欢迎扫描下方二维码关注： 我们企业是一般纳税人，既有一般计税项目，又有 免税和简易计税项目 ，在开 票的时候只能选择税率无法选择免税和简易计税，要怎么样才能开具免税和简易计 税的数电发票呢？ 一、开具免税、简易计税的 数电发票操作步骤 1. 登录【电子税务局】-【我要办税】-【开票业务】，选择【开票信息维护】-【项目信息维护】。 2. 在项目信息维护模块，点击"添加"按钮，以开具蔬菜免税发票为例，在商品和服务税收分类编码搜索"蔬菜"，选择符合的商品编 码。 开具免税发票需要在【优惠计税和简易计税】栏选择"是"，【优惠政策及简易计税类型】栏选择"免税"。 这种情况建议您先进行项目信息维护，开票时选择之前维护好的信息即可，下 面是具体的操作步骤。 以开具建筑服务简易计税发票为例，在商品和服务税收分类编码中搜索"建筑"，选择符合的商品编码。 开具简易计税发票需要在【优惠计税和简易计税】栏选择"是"，【优惠政策及简易计税类型】栏选择"简易征收"，在【税率/征收 率】栏中选择对应的征收率。 3. 项目信息添加完成后进入【开票业务】－【蓝字发票开具】，点击"立即开票"，选择对应的票类。 4. 进入 蓝字发票 开具页面，填 ...

Group 1 - The article addresses the issue of taxpayers not being able to find certain invoices related to the sale of self-produced agricultural products in the deduction selection module [1][2]. - It emphasizes the importance of having a specific business label for "self-produced agricultural product sales" on the invoice to ensure proper visibility in the system [2][3]. - The article provides a step-by-step guide for taxpayers to reissue invoices correctly, including logging into the electronic tax bureau and selecting the appropriate options [3]. Group 2 - The source of the information is identified as the Shanxi Taxation Tax Promotion Dispatch [6]. - A reminder is included that the platform providing this information is unofficial and serves as a learning resource, not as a standard for tax payments [8].

Core Viewpoint - The article provides a detailed guide on how to issue electronic invoices for motor vehicle sales and the process for issuing red invoices, highlighting the transition to digital invoicing in the automotive industry and the implications for tax administration [11][12][27]. Group 1: Electronic Invoice Issuance - The process for issuing electronic invoices for motor vehicle sales involves logging into the electronic tax bureau and selecting the appropriate options for invoice issuance [12][14]. - Users must accurately fill in buyer and seller information, including vehicle identification details, before submitting the invoice [17][19]. - As of May 1, 2025, electronic invoices will be used for vehicle registration and transfer processes, eliminating the need for paper invoices [11][12]. Group 2: Red Invoice Issuance - The procedure for issuing red invoices starts with logging into the electronic tax bureau and selecting the red invoice option [20][21]. - Users can choose the reason for issuing a red invoice and must submit the relevant information for processing [23][24]. - The system allows for direct issuance of red invoices without requiring confirmation from the other party, streamlining the process [24][26].