又有退货！票都开了，税务方面咋处理？

Group 1 - The article discusses the handling of sales returns and the corresponding VAT adjustments for general taxpayers, emphasizing the need to deduct the VAT from the sales return amount in the current period [2][3] - It highlights that general taxpayers must issue a red VAT special invoice for returned goods, even if the customer did not apply for a deduction on the original invoice [2][3] Group 2 - The article outlines the timeline for the review of tax credit ratings, stating that businesses can apply for a review within 15 working days after submission if they disagree with their tax credit evaluation [8] - It specifies that businesses can apply for a review after 12 months of being included in the tax credit management system if they have not participated in the annual evaluation [8] Group 3 - The article reminds taxpayers to declare and pay vehicle and vessel tax by December 31, emphasizing the annual declaration and one-time payment requirement [10][14] - It provides guidance on the process for self-declaring vehicle and vessel tax, including steps for online submission through the electronic tax bureau [17][19]