Core Viewpoint - Merchants claiming that the consumption amount does not meet the invoicing standard to refuse to issue invoices is unreasonable according to the Invoice Management Measures of the People's Republic of China [4][5]. Group 1: Invoice Issuance Regulations - According to Article 18 of the Invoice Management Measures, units and individuals engaged in business activities must issue invoices when receiving payments [4]. - Invoices must be issued accurately and in accordance with regulations, including proper stamping [5]. - Invoices that do not match the actual business situation are considered non-compliant and can be rejected [5]. Group 2: Tax Deduction and Compliance - Non-compliant invoices cannot be used as tax deduction vouchers according to the announcement by the State Administration of Taxation [5]. - Discounts on sales must be clearly indicated on the same invoice to be compliant with tax regulations [5]. Group 3: Prohibited Actions - It is prohibited to lend or transfer invoices, and any such actions are against the Invoice Management Measures [5]. - Tax authorities are required to provide convenient channels for verifying the authenticity of invoices [5]. Group 4: Consequences of Non-Compliance - Merchants who fail to issue invoices when required may face penalties, including fines of up to 10,000 yuan [5].

Core Viewpoint - Timely and sufficient acquisition of export tax rebates is crucial for export enterprises, but eligibility is not automatic and is subject to strict legal thresholds [1][2]. Group 1: Conditions for Export Tax Rebate - Export goods must fall within the scope of value-added tax and consumption tax as per national tax laws, meaning goods that are fully exempt or not subject to taxation cannot enjoy rebates [4]. - Goods must have undergone actual customs clearance and been exported from the People's Republic of China, serving as key proof of export [4]. - The export transaction must be recorded in the company's financial accounting system as a sales transaction, reflecting export sales revenue on the books [4]. - Enterprises must have received the corresponding foreign exchange payments for the export business in accordance with national foreign exchange management regulations, with certain exceptions allowed under specific circumstances [4].