What is the difference between opening a red VAT invoice and a blue VAT invoice, what is the difference between the two?

Red invoices meet the conditions for voiding, the invoice is indicated as void, and the invoicing software indicates that it is void. The blue invoice refers to the normal invoice, due to the large amount of invoices usually referred to as invoices, only in the distinction between the red invoice is called the blue invoice. A red invoice represents an offsetting, negative amount. Blue invoices represent revenue and are positive. Red invoices are negative invoices for offsets and blue invoices are invoices issued in general.

Legal analysis

1, medical expenses: medical expenses according to the medical institutions issued by the medical expenses, hospitalization fees and other receipt vouchers, combined with medical records and diagnostic certificates and other relevant evidence to determine.2, lost wages: lost wages according to the victim's lost time and income status to determine.3, nursing costs: nursing costs according to the income status of the nursing staff and the number of nursing, nursing period to determine. Nursing fee: the nursing fee is determined according to the income of the nursing staff and the number and duration of nursing care.4. Transportation fee: the transportation fee is calculated according to the actual expenses incurred by the victim and his/her necessary accompanying staff for medical treatment or transferring to a hospital for treatment.5. Hospitalized meal subsidy: the hospitalized meal subsidy can be determined by referring to the standard of the local state organs' general staff's meal subsidy for business trips.6. Nutritional fee: the nutritional fee is determined according to the disability of the victim by referring to the opinion of the medical institution.7. Disability compensation: the disability compensation shall be calculated according to the degree of the victim's loss of working ability or the grade of disability, in accordance with the standard of per capita disposable income of urban residents or per capita net income of rural residents of the previous year in the place where the court under appeal is located, and shall be calculated for twenty years from the date of determination of disability. However, if the victim is over sixty years of age, the amount shall be reduced by one year for each additional year of age; if the victim is over seventy-five years of age, the amount shall be calculated for five years.

Legal Basis

Notice of the State Administration of Taxation on the Revision of Article 2 Special invoices are invoices issued by general taxpayers of value-added tax (hereinafter referred to as general taxpayers) for the sale of goods or the provision of taxable labor services, and they are vouchers for the purchasers' payment of value-added tax (VAT) and for the deduction of VAT inputs in accordance with the relevant provisions of VAT. The invoices are issued by general taxpayers for the sale of goods or the provision of taxable labor services.

Article 3 General taxpayers shall use special invoices through the VAT anti-counterfeit tax-control system (hereinafter referred to as the anti-counterfeit tax-control system). The use, including the purchase and issuance of special invoices, of the anti-counterfeit tax-control system referred to in these provisions refers to the computerized management system agreed by the State Council to be implemented, which uses special equipment and general-purpose equipment, and employs digital passwords and electronic storage technology to manage the special invoices. The special equipment referred to in these regulations refers to golden tax cards, IC cards, card readers and other equipment. The provisions of the so-called general-purpose equipment, refers to computers, printers, scanners and other equipment.