3
20
111100000000985469
国家税务总局北京市怀柔区税务局
红字增值税专用发票开具申请
1111000000009854693002030030000
0
d4d56699-76be-4d1a-9b5a-77cf2c60c2d6
8664aa30-c0aa-40b8-95cd-9e16942d5748
3
20
怀柔区税务局
110116000000
国家税务总局北京市怀柔区税务局
怀柔区政务服务中心税务服务分中心：法定工作日: 上午: 08:30 - 12:00; 下午: 13:00 - 17:00; (延时服务时间: 工作日中午12:00 - 13:00; )；
怀柔区政务服务中心：法定工作日: 上午: 08:30 - 12:00; 下午: 12:00 - 17:30; (延时服务时间: 工作日下午17:00 - 17:30; 周六上午08:30 - 12:30; )；
怀柔区政务服务中心税务服务分中心：北京市怀柔区开放路33号一层综合窗口；
怀柔区政务服务中心：北京市怀柔区雁栖大街53号一层综合窗口；
1.增值税一般纳税人开具增值税专用发票（以下简称“专用发票”）后，发生销货退回、开票有误、应税服务中止等情形但不符合发票作废条件，或者因销货部分退回及发生销售折让，需要开具红字专用发票的，按以下方法处理：（一）购买方取得专用发票已用于申报抵扣的，购买方可在增值税发票管理新系统（以下简称“新系统”）中填开并上传《开具红字增值税专用发票信息表》。（来源：《国家税务总局关于红字增值税发票开具有关问题的公告》（国家税务总局公告2016年第47号）第一条）2. 核对资料信息是否齐全、填写内容是否完整。
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1^2^3^4^5^6^9
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