Core Viewpoint - The article discusses the implementation and management of electronic invoices (数电票) for taxpayers, addressing common questions and providing guidance on invoice limits and adjustments. Group 1: Electronic Invoice Management - The introduction of electronic invoices has led to an increase in taxpayer familiarity with the system, but some users have questions regarding the restoration of invoice limits and the progress of limit adjustment reviews [3]. - Taxpayers can issue invoices based on the remaining invoice limit from the previous month, provided they have completed their VAT declaration [5][11]. Group 2: Invoice Limit Restoration - For monthly VAT filers, the available invoice limit before declaration is the remaining limit from the previous month, and it is restored after successful declaration [5]. - For quarterly VAT filers, the invoice limit is automatically restored at the beginning of each month, except during the declaration month, where the same rules apply as for monthly filers [5]. Group 3: Invoice Adjustment Queries - Taxpayers can check the status of their invoice limit adjustment applications on the relevant platform, including application date, adjustment type, and review status [7]. - If the review status is "not approved," taxpayers can download a notification to understand the reasons and resubmit their application with the necessary corrections [7]. Group 4: Prepayment of VAT - General taxpayers in the trial period must prepay 3% of the sales amount for the invoices issued when applying for manual adjustments to their monthly invoice limit [11]. - For multiple applications within the same month, the same prepayment rule applies based on the sales amount of previously issued invoices [11]. Group 5: Red-Invoice Impact - Issuing red invoices (红字数电票) increases the available invoice limit for the month, but this does not apply if the red invoice is issued across months or cannot be matched with the original electronic invoice [13].