6·18大促来了，关于发票那些事儿（卖家篇）

Core Viewpoint - The article emphasizes the importance of compliance in invoicing and the need for businesses to understand essential invoicing knowledge to maintain integrity and reputation in their operations [1]. Group 1: Invoicing Guidelines - Businesses must confirm sales revenue based on the amount after deducting commercial discounts when issuing invoices [3]. - If a business issues an electronic VAT invoice and needs to cancel it due to reasons like returns or errors, a red-letter VAT invoice can be issued instead [4]. - From July 1, 2017, businesses must provide their taxpayer identification number when requesting a VAT invoice, and the seller must include this information on the invoice [4]. Group 2: Tax Obligations - For goods sold with prepayment, the tax obligation arises on the day the goods are dispatched, except for large machinery and equipment where it is based on the receipt of prepayment or contractually agreed payment date [5]. - When providing leasing services with prepayment, the tax obligation occurs on the day the prepayment is received [5]. Group 3: Consumer Rights - Consumers have the right to request invoices for online purchases, and sellers are obligated to issue them [8]. - If a seller refuses to issue an invoice, consumers can file complaints through tax service hotlines or e-commerce platforms [9]. - The names and amounts on invoices cannot be altered once issued, ensuring the integrity of the invoicing process [10].