别着急！收到发票有误又没办法重开？攻略来了

Group 1 - The article discusses the continuation of a policy that halves the vehicle purchase tax for trailers, effective until December 31, 2027 [6] - The definition of trailers is provided, indicating they are non-powered vehicles used for transporting goods and require a tractor vehicle to operate [6] Group 2 - A query regarding the taxation of a penalty payment of 500,000 yuan due to a canceled purchase order is addressed, confirming that it must be reported as income [11] - The response clarifies that penalty payments made under genuine contracts can be deducted as costs if compliant invoices are obtained [13]