Q：
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For the blue ink fapiao issued by the pilot taxpayer through the electronic fapiao service platform, the recipient has not confirmed the purpose of the fapiao, can it be partially offset by issuing red ink fapiao?
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A：
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No, the blue ink fapiao issued by the pilot taxpayer through the electronic fapiao service platform must be red offset in full amount when the fapiao recipient has not confirmed the purpose of the fapiao and the red ink fapiao issuing process is initiated by the seller
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Q：
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After the pilot taxpayers issue fully digitized electronic fapiaos and paper fapiaos through the electronic fapiao service platform, when they issue red ink fapiaos, they should issue fully digitized electronic red ink fapiaos or paper red ink fapiaos?
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A：
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If the original blue ink fapiao is a fully digitized electronic fapiao, the red ink fapiao shall be a fully digitized electronic fapiao; If the original blue ink fapiao is a paper fapiao issued by the electronic fapiao service platform, the red ink fapiao can use a fully digitized electronic fapiao or a paper fapiao issued by the electronic fapiao service platform.
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Q：
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The pilot taxpayers issue fully digitized electronic fapiaos through the electronic fapiao service platform and paper fapiaos through the VAT fapiao management system. How to select the type of red ink fapiao when issuing a red ink fapiao?
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A：
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If the original blue ink fapiao is a fully digitized electronic fapiao, the red ink fapiao shall be a fully digitized electronic fapiao; If the original blue ink fapiao is a paper fapiao issued by the tax control system, the red ink fapiao can use a fully digitized electronic fapiao or a paper VAT fapiao (special paper VAT fapiao and ordinary paper VAT fapiao).
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Q：
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Pilot taxpayers issue fully digitized electronic fapiaos and paper fapiaos through the electronic fapiao service platform, and issue VAT electronic special fapiaos and VAT electronic ordinary fapiaos through the VAT management system. How to select a red ink fapiao type when issuing a red ink fapiao?
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A：
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If the original blue ink fapiao is a fully digitized electronic fapiao, the red ink fapiao shall be a fully digitized electronic fapiao; If the original blue ink fapiao is a paper fapiao issued by the electronic fapiao service platform, the red ink fapiao can use fully digitized electronic fapiao or the paper fapiao issued by the electronic fapiao service platform. If the original blue ink fapiao is an electronic fapiao issued by the tax control system (electronic special fapiao and electronic general fapiao), the red ink fapiao can use a fully digitized electronic fapiao, a paper fapiao issued by the electronic fapiao service platform or an electronic fapiao issued by the tax control system.
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Q：
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Whether the pilot taxpayer can void the red ink fapiao issuing process before issuing the red ink fapiao through the electronic fapiao service platform?
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A：
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Sure. For the red ink fapiao information confirmation initiated by either of the purchase/sales parties and confirmed by the other party, the confirmation party can cancel the confirmation after confirmation and before the red ink fapiao is issued.
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FAQ
