The invoice issued last month was flushed, how should I file my taxes?
First of all, you need to understand the principle of red flushing invoices and the process of tax declaration. A red invoice is issued in the same red letter as the previous erroneous or adjusted invoice, so as to offset the previous erroneous invoice, so as to avoid the trouble of re-issuing the correct invoice. When filing taxes, the amount of the red letter invoice needs to be deducted from the sales of the current month to avoid double tax filing.
Here's a guide to filing your tax returns for red flush invoices, which I hope will be helpful to you.
1. Issuance of red invoices.
1.Prepare a red letter invoice application form.
Before issuing a red invoice, you need to prepare a red letter invoice application form and stamp the company's official seal and financial seal. The application form should indicate the invoice number, **issuance time, amount and other information of the original invoice.
2.Submit the application to the Inland Revenue Department.
Submit the prepared red letter invoice application form to the local tax office. The Inland Revenue Department will review the application form and issue a Notice of Issuance of Red Letter Invoice.
3.Issuance of red invoices.
According to the "Notice of Issuance of Red Letter Invoice" issued by the tax bureau, the corresponding red letter invoice can be issued. When issuing a red invoice, it is necessary to pay attention to check whether the information is consistent with the application form.
Second, the tax declaration process.
1.Fill out the financial statements.
Before filing your taxes, you need to fill out your financial statements. Financial statements include balance sheets, income statements, and cash flow statements, among others. When filling out the financial statements, you need to deduct the invoice amount of the red flush from the sales of the current month.
2.Filing of VAT returns.
Based on the financial statements, it is possible to calculate the amount of VAT payable and fill out the VAT return. When filling out the declaration form, you need to indicate the amount of the red invoice and the amount of tax.
3.Filing of corporate income tax returns.
Corporate income tax returns are designed for corporate income tax filings. When filling out the corporate income tax return, it is necessary to deduct the amount of the red flush invoice from the income statement and calculate the amount of corporate income tax payable.
4.Pay your taxes.
The amount of tax calculated according to the return can be paid to the tax office. When paying taxes, you need to provide information such as financial statements, VAT returns, and corporate income tax returns.
In short, for the situation that the invoice issued in the previous month was flushed, it is necessary to issue the corresponding red invoice before filing the tax return, and deduct the corresponding amount in the financial statement. Then, calculate the amount of tax payable according to the financial statements and pay the corresponding taxes to complete the tax filing process.
Search Topic Full Time Challenge December