the red-ink invoice you issued should be the blue-ink invoice before write-off, and you should declare and pay taxes normally when you re-issue the blue-ink invoice

However, generally, the red-ink invoice and the new blue-ink invoice are issued in the same month, and you declare and pay taxes according to the total amount of the invoice, so that the red and blue balance in the end. If the two amounts are equal, this tax is not paid in the last month-in fact, this tax has been declared and paid in the previous invoice.