An enterprise had a return business in December 2003. After that, the enterprise did not apply to the tax authorities to issue a certificate of purchase or withdrawal, and issued a special invoice for the red letter value-added tax, which directly reduced the sales revenue of the month and caused a small tax payment.

The inspectors of the tax authorities pointed out that they had not handled properly, and made up the tax on the enterprise and increased the late fee payment.

According to the twelfth provision of the "special provisions for VAT invoices", after selling the goods and issuing special invoices to the buyer, if the buyer returns the invoice and deduct the invoices together, the buyer must obtain the certificate of withdrawal or withdrawal from the local competent tax authorities, and send it to the seller as the legal basis for the issuance of the special invoice for the scarlet letter. The Seller shall not issue a special invoice for the scarlet letter until he has received the certificate.