Port communication发票税率开错了！怎么处理星源财税投资咨询成立于2012年5月份，Its subsidiaries include Xingyuan Finance and Taxation Investment Consulting and Xingyuan International Co., Ltd.，Total investment 5 million，The total staff is more than 50 people，公司因纳税人操作失误，导致使用增值税发票管理新系统开出的发票税率（征收率）错误，数据已上传且已跨月，导致无法正确申报。如何进行纳税申报？对开错的发票如何处理？
operate：
- 纳税人报告税务机关，按错开的发票税率（或征收率）和税额进行申报；
- 次月开具红字发票，再开具蓝字发票；
- 如形成多缴税款，纳税人可以申请退税，也可以留待后期抵顶应纳税额。
具体参考：
- 《 国家税务总局关于红字增值税发票开具有关问题的公告 》（国家税务总局公告2025年第47号）规定：增值税一般纳税人开具增值税专用发票（以下简称“专用发票”）后，Sales return occurs、Wrong invoicing、Suspension of taxable services and other circumstances but does not meet the conditions for invalidation of invoices，Or due to partial return of sales and sales discounts，应开具红字专用发票。
- 国家税务总局关于修订《增值税专用发票使用规定》的通知（国税发〔2006〕156号）第二十五条第一款规定：“Special invoices used to deduct VAT input tax shall be certified by the tax authorities as(Unless otherwise specified by the State Administration of Taxation)。The certified special invoice shall be used as the purchaser's accounting voucher，Not returnable to seller。”来源：xiaochenshuiwu
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