事关发票！这些热点问答请收好

Core Points - The article discusses the regulations regarding the issuance and management of invoices in China, emphasizing the importance of compliance with tax laws and the procedures for handling various invoice scenarios [4][6][20]. Group 1: Invoice Management Regulations - The article outlines that if a paper invoice needs to be voided due to sales returns, errors, or service interruptions, the original invoice must be collected and marked as 'void' before cancellation [4]. - In cases where a red invoice is required, the original invoice must also be collected and marked as 'red冲' (red冲 means red冲) before issuing the red invoice. If the original cannot be collected, valid proof from the other party is necessary [4]. - For electronic invoices, similar procedures apply when handling sales returns or errors, requiring the issuance of a red invoice according to regulations [4]. Group 2: Tax Registration Changes - When a taxpayer is undergoing tax registration changes or cancellations, they must settle any outstanding taxes, penalties, and return invoices as part of the process [6]. - The article specifies that the issuance of invoices must be adjusted or canceled simultaneously with the change or cancellation of tax registration [6]. Group 3: Common Invoice Issues - The article addresses common questions such as whether individuals renting out properties need to pay VAT and how to issue invoices correctly [9]. - It highlights the importance of ensuring that invoice details are complete and accurate, including the buyer's information and the correct description of goods or services [16]. - The article warns against illegal practices such as issuing false invoices or refusing to issue invoices to consumers, which can lead to severe penalties [19].