What happens if the invoice is wrong? The correct approach _ net _ Chinese accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

"State Administration of Taxation on the issuance of value-added tax invoices issued a notice" (State Administration of Taxation Notice No. 1617 of 2017) provides that the implementation of the promulgation of the new regulations, Xiao Bian for you finishing, we practical operation May face the problem, take a look at it! Issued a VAT invoice month, the occurrence of sales returned, billing errors, etc., received the return of the invoice, the deduction of compliance with the conditions of the void, according to the waste; Void VAT invoice shall be in the anti-counterfeiting tax control system will be the corresponding data in accordance with the "obsolete" processing, in the paper special invoices (including non-printed special invoices) on the joint marked "void" words, The At the same time with the following circumstances, the so-called waste conditions: (A) to receive the return of the invoice, the deduction of the time did not exceed the seller's billing month; (2) the seller has not copied the tax and is not booked; (3) the purchaser does not certify or certify the result as "the taxpayer identification number does not match", "special invoice code, number certification does not match". After the issuance of the invoice, such as the occurrence of sales returned to open the red invoice, you must withdraw the original invoice and indicate the words "void" or get valid proof of each other. After the invoice, such as the occurrence of sales discount, must be recovered in the original invoice and marked "void" after the re-issued a sales invoice or obtain valid proof of each other after the issuance of red invoices. VAT generally issued by the taxpayer for VAT invoices (hereinafter referred to as "special invoices"), the occurrence of sales return, billing is wrong, taxable service suspension, etc. but does not meet the conditions of the invoice, or part of the sales returned and occurred Sales discount, should be issued with red special invoices. The tax authorities for small-scale taxpayers to open a special invoice, you need to issue a special invoice for red words, in accordance with the general taxpayer issued a special way to deal with red invoices. Tips 1, by the invoicing party initiated the "invoice for the introduction of special VAT invoice" application, the month and the last month invoice selection "billing has not yet been delivered"; the invoice choice "billing invoice" 2, download the "red word invoice information table number" issued a red word invoice. 1, 2017 June 30 issued before the VAT tax deduction certificate is still 180 times the date of certification deduction; 2, since July 1, 2017, the certification time from the original provisions of the 180 extended to 360 days; has been certified by the purchaser initiated the "issue of red mark VAT invoice information table" application, download "red word invoice information table Number "to the invoice party to issue a scarlet information table. Units and individuals in the invoice, must be done in accordance with the order of numbers to fill out, fill out the project is complete, the content is true, writing clear, all the times a print, the content is exactly the same, and in the invoice and deduction plus stamped special seal The Invoicing should be in accordance with the provisions of the time limit, the order, the column, all times a single one-time truthfully issued, and stamped with special seal. In summary, if the invoice issued a mistake, can only be invalid or issued a red envelope invoice and then re-issued the correct invoice, not in the face to change and seal the way to change the billing information. Do not meet the provisions of the invoice, not as a tax certificate. According to the "People's Republic of China invoice management approach" requirement: does not meet the requirements of the invoice, shall not be used as financial reimbursement vouchers, any units and individuals have the right to refuse. Source: China Tax News, Haikou tax