备战“双十一”，这份税收指南请查收！

Group 1 - The article discusses the treatment of discounts in sales revenue recognition, stating that commercial discounts should be deducted from the sales amount to determine the revenue [3] - It explains that for promotional activities like "buy one get one free," the total sales amount should be allocated based on the fair value of each item [3] - The handling of pre-sale goods is addressed, indicating that for large machinery and equipment with production times exceeding 12 months, revenue recognition occurs on the date of receiving prepayments or as per contract terms [3] Group 2 - The article clarifies that in trade-in scenarios, the sales amount should be based on the new product's market price, not the discounted price after trade-in [4] - It mentions that for lucky draw promotions where goods are given away, such gifts are considered as sales and are subject to VAT [4] - The article also covers the process for handling returns and refunds, emphasizing the need for proper invoicing and tax adjustments [4] Group 3 - The article outlines the implications of being classified as a non-compliant taxpayer, which can lead to restrictions on invoice usage [10] - It highlights the upcoming implementation of fully digital electronic invoices starting December 1, 2024, and the associated procedures for confirming and querying invoice usage [11][12] - The article details how taxpayers can manage their invoices through a digital tax account, including functions for deduction, cancellation, and export [12][13]