If the special invoice, sales return and sales discount are filled in incorrectly, it shall be handled in accordance with the relevant provisions of the special invoice. If the tax authorities fill in the wrong special invoices, they should be invalidated and reissued in the anti-counterfeiting tax-controlled invoicing system in time. Refunds after issuing special invoices shall be handled by the tax authorities in accordance with the relevant provisions on the invalidation of general VAT taxpayers or the issuance of negative special invoices. If a new invoice needs to be issued, the tax authorities shall settle the new invoice tax and the original invoice tax at the same time, and refund more and make up less; For those who do not need to re-invoice, the tax paid by the VAT taxpayer shall be refunded or deducted from the normal tax declared in the next period in accordance with relevant regulations.