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].

Core Viewpoint - The article discusses the process for taxpayers to issue invoices when their available invoice quota is insufficient, particularly during the VAT declaration period, and outlines the steps for applying for a temporary increase in the invoice quota [2]. Group 1: Invoice Issuance Process - Taxpayers can issue invoices based on the remaining available quota from the previous month, not exceeding the total quota for the current month, before completing their VAT declaration [2]. - For taxpayers with a lower risk level, if the invoice amount reaches a certain percentage of the total quota for the first time in a month, the electronic invoice service platform will automatically increase the total quota for that month [2]. Group 2: Application for Quota Adjustment - If the available quota is still insufficient, taxpayers can apply for a manual adjustment through the electronic invoice service platform by filling out the adjustment request and uploading relevant attachments [2][5]. - The application process includes logging into the electronic tax bureau, navigating to the invoice usage section, and selecting the invoice quota adjustment application [3][5]. - Taxpayers must provide specific information regarding the adjustment, including the current available quota, total quota before adjustment, and the requested adjustment amount, along with supporting documents [8].