【12366热点速递】近期关于发票业务类问题热点答疑操作方法

Group 1 - The article discusses the conditions under which a red-letter invoice can be issued, including scenarios like sales returns, incorrect invoicing, service termination, and sales discounts [1] - It specifies situations where red-letter invoices cannot be issued, such as when the blue invoice is voided, fully red-processed, or recognized as an abnormal tax deduction certificate [1] - The article outlines the policy basis for these regulations, referencing the announcement from the State Administration of Taxation regarding the promotion of fully digital electronic invoices [1] Group 2 - The article states that fully digital electronic invoices, including VAT electronic ordinary invoices and VAT electronic special invoices, cannot be voided but can only be red-processed [3] - It details the conditions under which paper VAT invoices can be voided, which include the return of invoices within the same month they were issued and that the seller has not reported taxes or recorded them [4] - The article provides instructions on how to download and print electronic invoices through the new electronic tax bureau, including steps for querying and downloading invoices in various formats [5][10]