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How To Issue The Scarlet Letter Invoice

2011/1/27 13:55:00 75

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According to the Circular of the State Administration of Taxation on the issue of the use of unified invoices for new roads and inland waterway freight pport ([2007]101)

spirit

If the invoice has been wrongly invoiced by the drawee after obtaining the invoice, it does not conform to the conditions of cooperative disuse or if the invoice is required to be invoiced due to the partial refund of the freight, the application shall be made by the competent tax authorities in the direction of the ticket to the issuing invoice of the scarlet road and the Inland Waterway Freight Transport Industry (hereinafter referred to as the "application form").

The competent tax authority of the drawee party has issued an invoice for the issuance of the red letter road and the Inland Waterway Freight Transport Industry (hereinafter referred to as the "notice") after the audit of the application form is correct.

If the original invoice is issued by a tax authority or an intermediary agency, the carrier shall be responsible for issuing the scarlet letter of pport invoice to the original party.

But in the process of issuing the scarlet letter, we should pay attention to the following questions:

1. Before the invoice is issued, if the invoke Party (the self drawee taxpayer) and the drawee are not charged, the invoice can be made in conjunction with each other.

Take back

In the same period, the tax withheld by the invoicing unit was also not put into storage. All parts of the joint production must be cut and sealed. No invoice should be issued, and the blue word invoice can be reissued. However, if a party has already entered the account, the invoice can not be fully recovered, or the invoicing unit has already deducted the tax withheld, it must issue a red letter invoice.

It should be noted that in this case, the freight invoice after shearing should be handed over to the tax authorities for inspection and preservation at the next purchase of the new invoice.

2. The business tax payer shall be provided with the notice issued by the competent tax authorities of the local tax authorities, and the notifications issued by the competent tax authorities of the state tax shall be provided by the taxpayers who are the VAT taxpayers.

3, when issuing the scarlet letter, the word "negative" should be added before the first amount of the capitalization amount.

4, at the end of the month, when the tax control panel (or pfer disk) data are submitted, the notice should be submitted to the competent tax authorities for examination and comparison.

Regulations

Processing.

5, no matter whether the taxpayer or the taxpayer who has issued the ticket, the tax paid by the red letter pport invoice should be applied to the competent tax authorities in advance.