How to void ordinary VAT invoices across months?

1. Ordinary VAT invoices cannot be voided across months. However, you can make a red-ink invoice for deduction first, and then make a blue-ink invoice. If it is a return trip, there is no need to open a blue ticket.

2. Invoices refer to business vouchers issued and collected by all units and individuals in business activities such as buying and selling goods, providing or receiving services, and are the original basis for bookkeeping.

3. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or accepting business services and engaging in other business activities.

Since August 2005, the enterprise-side billing system has been put into trial operation in some enterprises in Xicheng District of Beijing, Hangzhou, Huzhou City of Zhejiang Province, Zibo City of Shandong Province, Dongying City and Yantai City, and it is planned to be implemented nationwide from June 65438 to 10. Ordinary invoices used in the "one machine with multiple tickets" system are collectively called "VAT ordinary invoices", which are uniformly printed and put into use nationwide since August 1 2005.

Matters needing attention in expanding data

First, the use of anti-counterfeiting tax control system

Compare the contents of one-window ticket table for issuing ordinary invoices

The logical relationship between the sum of ordinary invoice amount and tax amount collected by the anti-counterfeiting tax control system and the sales amount and tax amount data of "subtotal" in column 3 1 0 and column 16 of the attached data of the VAT tax return (table1) must be equal.

Second, the use of fiscal cash register

Compare the contents of one-window ticket table for issuing ordinary invoices

(1) General taxpayers

1. Sales excluding tax in the customs declaration are restored to sales including tax.

(1) The "sales amount" of "1 7% tax rate" in column 3 of the data attached to the VAT tax return (table1) is multiplied by (1+17%) to convert it into tax-included sales amount;

(2) Multiply (1 3%) the "sales amount" of "13% tax rate" in column 3 of the Attached Data of VAT Tax Return (Table 1+ 13%) and restore it to tax-included sales amount;

(3) Multiply (1+17%) the "sales amount" of "taxable services" in column 3 of the Attached Data of VAT Tax Return (Table1) and restore it to tax-included sales amount;

(4) Multiply (1+6%) the "sales amount" of "6% collection rate" in column 10 of Attached Information of VAT Tax Return (Table1) to restore it to sales amount including tax.

Baidu Encyclopedia-VAT Ordinary Invoice