TheNormalCauseofInvoiceAbolition
1.开具错误
1.Writingerrors
发票开具错误，是可以正常作废的。
nvoiceissuanceerrorscanbeinvalidatednormally.
2.销货退回
2.Returnofsales
退货，发票可以退回并作废。
Ifthegoodsarereturned,theinvoicecanbereturnedandvoid.
3.销售折让
3.Salesdiscount
折让就是冲减已有的金额，既增值税发票已开且不能作废，这样的话，由购货方出具证明，向税务机关申请开具红字增值税发票进行折让冲销。
Adiscountisareductionoftheamountalreadyavailable,sincetheVATinvoicehasbeenissuedandcannotbeinvalidated.Inthiscase,thepurchaserwillissueacertificateandapplytothetaxauthoritiesforared-letterVATinvoicefordiscountcancellation.
4.服务中止
4.ServiceDiscontinuation
合同撤销，发票经对方认证后可以作废。
Ifthecontractiscancelled,theinvoicecanbeinvalidatedafterithasbeencertifiedbytheotherparty.
发票作废的非正常原因
Abnormalreasonsforinvalidationofinvoices
1.恶意隐瞒收入
1.Maliciousconcealmentofincome
这其实是在生活中比较常见的问题，比如一家小个体当月发票已经开具了31000啦，为了满足收入少于30000不纳税，老板与顾客协商将已开具的票作废，下月重开，将当月发票开具金额降入30000以下，达到不上税的目的。
Thisisactuallyacommonprobleminourdailylife.Forexample,asmallindividualinvoicehasbeenissuedfor30000inthesamemonth.Inordertosatisfytheincomelessthan30000tax-free,theemployernegotiateswiththecustomerstoinvalidatetheinvoice,reopenitnextmonth,andreducetheinvoiceamountforthatmonthtolessthan30000,soastoachievethepurposeofnotpayingtax.
2.恶意串通，销售方违规作废，接票方虚列成本
2.Maliciouscollusion,irregularityoftheseller,falsecostofthereceiver
销售方与接票方在有真实业务的前提下恶意串通，销售方将开具的部分发票违规作废（未收回发票联），接票方将发票联虚列成本，达到偷税目的，这里我们也可以得到这样的信息：所以要求作废发票必须全联次收回，不然开票方作废，购票方用来列支成本，会造成税收流失。
Sellersandreceiverscolludemaliciouslyonthepremiseofhavingrealbusiness.Sellerswillinvalidatesomeinvoicesirregularly(withoutrecoveringinvoicelinks).Thereceiverswillmakeafalselistofinvoices'coststoachievethepurposeoftaxevasion.Herewecanalsogettheinformationthatiftheinvoicesareinvalidated,theymustberecoveredinfull,otherwisetheinvoiceissuerwillbeinvalidated,andthebuyerwillusethemtolistthecostofthechequesandmakethem.Lossofincometax.
3.涉嫌虚开发票等
3.Suspectedfalseinvoices,etc.
部分违法企业从事虚开发票勾当，但为了避免出现税收风险疑点或者销售额、税负异常波动引起税务机关怀疑，将部分发票进行作废，以平销、微利达到虚开发票的目的。
Someillegalenterprisesengageinfalseinvoicing,butinordertoavoidtaxriskdoubtsorabnormalfluctuationsinsalesvolumeandtaxburdencausingsuspicionsoftaxauthorities,someinvoicesareinvalidatedinordertoachievethepurposeoffalseInvoicingbycancellationandsmallprofit.
