买多买错，要退货！企业如何处理数电发票？

Core Viewpoint - The article discusses the procedures and regulations regarding the issuance of red invoices in China, emphasizing the importance of compliance in tax handling during sales returns and corrections [3][4]. Group 1: Red Invoice Issuance Process - The issuance of red invoices is necessary when there are sales returns, incorrect invoicing, or service interruptions, as per the regulations outlined in the "Implementation Rules of the Invoice Management Measures" [3]. - If the purchasing party has not certified the invoice for deduction, the selling party can simply confirm the information and issue a red invoice [3]. - The process involves logging into the electronic tax bureau, selecting the appropriate options, and submitting the red invoice information confirmation [4]. Group 2: Handling Certified Invoices - If the purchasing party has already certified the invoice for deduction, both parties must issue a "Red Invoice Information Confirmation Form" to proceed with the red invoice issuance [4]. - The confirmation must be completed within 72 hours; otherwise, it will automatically become invalid [4]. - Compliance is crucial, as failing to adjust the input tax for certified invoices after a return may be considered tax evasion, leading to potential tax risks [4]. Group 3: Tax Regulations on Prepaid Cards - The article clarifies that using company-issued prepaid cards for purchases does not allow for the issuance of invoices, as per the regulations from the State Administration of Taxation [10][13]. - The seller of the prepaid card is not required to pay VAT on the sale of single-purpose commercial prepaid cards [10]. - When using these cards, the seller of goods or services must pay VAT but cannot issue VAT invoices to the cardholder [13]. Group 4: Reverse Invoicing for Scrap Products - The article mentions that individuals selling scrap products can benefit from a reduced VAT rate under certain conditions when using reverse invoicing [18]. - If the monthly sales exceed 100,000 yuan, the resource recovery enterprises must handle the VAT and additional tax declarations for the sellers [21]. - This policy aims to support small-scale taxpayers and promote resource recovery [18].