Core Viewpoint - The article discusses the changes in electronic invoicing regulations and procedures for taxpayers, particularly focusing on the transition to self-issued digital invoices and the management of invoice permissions within the electronic tax system [1][4]. Group 1: Electronic Invoicing Changes - From April 1, 2025, all taxpayers will be required to self-issue digital invoices, eliminating the option to request invoice issuance from tax authorities [1]. - Taxpayers can apply for invoice type determination through the national electronic tax bureau [1]. Group 2: Red Invoices and Returns - Taxpayers can issue red invoices for partial returns without needing confirmation from the recipient if the blue invoice has not been confirmed for use [2]. - In cases where the blue invoice has been acknowledged or recorded by the recipient, the issuer can initiate a partial red invoice [3]. - Certain types of invoices, such as those related to specific vehicle sales or agricultural products, only allow full red invoices and not partial ones [3]. Group 3: Permission Management - As of March 28, 2025, the electronic invoicing platform will categorize invoice functions, requiring legal representatives or financial officers to configure permissions for tax personnel [4]. - Tax personnel lacking invoice operation permissions must have their access configured by authorized representatives [5][6]. - The process for managing personnel permissions involves logging into the electronic tax bureau and navigating through the account center to adjust permissions [7].