How to account for the cross month red of the general ticket? How to account for invoices across mon

The red flush invoice is to offset the original sales item, and then issue the correct invoice to re-enter the account, and the cross-month invoice needs to be issued in red.

The buyer must temporarily transfer the VAT amount listed in the "Notice" from the current input tax, and the input VAT amount that has not been deducted can be included in the current input tax amount, and after obtaining the special invoice issued by the seller in red, it will be used as an accounting voucher together with the "Notice".

According to the State Administration of Taxation's re-revision of the "Measures for the Tax Declaration of General VAT Taxpayers", taxpayers issue invoices and obtain deduction vouchers are not only reflected in the declaration form, but also the data should be completely consistent with the golden tax information such as tax declaration and deduction information collection, which means that when the certified VAT invoice encountered by our company is invalidated by the factory, it must be solved by the red flush VAT invoice. Reiterate: Please be sure to check the information on the customs declaration form when the salesman gets the VAT invoice, and then submit it to the finance for certification.

It is not right to open 0 tax rate, export is 0 tax rate, let the other party return the invoice, if the other party has kept accounts, copy and write the certificate can be red and then opened, and the front of the account red word treatment and then recorded in blue, the amount remains unchanged, and the tax-free part is included in the non-operating income. FYI.

The following is a digression: the invoice issued to enjoy the tax exemption policy should be tax-free, not 0 tax rate.

Open a red letter invoice and flush the original ticket in June.

The method of making accounting vouchers for cross-month invoice red flushing is as follows: only the original voucher needs to be redflushed.

The red flush invoice is to offset the original sales item, and then issue the correct invoice to re-enter the account, and the cross-month invoice needs to be issued in red. Red punch is to make a wrong voucher before, just use the red letter to make a red letter voucher that is exactly the same as the blue word, you can flush the original voucher, and then make a correct voucher again.

The buyer must temporarily transfer out the input VAT amount of the current period according to the VAT amount listed in the "Notice", and the input VAT amount that has not been deducted can be included in the current input tax amount, and after obtaining the special invoice issued by the seller, it will be used as an accounting voucher together with the retained "Notice".

There are two kinds of red invoices, one is to use the original accounting method as a negative number; The second is to write off the difference. For example, borrowing: management fee 2000 loan:

Cash 2000, the next month found that the amount is wrong, should be 200 yuan, then make another voucher correction, borrow: management expenses - 1800, credit: cash - 1800.

Both methods need to be used as a root file.

According to the State Administration of Taxation's revised "Measures for the Tax Declaration of General Taxpayers by VAT Banks", the situation of taxpayers issuing invoices and obtaining deduction vouchers should not only be reflected in the declaration form, but also the data should be completely consistent with the golden tax information such as tax copying and tax declaration and deduction information collection.

1. If the invoice is issued incorrectly in the current month, and the non-levy period is not copied, the operation steps can be invalidated; Tax Control Disk Invoice Management - Invoice Void - Select the wrong invoice - Click Void.

2. If you find that the cross-month general ticket or the general ticket that has been copied is wrong, you need to flush the general ticket, and the operation steps:

Click Invoice Management - Invoice Filling - Red - Enter the ** and number of the blue invoice that needs to be flushed red, automatically bring out the information consistent with the blue invoice, and print it after verification.

3. If you need to re-issue the invoice, you can re-issue it.

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Hello dear. If the ordinary invoice for the new year is red, you can issue a negative invoice in the online invoice issuance system. Masked Fluid Audit Requirements:

1) Handling of red invoices that have not been recorded in the accounts of both parties receiving and paying. The payee shall take back the invoices that need to be flushed, and after stamping the words "invalid" on each copy of the invoices, let the invoices be reissued according to the correct amount; (2) The processing of red invoices that have been recorded in the accounts of both the receiving and paying parties. The payer shall go through the procedures for flushing the red invoice with the "Certificate of Flushing Invoice" issued by the in-charge local taxation authority in its locality.

The payee shall issue a red invoice or a negative invoice according to the amount of the red invoice with the payer's "red invoice certificate", and then re-issue the invoice according to the correct amount. At the same time, the payee shall paste the "red invoice certificate" after the first copy (stub copy) of the red invoice or negative invoice for verification; (3) The payer has been recorded in the account, but the payee has not recorded the red invoice processing. The payer shall prove his or her ability to prove his or her ability to bear the "red invoice" issued by the competent local taxation authority in his or her place, as above (2).

At the same time, the payee shall paste the third copy of the red invoice (accounting copy) together with the "proof of red invoice" after the red invoice or the third copy of the negative invoice (accounting copy) for verification; (4) The payee has been recorded in the account, and the payer has not recorded the red invoice processing. The payee shall take back the invoice that needs to be flushed, and issue a red invoice or a negative invoice according to the amount of the flushed invoice, and then re-issue the invoice according to the correct amount. At the same time, the payee shall paste the second copy of the red invoice (invoice copy) after the red invoice or the second copy of the negative invoice (invoice copy) for verification.

Summary. Cross-month invoice flushing is divided into ordinary invoice cross-month flushing and special invoice cross-month flushing.

1. Steps for ordinary invoices to flush red across months:

Bring the paper ordinary invoice to be flushed, go to the tax bureau to fill in the ordinary invoice red letter filing form, and then go back to the anti-counterfeiting invoicing software to directly issue a negative ordinary invoice.

Second, the special invoice cross-month red steps:

1. The invoice is not certified.

The seller applies, due to the wrong invoicing has not been delivered or the other party refuses to accept due to the wrong invoicing (in this case, the general buyer will have a certificate of rejection), first issue a red invoice application form in the anti-counterfeiting invoice, print two stamped with the official seal, bring the printed application form and the paper special ticket to be flushed to the tax bureau, receive the red invoice notice, and then go back to the anti-counterfeiting invoicing software to issue a negative special invoice.

2. The invoice has been certified.

The buyer shall apply for the red 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, receive the red invoice notice, and hand the notice to the seller, and the seller will issue a negative special invoice in the anti-counterfeiting invoicing software.

How to flush the cross-month invoice?

Hello, I have seen your question and am sorting out the answer, please wait a while

The invoice issued last month, and now I find that it was wrong, and the ticket has not been given to the customer, all of which are with me.

Hello, is it a general ticket or a special ticket?

Cross-month invoice flushing is divided into ordinary invoice cross-month flushing and special invoice cross-month flushing. 1. Steps for ordinary invoices to flush red across months: bring the paper ordinary invoice to be flushed, go to the tax bureau to fill in the red letter filing form of the ordinary invoice, and then go back to the anti-counterfeiting invoicing software to directly issue a negative ordinary invoice.

2. Steps for special invoices to flush red across months: 1. The invoice is not certified. The seller applies, due to the wrong invoicing has not been delivered or the other party refuses to accept due to the wrong invoicing (in this case, the general buyer will have a certificate of rejection), first issue a red invoice application form in the anti-counterfeiting invoice, print two stamped with the official seal, bring the printed application form and the paper special ticket to be flushed to the tax bureau, receive the red invoice notice, and then go back to the anti-counterfeiting invoicing software to issue a negative special invoice.

2. The invoice has been certified. The buyer shall apply for the red 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, receive the red invoice notice, and hand the notice to the seller, and the seller will issue a negative special invoice in the anti-counterfeiting invoicing software.

General ticket, how to invalidate last month.

Can't I open a red letter invoice in the ordinary invoicing software after applying for it?

It can be opened, and the last month's click on the void button, and the paper invoice is stamped with a void seal.