Method 1: 1. First, enter the VAT invoice system, find the deficit invoice application in the menu bar, click the first salesperson to apply, then fill in the red invoice information and print the application form stamped with the special financial seal (in duplicate).

2. Export electronic information, national tax website-online application-invoice management-deficit invoice application form and report.

Method 2: 1. Enter the VAT billing system, find the red-ink invoice application in the menu bar, click the first seller to apply, then fill in the invoice information to be deducted in red, print out the application form (in duplicate) and affix the special financial seal.

2. Take the application form (in duplicate) to the tax department for review and get back the invoice notice.

1. The salesperson shall provide the buyer with the detailed information of the deficit invoice and the reasons for issuing the deficit invoice, which is clearly recorded in the Notice of Issuing Special Invoice for Deficit VAT issued by the local (regional) tax bureau of the buyer.

2. The seller shall issue red-ink invoices with the "Notice on Issuing Special Red-ink VAT Invoices" provided by the buyer.

3. Issuing method: open the anti-counterfeiting invoicing software-click invoice management-click special invoice to fill in-click negative number on the invoiced invoice-enter the code and invoice number of the red-ink invoice to be issued-click Next-jump out of the invoiced information-print this negative invoice.

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Twenty-third units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule. When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the regulations. The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.