合法纳税9大要点丨切记！退货后销售方应开具红字发票！

Core Viewpoint - The article discusses the proper handling of electronic invoices in the event of sales returns, emphasizing the need to issue red-letter invoices according to tax regulations [2][3][4]. Group 1: Invoice Handling Regulations - When a sales return occurs, the seller must issue a red-letter invoice and collect all copies of the original invoice, marking them as "void" [3][4]. - If the original invoice cannot be fully retrieved, the seller must obtain valid proof from the buyer before issuing a red-letter invoice [3][4][14]. - The regulations specify that electronic invoices must also follow the same procedures for issuing red-letter invoices in cases of sales returns or errors [4][14]. Group 2: Process for Issuing Red-Letter Invoices - Buyers who have used the original invoice for tax deductions can fill out and upload the "Red-Letter Invoice Information Form" in the new tax system, without including the corresponding blue-letter invoice information [4][5]. - The tax authority will automatically verify the submitted information and generate a "Red-Letter Invoice Information Form Number" for the seller to issue the red-letter invoice [5][6]. - Taxpayers can also verify the information at the tax authority using either electronic or paper documentation of the "Information Form" [6]. Group 3: Important Reminders - It is crucial to issue red-letter invoices promptly upon occurrence of returns to mitigate tax-related risks and ensure business safety [7].