First, the three conditions for applying for the invoice of the freight invoice taxpayer:

(1) Provide a proof of payment or a contract of carriage.

(2) The taxpayer provides a copy of the legal ID card for the natural person, and the taxpayer provides a copy of the tax registration certificate for the unit.

(3) Accurately fill out the application form for invoicing.

2. When a transportation business cannot clarify the unit freight rate and freight mileage, when the “freight item and amount” column is filled in, the freight rate and mileage can be no longer filled out.

Third, the provisions on the invalidation of freight invoices:

The invalid invoice must be disposed of in the invoicing software of the freight invoice tax control system, and the invalid words should be indicated on the joint of the paper freight invoices, and all the joint supervision sections should be cut.

Obsolete conditions for invalid invoices:

(1) The month when the time for receipt of the returned invoice and the deduction of the deduction is not exceeded;

(2) The invoicing party has not carried out data transmission;

(3) If the receiving party is a VAT general taxpayer, the taxpayer has not yet obtained the deductible certification or certification result as the taxpayer identification number does not match, or the invoice number and code certification do not match.

4. Provisions for issuing red invoices for freight invoices:

(1) After the ticket receiving party obtains the freight invoice, if there is an error in the invoicing, but it does not meet the conditions for invalidation, or if the freight is partially returned, a red letter invoice is required.

(2) Before issuing the invoice for the red-letter cargo, if all the invoices can be recovered, the invoices should be processed after the joint inspection of all the invoices, and then the red-letter invoices will be issued.

(3) Before issuing the invoice for the red-letter cargo, if it is unable to recover all the joints, the receiving party shall report to the competent taxation authority the “Application Form for Invoices for the Red River Highway and the Inland River Freight Transportation Industry”, which shall be issued after the examination by the competent tax authorities. "Invoices for the issuance of red-word highways and river trade cargo invoices". The invoicing party shall issue a red-letter freight invoice with consistent contents according to the “Notice of Red Letter Highway and Inland Freight Transport Industry Invoice” provided by the carrier.

5. The withdrawal rules for the red-letter freight invoice tax:

On behalf of the invoiced taxpayer to issue a red-letter freight invoice, involving the overpayment of taxes, subject to the approval of the tax authorities, should be returned to the warehouse, the tax authorities should issue a "tax income return book" to the state treasury for tax refund. If the taxpayer pays the tax by depositing the bank account, the tax will be returned to the taxpayer's bank where the taxpayer pays the tax; if the taxpayer pays the tax in cash, it shall be implemented in accordance with the relevant provisions of the cash refund.