Notice of the State Administration of Taxation on issues related to the issuance of red-letter value

Notice of the State Administration of Taxation on issues related to the issuance of red-letter value-added tax invoices

             Notice of the State Administration of Taxation No. 47, 2016. 2016-7-20

In order to further standardize the management of VAT invoice issued by taxpayers, the relevant issues of red letter invoice issuance are hereby announced as follows:

A, general VAT taxpayers to issue special VAT invoices (hereinafter referred to as the "special invoice") after the sales return, make out an invoice is wrong, the case such as taxable services suspended but does not meet the requirements for the invoice is invalid, or because of a sales return and part of sales discount, need to issue special scarlet letter invoice, according to the following methods:

(1) If the purchaser has obtained the special invoice and used it to declare the deduction, the purchaser may fill in and upload the Information Form for Issuing the Special VAT Invoice in red characters (hereinafter referred to as the Information Form, see the attachment for details) in the new VAT invoice management system (hereinafter referred to as the "new system"), and do not fill in the corresponding special blue invoice information when filling in the Information Form. Shall temporarily be listed in the table of the information input tax of value-added tax from the current transit, after being to obtain special invoices issued by the sellers of the scarlet letter, along with the information table as a proof of charge to an account.

If the buyer has obtained the special invoice and is not used to declare the deduction, but the invoice copy or the deduction copy cannot be returned, the buyer shall fill in the corresponding blue letter special invoice information when filling out the Information Form.

Special invoice issued by the seller has not delivered the acquirer, and the acquirer deduction and will not for the declaration invoice and shall be returned, sales can fill in the new system and upload the information table. The SELLER shall fill in THE corresponding SPECIAL invoice information in blue when filling out the Information Form.

(2) The competent tax authority receives the "Information Form" uploaded by the taxpayer through the network, and after the system automatically checks and passes, the "Information Form" with "Invoice Information Form number in red characters" is generated, and the information is synchronized to the taxpayer's end system.

(3) The seller shall issue special invoices in red letters on the basis of the "Information Form" verified and approved by the tax authority system, and issue the invoices with the negative value of the output in the new system. Special invoices in red letters shall correspond to the Information Sheet one by one.

(4) the taxpayer can also be by "information table of electronic information or paper materials to the taxation authority system check on the information table of contents.

Where THE TAX AUTHORITIES ISSUE SPECIAL INVOICES ON behalf OF SMALL-SCALE TAXPAYERS AND NEED TO ISSUE SPECIAL INVOICES WITH red CHARACTERS, THE TREATMENT shall BE in accordance with the method of issuing special INVOices with red characters for general taxpayers.

Three, the scarlet letter issued by the taxpayers need VAT invoice, can be in the corresponding invoice amount is within the scope of the blue words more scarlet letter invoice issued. The red letter motor vehicle sales unified invoice shall correspond to the original blue letter motor vehicle sales unified invoice one by one.

4. In accordance with the provisions of the Announcement of the State Administration of Taxation on the Deduction of the Forward Input Tax of Taxpayers who identify or register as general Taxpayers (the Announcement of the State Administration of Taxation No. 59, 2015), the special invoicing in red characters is required to be issued in accordance with the provisions of this announcement.

This announcement shall enter into force as of August 1, 2016, "The state administration of taxation on implementing the VAT invoice system upgrade issues related to the announcement of announcement no. 73, 2014 (the state administration of taxation) of article 4, attachment 1, attachment 2, and the state administration of taxation on relevant issues comprehensively implement VAT invoice system upgrade announcement (the state administration of taxation announced 19 2015) 5, attachment 1, attachment Annulled at the same time. Matters that have not been dealt with before shall be implemented in accordance with the provisions of this Announcement.

This is to announce.

Attachment: the scarlet letter a VAT invoice issued information table

State Administration of Taxation

July 20, 2016