对于增值税发票而言，在日常的财务管理中难免会遇到一些问题，今天济南代理记账公司就把我们碰到的一些内容总结一下为您展示出来，希望对您的财务工作有所帮助。
For the VAT invoice, in the daily financial management, will inevitably encounter some problems in jinan bookkeeping agency company took today we met some of the content to summarize the display for you, want to work for your financial help.
1、关于红字发票出具错误是否当月作废的问题
1, about the scarlet letter invoice issued by the question of whether error invalid during the month
根据济南代理记账公司专业会计岳会计的介绍，应该按照《国家税务总局关于修订的通知》（国税发〔2006〕156号）第二十条规定的相关规定，只有当同时满足下列条件时才能进行作废处理。
According to the introduction of jinan bookkeeping agency company specialized accounting yue, should be in accordance with the state administration of taxation on the revision of the circular (guoshuifa [2006] no. 156) the related provisions of article 20 of the regulations, only when meet the following conditions at the same time to scrap processing.
（一）收到退回的发票联、抵扣联时间未超过销售方开票当月；（二）销售方未抄税并且未记账；
(a) receive the invoice and make out an invoice shall not exceed a sale that month; (2) the sellers not copying duty and not to an account;
（三）购买方未认证或者认证结果为“纳税人识别号认证不符”、“专用发票代码、号码认证不符”。
(3) the purchaser without certification or certification for "taxpayer identification number certification", "special invoices inconsistent authentication code, number".
2、红字发票的报表填写注意事项
2, the scarlet letter invoice statements fill out the matters needing attention
济南代理记账公司的相关人员认为，对于已经预缴的税款应填写在当期申报表中“本期预缴税额”栏目，而对于发生退货并开具了红字发票的，其已经预缴的税款既可抵减本期应纳税额，也可以申请退税。
Jinan bookkeeping agency company related people think, for advance payment of taxes in the current declaration form should be filled in "advance payment shall be made in current tax", for in return and the scarlet letter invoice issued, it can be deducted taxes already prepay this period the tax payable, also can apply for a refund.
3、关于蓝字发票是否收回的问题
3, about the blue word invoice the question of whether or not to withdraw
根据《国家税务总局关于修订的通知》（国税发〔2006〕156号）第二十五条规定，“用于抵扣增值税进项税额的专用发票应经税务机关认证相符（国家税务总局另有规定的除外）。认证相符的专用发票应作为购买方的记账凭证，不得退还销售方。”所以对已认证相符的增值税专用发票的发票联和抵扣联不应退还销售方。
According to the state administration of taxation on the revision of the circular (guoshuifa [2006] no. 156), mentioned in article 25 of the "special invoice for the deductible VAT amount should be authenticated by the taxation authority consistent (unless it is otherwise provided for by the state administration of taxation). Certification of invoices shall be the purchaser of proof of charge to an account, shall not be returned to the seller." So for certified conform to the special invoices for value-added tax invoices and deducting form should not be returned to the seller.
济南代理记账公司：http://www.jnqqjz.com
