Specifically divided into the following four cases:
1, if the red punch invoice is a general invoice, is required to recover the original invoice.
2, if the red punch invoice is a special invoice, and there is no certification (basically cross-month invoice, not cross-month is basically directly voidable), is also the need to take back the original invoice.
3, if the red punch is a special invoice, and the other party has been certified, the original invoice does not need to recover, but need to red punch the vice ticket, that is, the second and third coupon stamped invoice seal, need to send to the other party, so that the other party as a valid voucher for the account processing.
4. If the red VAT e-invoice (electronic general invoice and electronic special invoice) is issued, the original blue VAT e-invoice that has been issued does not need to be recovered, and the red punch invoice and the new blue invoice have to be given to the other party (through remote delivery, through e-mail, QR code, etc.) so that the other party can be recorded in the accounts.
What is included in the scope of personal income tax
The scope of personal income tax includes:
1, wages, salaries, wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other income related to employment or employment obtained by an individual for his or her position;
2, remuneration for labor, individuals engaged in the design, laboratory, testing, medical, legal, accounting, decoration, installation, cartography, consulting, lecturing, painting, calligraphy, sculpture, translation, film, television, sound recording, auditing, video recording, performance, advertisement, exhibition, performance, technical services and other labor income;
3. Income from remuneration for manuscripts, which is the income received by an individual for the publication of his or her work in the form of a book, a newspaper or a magazine, or for the publication of a work in the form of a book, a newspaper or a magazine, or for the publication of a work in the form of a book, a newspaper or a magazine, or in the form of a newspaper or a magazine. Note that the income obtained by an individual by providing the right to use copyrights is not included in the income from manuscripts;
4. Royalty income, the income obtained by an individual by providing the right to use patents, trademarks, copyrights, non-patented technologies, and other franchises;
5. Business income, including the income obtained by an individual industrial or commercial enterprise from engaging in production and business activities; and the investor of a wholly owned individual enterprise, Individual partners of partnerships derive their income from the production and operation of sole proprietorships and partnerships registered in the country; individuals' income from running schools, medical treatment, consulting and other paid service activities in accordance with the law; individuals' income from contracting, leasing, subcontracting and subletting to enterprises and institutions, as well as income from other production and operation activities;
6. Interest, dividends and bonus income. Income from interest, dividends and bonuses obtained by individuals owning debentures, shareholdings, etc.
7. Income from property leasing, income obtained by individuals from renting out immovable property, machinery and equipment, vehicles and vessels, as well as other property;
8. Income from property transfer, income obtained by individuals from transferring securities, shareholdings, shares of property in partnerships, immovable property, machinery and equipment, vehicles and vessels, as well as other property;
9. other properties;
9. Incidental income, individuals win prizes, jackpots, lotteries and other incidental income.
I hope the above can help you, if you have other questions please consult a professional lawyer.
Legal basis: "The Chinese people **** and the State invoice management measures implementation rules" Article 27 of the invoice, such as the occurrence of the return of goods need to open a red invoice, you must take back the original invoice and indicate ? The original invoice must be withdrawn and marked with the following words: "Wasted". ; words or obtain the other party's valid certificate.
After the invoice, such as the occurrence of sales discount, must be recovered in the original invoice and indicate? ; words reissued after the sales invoice or obtain a valid proof of the other party to issue a red invoice.