Group 1 - The article emphasizes that merchants cannot refuse to issue invoices for discounted or promotional items, as this practice is non-compliant with regulations [4] - It states that when a customer requests a return, a "red invoice" must be issued instead of voiding the original electronic invoice [4][6] - The article outlines specific situations where VAT special invoices cannot be issued, highlighting compliance requirements for taxpayers [6] Group 2 - It explains that businesses benefiting from small-scale micro-enterprise tax incentives during prepayment must reassess their eligibility during annual tax settlement [11] - The example provided illustrates that if a business exceeds the criteria for small-scale micro-enterprises, it must stop enjoying the tax benefits and pay the remaining tax during the annual settlement [12] - The article stresses the importance of compliance and careful verification of eligibility for tax incentives during both prepayment and annual settlement [12]

Group 1 - The article discusses the procedures for handling incorrect invoices, emphasizing the need to follow specific regulations when issuing red invoices or voiding incorrect ones [8][9]. - It highlights the importance of ensuring that all invoice details are complete and accurate, including the requirement for clear handwriting and consistent content across all copies of the invoice [9].

Core Viewpoint - The article emphasizes the importance of compliance with invoicing regulations, highlighting that non-compliant invoices cannot be used for tax deductions, refunds, or reimbursements [4][6]. Invoicing Regulations - All units and individuals must issue invoices in numerical order, ensuring complete and accurate information, and must print all copies at once with consistent content [4]. - Invoices lacking the payer's full name or taxpayer identification number are deemed non-compliant and cannot be used for tax deductions or refunds [4]. - Since July 1, 2017, businesses must provide their taxpayer identification number or unified social credit code when requesting VAT invoices, and sellers must include this information on the invoices [4]. Consequences of Non-compliance - Obtaining non-compliant invoices can lead to significant issues, including the inability to use them as tax evidence [6]. - Any unit or individual is prohibited from issuing invoices that do not reflect actual business transactions, including altering item names or amounts on invoices [6]. Additional Information - The article references specific regulations from the National Taxation Administration regarding VAT invoice issuance and compliance [4][12].

Policy Regulations - The issuance of invoices must be based on actual business transactions, and it is not compliant to issue invoices in advance to "consume" the invoice quota [1][2] - According to Article 26 of the "Implementation Rules for the Invoice Management Measures of the People's Republic of China," invoices must be issued when business income is confirmed [1] - Article 21 of the same regulations states that invoices should be issued truthfully and in accordance with the prescribed time, order, and columns, and paper invoices must be stamped with the special invoice seal [1] Taxation Guidelines - The value-added tax (VAT) liability occurs on the day of receiving payment or obtaining a payment request document, or on the day of issuing the invoice if issued in advance [11][12] - Different sales settlement methods have specific rules for determining the VAT liability date, such as direct collection, entrusted collection, and prepayment [12][14] - The VAT liability for providing rental services on a prepayment basis occurs on the day the prepayment is received [14]