1. Three conditions that must be met when applying for the qualification of a taxpayer for issuing freight invoices:

(1) Provide the payer's certificate or transportation contract.

(2) Taxpayers provide copies of legal ID cards for natural persons, and taxpayers provide copies of tax registration certificates for units.

(3) Fill in the application form for invoicing truthfully and accurately.

2. When it is impossible to clarify the unit freight rate and freight mileage for a transportation business, when filling in the "Freight Item and Amount" column, the two items of freight and mileage may not be filled in.

3. Provisions on the invalidation of freight invoices:

Voided invoices must be voided in the shipping invoice tax control system invoicing software, and the words voided should be indicated on each copy of the paper freight invoice, and all the copies of the supervisory seal shall be cut.

Void conditions for voided invoices:

(1) The time of receipt of the returned invoice slip and deduction slip did not exceed the month of the invoice date;

(2) The billing party has not yet conducted data transmission;

(3) If the invoice recipient is a general VAT taxpayer, the taxpayer has not certified the deduction coupon or the result of the certification is that the taxpayer identification number does not match, or the invoice number and code certification does not match.

4. Provisions on the issuance of red-letter tickets for freight invoices:

(1) After the invoice recipient obtains the freight invoice, if there is an error in the invoice but does not meet the conditions for invalidation, or a red invoice must be issued due to partial return of the freight.

(2) Before issuing a red-letter freight invoice, if all copies of the invoice can be recovered, the red-letter invoice shall be issued after cutting the parts of the supervisory seal of all the copies of the invoice.

(3) Before issuing a red-letter freight invoice, if all the copies cannot be recovered, the recipient of the invoice should fill in the "Application Form for Issuing Red-letter Highway and Inland Water Freight Invoices" to the competent tax authority, and after review by the competent tax authority, issue a consistent content "Notice for Issuing Invoices for Road and Inland Waterway Freight Transport Industries in Red Letters." The issuing party shall issue a red-letter freight invoice with the same content on the basis of the "Notice for Issuing Red-letter Highway and Inland Water Freight Transport Invoices" provided by the carrier.

5. Regulations on refund of tax on red-letter freight invoices:

Taxpayers issuing red-letter freight invoices on behalf of the invoicing taxpayer shall refund the tax after approval by the tax authority. The tax authority shall issue a "Refund of Tax Revenue" and send it to the State Treasury for tax refund in accordance with regulations. If the taxpayer pays tax through account bank transfer, the tax shall be returned to the taxpayer's account bank; if the taxpayer pays the tax in cash, it shall be implemented in accordance with the relevant provisions of the cash tax refund.