Steps of special invoice cross-month scarlet letter: case 1: invoice has been authenticated. 1. The buyer applies, issues an application form for anti-counterfeiting invoice in red ink, prints two copies and affixes the official seal; 2. Take the printed application form and paper special ticket to the tax bureau to receive the red-letter invoice notice; 3. Give the notice to the seller, and the seller will issue a negative special invoice in the anti-counterfeiting invoicing software.
The invoice is not authenticated. 1. The application is made by the seller, but it is not delivered due to billing error or rejected by the other party due to billing error (in this case, the buyer usually has a rejection certificate); 2. First, issue a red-ink invoice application form in anti-counterfeiting invoicing, print two copies and affix the official seal; 3. Bring the printed application form and paper special ticket to the tax bureau; 4. After receiving the red-ink invoice notice, return to the anti-counterfeiting invoicing software to issue a special invoice for the opposite side.
To sum up, you can follow different steps according to whether your invoice is a general invoice or a special invoice.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Thirty-fifth in violation of the provisions of these measures, one of the following circumstances, the tax authorities shall order it to make corrections, and may impose a fine of 10000 yuan; Illegal gains shall be confiscated:
(a) the invoice should be issued but not issued, or the invoice is not issued at one time according to the prescribed time limit, order and column, or the special invoice seal is not stamped;
(two) using the tax control device to issue invoices, and failing to submit the invoice data to the competent tax authorities on schedule;
(3) using non-tax-controlled electronic equipment to issue invoices, failing to report the software program description data used by non-tax-controlled electronic equipment to the competent tax authorities for the record, or failing to save and submit the invoice data in accordance with regulations;
(four) the use of invoices;
(5) Expanding the scope of use of invoices;
(6) Substituting other vouchers for invoices;
(7) Invoicing across specified areas;
(8) Failing to pay the cancellation invoices in accordance with the provisions;
(9) Failing to store and keep invoices in accordance with regulations.