商品发生退回、折让？数电发票这样处理→

Core Viewpoint - The article provides a detailed guide on the procedures for issuing red invoices in the electronic tax system, emphasizing the importance of following the correct steps for both certified and uncertified invoices to ensure compliance with tax regulations [4][5][6]. Group 1: Red Invoice Issuance Procedures - For uncategorized invoices, the seller can directly issue a red invoice by entering the red invoice confirmation information in the electronic tax bureau [4]. - For certified invoices, both the buyer and seller must confirm the "Confirmation Form" before the system automatically issues the red invoice [5]. - If a sales discount occurs, only the discounted amount needs to be red-invoiced, not the entire invoice [6]. Group 2: Key Policy Highlights - According to Article 27 of the "Implementation Rules of the Invoice Management Measures of the People's Republic of China," red invoices must be issued in cases of sales returns, invoice errors, service interruptions, or sales discounts [6].