销售返利怎么开红字增值税专用发票？

Core Viewpoint - The article discusses the regulations and practical issues surrounding the issuance of red invoices for sales rebates in China, emphasizing the importance of compliance with tax laws and the correct procedures for issuing these invoices [2][3][20]. Group 1: Tax Regulations - According to Guo Shui Han [2006] No. 1279, sellers can issue red invoices when providing price discounts or rebates to buyers after the sale of goods, based on cumulative purchases or price reductions [5][9]. - The issuance of red invoices is subject to specific rules, including whether to fill in quantities and how to name the invoice, as rebates often involve monetary amounts rather than quantities [4][10]. Group 2: Practical Issues - The Ningbo Tax Bureau advises that when issuing red invoices for cash rebates, businesses should generally issue ordinary invoices, and the name should reflect the actual transaction [10][11]. - In cases where the actual quantity of goods does not match the invoice due to rebates, businesses are encouraged to consult their local tax authority for guidance on how to resolve discrepancies [10][17]. Group 3: Examples and Procedures - A case study illustrates that if a company agrees to provide a 10% rebate on purchases exceeding 900 items, the rebate amount can be issued as a red invoice, with the seller adjusting their income and output tax accordingly [20]. - The process for issuing red invoices involves selecting the appropriate invoice information and ensuring that the total amount of the original invoice is greater than the rebate amount to avoid complications [28].