“双十一”，99%的人都忽略了这件事……

Group 1 - The article emphasizes that merchants cannot refuse to issue invoices for discounted or promotional items, as this practice is non-compliant with regulations [4] - It states that when a customer requests a return, a "red invoice" must be issued instead of voiding the original electronic invoice [4][6] - The article outlines specific situations where VAT special invoices cannot be issued, highlighting compliance requirements for taxpayers [6] Group 2 - It explains that businesses benefiting from small-scale micro-enterprise tax incentives during prepayment must reassess their eligibility during annual tax settlement [11] - The example provided illustrates that if a business exceeds the criteria for small-scale micro-enterprises, it must stop enjoying the tax benefits and pay the remaining tax during the annual settlement [12] - The article stresses the importance of compliance and careful verification of eligibility for tax incentives during both prepayment and annual settlement [12]