對于增值稅發票而言，在日常的財務管理中難免會遇到一些問題，今天濟南代理記賬公司就把我們碰到的一些內容總結一下為您展示出來，希望對您的財務工作有所幫助。

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、關于紅字發票出具錯誤是否當月作廢的問題
1, about the scarlet letter invoice issued by the question of whether error invalid during the month
根據濟南代理記賬公司專業會計岳會計的介紹，應該按照《國家稅務總局關于修訂的通知》（國稅發〔2006〕156號）第二十條規定的相關規定，只有當同時滿足下列條件時才能進行作廢處理。
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）收到退回的發票聯、抵扣聯時間未超過銷售方開票當月；（二）銷售方未抄稅并且未記賬；
(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）購買方未認證或者認證結果為“納稅人識別號認證不符”、“專用發票代碼、號碼認證不符”。
(3) the purchaser without certification or certification for "taxpayer identification number certification", "special invoices inconsistent authentication code, number".
2、紅字發票的報表填寫注意事項
2, the scarlet letter invoice statements fill out the matters needing attention
濟南代理記賬公司的相關人員認為，對于已經預繳的稅款應填寫在當期申報表中“本期預繳稅額”欄目，而對于發生退貨并開具了紅字發票的，其已經預繳的稅款既可抵減本期應納稅額，也可以申請退稅。
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、關于藍字發票是否收回的問題
3, about the blue word invoice the question of whether or not to withdraw
根據《國家稅務總局關于修訂的通知》（國稅發〔2006〕156號）第二十五條規定，“用于抵扣增值稅進項稅額的專用發票應經稅務機關認證相符（國家稅務總局另有規定的除外）。認證相符的專用發票應作為購買方的記賬憑證，不得退還銷售方。”所以對已認證相符的增值稅專用發票的發票聯和抵扣聯不應退還銷售方。

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.

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