近期12366热点问题解答

Core Viewpoint - The article discusses the procedures and considerations for issuing red invoices through electronic invoice service platforms, particularly focusing on the conditions under which taxpayers can issue red invoices and the impact on remaining invoice quotas [5][8][11]. Group 1: Red Invoice Issuance Procedures - Taxpayers need to issue red invoices within the amount range of corresponding blue invoices [5]. - If a red invoice is issued in the same month as the blue invoice, the remaining invoice quota is increased; however, if issued in a different month, it does not affect the remaining quota [6]. - For taxpayers who have not used electronic invoices, the process for issuing red invoices involves submitting a confirmation form through the electronic invoice service platform [8]. Group 2: Examples of Red Invoice Issuance - Example of U Company shows that after issuing a red invoice of 10 million yuan, the remaining quota is adjusted accordingly, demonstrating the calculation method [6]. - T Company, which has used electronic invoices, can issue a red invoice by filling out and submitting the information form after a return of goods [9]. - Various scenarios illustrate how different parties (individuals or businesses) can request and issue red invoices based on their tax status and whether they have confirmed the transaction [11][13][15]. Group 3: Policy References - The article references the National Taxation Administration's announcements regarding the issuance of red invoices and the electronicization of VAT special invoices [10]. - It highlights the importance of compliance with the updated tax regulations and the procedural changes that have been implemented [10].