1. The three conditions for applying for the qualification of the invoice payer for freight forwarding are to be met.

(1) providing a certificate of payment or a contract of transport.

(2) a copy of a legal identity card provided by a taxpayer for the natural person, and a copy of a copy of a copy of the tax registration certificate for the taxpayer.

(3) fill in the application form on behalf of the invoice truthfully and accurately.

Two, when a transport business can't make clear the unit freight rate and freight mileage, the freight and mileage two contents can no longer be filled when the freight item and amount column is filled out.

Three. Provisions relating to the invalidation of freight invoices:

Invalid invoices must be disposed of in the Invoicing software of the invoice control system of the freight invoice, and the word "Cancel" is marked on the paper invoice, and all the joint sections should be cut.

The conditions for invalidation of invoices are:

(1) the month when the time of receipt of the refund of the invoice couplet and the deduction of the couplet is not exceeding the date of the opening of the ticket;

(2) the issuing party has not yet carried out the data transmission.

(3) if the drawee is a general taxpayer of VAT, the taxpayer has not yet certified or certified the taxpayer's recognition number, or is inconsistent with the invoice number and code authentication.

Four. The provisions of the red letter ticket for freight invoice:

(1) after the invoice has been obtained by the party, the invoice is incorrect, but it does not conform to the cooperative waste, or the red letter invoice is required for the return of the freight.

(2) before the invoice is issued, if the invoice is returned to all times, the invoice should be processed by cutting all the parts of the invoice, and then the red invoice will be issued.

(3) the scarlet letter issued invoices of freight, such as unable to recover all the times, the drawee shall report to the competent tax authorities issued "the scarlet letter road, inland freight invoice application", the approval of the competent tax authorities issued a "consistent with the content of the scarlet letter issued within the river Road, the cargo transport invoices notice". On the basis of the invoice of the red letter highway and the inland river freight transport invoice provided by the shipper, the invoice has the same red letter freight invoice.

Five. The refund of the invoice tax for the red letter freight invoice:

The invoices issued by the tax payers shall be paid in the form of the scarlet letter, which involves paying more taxes. After the examination and approval of the tax authorities, the refund shall be processed. The tax authorities shall issue the tax refund book according to the regulations, and send the tax refund to the state treasury. The taxpayer returns the tax to the taxpayer's account bank through the account transfer bank's tax payment, and the taxpayer's personal cash tax is paid according to the relevant provisions of the cash tax refund.