or the drawee; The bookkeeping copy is used by the payee or the biller as the original bookkeeping document. The tax authorities at or above the provincial level may, according to the management of invoices and the business needs of taxpayers, add or subtract other copies except for invoice copies, and determine their uses.

The obtained red VAT invoice does not need to be certified. Here are several situations to deal with red tickets 1If you are the original ticket corresponding to the red ticket has not been certified, and the other party issues you a red ticket, you only need to bind it with the red ticket application form, red ticket notice, and red letter invoice, and ask for the invoice again.

2.If it is a red ticket obtained due to returns, etc., then when applying for a red ticket with a bad reputation, you will transfer out the input tax accordingly, and after the red ticket is obtained, it can be directly attached to the voucher. According to the provisions of the Supplementary Notice of the State Administration of Taxation on Amending the Regulations on the Use of VAT Special Invoices (Guo Shui Fa [2007] No. 18):

The special invoice with red letters will not be submitted to the tax authorities for certification for the time being. "The red letter invoice is issued by the enterprise when the sales are returned, and before the start, it is necessary to apply to the tax bureau for the opening of the "red letter VAT special invoice", which can be issued and recorded in a timely manner after approval.