How to invalidate the special ticket across months, and whether the ordinary invoice is invalid or r

Is the ordinary invoice invalid or flushed red across months?

As long as it is across months or has been copied taxes.

Invoices that need to be voided must be applied for by the tax bureau in red.

Only ordinary VAT invoices issued this month can be directly invalidated, and red invoices should be issued across months to hedge. For ordinary VAT invoices that need to be invalidated across months, when issuing red invoices in the next month, there is no need to use the national tax application form, and the red invoice can be issued directly.

Whether it is a general taxpayer or a small-scale taxpayer, when dealing with the ordinary VAT invoice that needs to be invalidated across months, as long as it is an ordinary VAT invoice, it can be directly issued in red for reversal in the next month. If the ordinary VAT invoice and the special invoice are not allowed to be invalidated every other month, if the wrong invoice is issued at that time, only a negative invoice can be issued in the next month. The difference is that when a special invoice is issued, a negative invoice needs to be issued by the tax bureau to issue a "notice of issuance of a special VAT invoice with red letters", while an ordinary invoice can be issued directly in the computer invoicing system when issuing a negative invoice.

What is an invoice?

Invoices refer to the business vouchers issued and received by all units and individuals in the purchase and sale of goods, the provision or acceptance of services and other business activities, which is the original basis for accounting and an important basis for law enforcement and inspection by auditing and taxation authorities. The receipt is the receipt and payment voucher, and the invoice can only prove that the business has occurred, but cannot prove whether the payment has been received and paid.

Invoices refer to economic activities.

, the text issued by ** to the buyer, including the name, quality, and agreement of the product or service provided to the purchaser**. In addition to the advance payment.

In addition, the invoice must have the element that the buyer pays to the first party according to the agreed conditions, and must contain the date and quantity, which is an important document for accounting. The Chinese accounting system stipulates that a valid invoice for the purchase of products or services is called a tax invoice. **The vouchers of departmental fees and levies are called differently in different periods and different fee levy items, but they are mostly collectively referred to as receipts for administrative fees.

for internal audits.

and auditing, each invoice must have a unique flow code to prevent duplicate or skipping invoices.

In simple terms, an invoice is the original document of the costs, expenses, or revenues incurred.

For the company, the invoice is mainly the basis for the company's accounting, and it is also the expense voucher for tax payment; For employees, invoices are mainly used for reimbursement.

Hello, the process of invalidating the special ticket across months is as follows: 1. If the buyer refuses to accept the special invoice due to the wrong invoicing, the sales mega cover consumer must apply to the competent tax authority within the certification period of the special invoice. 2. If the special invoice has not been delivered to the buyer due to incorrect invoicing or other reasons, the seller shall apply to the in-charge tax authority within the next month after the issuance of the incorrect special invoice.

Materials to be provided: 1) "Application Form for Issuance of Special VAT Invoices with Red Letters" (in duplicate), stamped with the special financial seal of general taxpayers; 2) If the special invoice has not been delivered to the buyer due to incorrect invoicing, the original and copy of the blue invoice with incorrect invoicing shall be provided; (If it has been lost, the "Certificate of Copyed Tax Declaration of Lost VAT Special Invoice" and related copies should be provided) (the original should also be provided when the input tax is not deducted from the corresponding blue invoice), and the copy should be stamped with the official seal. 3) If the buyer refuses to accept the special invoice due to the wrong invoicing, the buyer shall provide a certificate of refusal issued by the buyer, indicating the wrong content and correct content of the invoice.

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The special VAT invoice is flushed red across months, and the specific treatment is as follows:

1. In the case of no certification of the invoice, the seller shall apply for the red-letter invoice in the anti-counterfeiting invoicing, print two stamped with the official seal, bring the printed application form and the paper special ticket to be flushed to the tax bureau to receive the red-letter invoice notice, and then issue a negative special invoice in the anti-counterfeiting invoicing software;

2. The invoice has been certified by the buyer to apply, the same first in the anti-counterfeiting invoicing to issue a red invoice application form, print two stamped with the official seal, bring the printed application form and the paper ticket to be flushed red to the tax bureau, receive the red invoice notice, the notice to the seller, by the seller in the anti-counterfeiting invoicing software to issue a negative number of professional invoices.

Legal basis] Measures of the People's Republic of China for the Administration of Invoices

Article 35 In violation of the provisions of these Measures, in any of the following circumstances, the tax authorities shall order corrections and may impose a fine of less than 10,000 yuan; Where there are illegal gains, they shall be confiscated:

1) Invoices should be issued but not issued, or invoices are not issued in accordance with the prescribed time limit, sequence, and columns, or all invoices are issued at one time, or the special invoice seal is not affixed;

2) Using tax control devices to issue invoices, and failing to submit the data on invoicing to the in-charge taxation authorities on time;

3) Using non-tax-controlled electronic devices to issue invoices, failing to report the software program descriptions used by non-tax-controlled electronic devices to the in-charge taxation authorities for the record, or failing to keep and submit the data on invoicing in accordance with regulations;

4) The invoice is used for splitting the book;

5) Expanding the scope of use of invoices;

6) Use other vouchers instead of invoices;

7) Issuing invoices across prescribed areas;

8) Failure to surrender and cancel invoices in accordance with regulations;

9) Failure to store and keep invoices in accordance with regulations. Article 22 Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, and all copies shall be issued truthfully at one time and stamped with a special seal for invoices.

No unit or individual shall have the following false invoicing behaviors:

1) Issuing invoices for others and for oneself that are inconsistent with the actual business situation;

2) Allowing others to issue invoices for themselves that are inconsistent with the actual business situation;

3) Introduce others to issue invoices that are inconsistent with the actual business situation.

How to deal with the operation steps of the special ticket cross-month red? 1.Invoices are not certified:

1) Issuance of red letter invoice application form, stamped with the official seal; (2) Take the application form and the invoice to be flushed to the tax bureau; (3) Receive the red letter invoice notice; (4) Come back and issue negative invoices by yourself. 2.The invoice has been certified by the buyer application:

1) Issuance of red letter invoice application form, stamped with the official seal; (2) Take the application form and the invoice to be flushed to the tax bureau; (3) Receive the red letter invoice notice; (4) The notice will be given to the invoicing unit, and the invoicing unit will issue a negative invoice.

The special invoice is a special VAT invoice, because it is a special invoice, and it cannot be "casually" sloppy, so the procedure is more complicated than that of ordinary invoices.

1. Rushing red across the moon

1.Cross-month bonus is to adjust the invoices issued in the previous month that are incorrect or need to be corrected, and the adjustment is that an invoice needs to be reissued.

2.Because the original invoice is blue, and the re-issued invoice is red, it is also called red.

2. How to deal with the operation steps of cross-month red

In the two different cases, the operation method is roughly the same, that is, the last step is different, and no matter who applies for it, the seller will issue a negative special ticket.