Generally found that month the invoice head wrong, the wrong to the financial stamp of the invalid seal, to keep as a backup, you can reopen a; if the invoice head wrong across the month, you need to first open a head, content and amount of the same "red" invoice to offset the original wrong invoice, in order to reopen a, and at the same time, also to The wrong one to the financial stamped as invalid, to keep for inspection.

At the same time, the sales side of the written materials issued by the sales side of the specific reasons for the error of specific items as well as the correct content of the written materials, the competent tax authorities to confirm the examination and issuance of a notice. The seller issued a red special invoice with the notice.

Invoice is an economic activity, issued by the seller to the buyer of the text, including the name of the product or service provided to the buyer, the quality, the agreed price. In addition to the advance payment, the invoice must have the elements of payment by the purchaser to the seller under the agreed conditions, must contain the date and quantity, and is an important document for accounting accounts. The accounting system provides valid invoices for the purchase of products or services called tax invoices.

Government department charges, levy vouchers for various periods and different charges levy project name is not the same, but more collectively referred to as the administrative fee receipts.

Legal basis:

"The Chinese people*** and the State invoice management measures"

Article 21 does not comply with the provisions of the invoice, shall not be used as a financial reimbursement vouchers, and any unit or individual has the right to refuse to accept.

Article 22 The issuance of invoices shall be in accordance with the prescribed time limit, order, columns, all the joint one-time truthfully issued, and stamped with the special seal for invoices. No unit or individual shall not have the following false invoicing behavior:

(a) for others, for their own invoices that do not correspond to the actual business situation;

(b) so that others to issue invoices for their own invoices that do not correspond to the actual business situation;

(c) the introduction of others to issue invoices that do not correspond to the actual business situation.

Article 23 Units and individuals installing tax-control devices shall use the tax-control devices to issue invoices in accordance with the regulations and report the data on invoicing to the competent tax authorities on a regular basis.

The use of non-tax-control electronic devices to issue invoices shall be non-tax-control electronic devices used in the software program description of information reported to the competent tax authorities for the record, and in accordance with the provisions of the preservation and submission of invoicing data.

The state promotes the use of network invoice management system to issue invoices, the specific management methods formulated by the competent tax authorities under the State Council.