「双十一」买卖双方须知的涉税攻略，避坑又合规！

Core Viewpoint - The article provides a comprehensive guide on invoice management during the "Double Eleven" shopping festival, emphasizing the importance of compliance and consumer rights in the context of electronic and paper invoices. Group 1: Invoice Types and Validity - Electronic invoices and paper invoices hold equal legal validity, and consumers can use both for rights protection and reimbursement [2][3] - Consumers can request invoices regardless of the purchase amount, as mandated by the Invoice Management Measures [4] Group 2: Invoice Verification and Reporting - To verify the authenticity of an invoice, consumers can use the National Taxation Administration's online verification platform [3] - If a merchant refuses to issue an invoice, consumers can report the issue to tax authorities through various channels [4] Group 3: Invoice Handling for Returns and Discounts - Electronic invoices cannot be voided once issued; instead, a red invoice must be issued for returns or errors [5] - For sales involving discounts, the invoice must reflect both the sales amount and the discount amount separately [5] Group 4: Tax Implications for Gifts and Pre-sales - Gifts provided by businesses are subject to VAT as deemed sales, calculated based on the average selling price of similar goods [6] - The tax obligation for pre-sold goods occurs on the day the goods are dispatched, with specific rules for large machinery and equipment [6]