Core Viewpoint - The article discusses the procedures for issuing red invoices in response to various scenarios involving blue electronic invoices, emphasizing the importance of compliance with the new regulations set by the National Taxation Administration [1][2][3]. Group 1: Procedures for Red Invoices - If a blue electronic invoice has not undergone purpose confirmation or accounting confirmation, the issuer can initiate a red invoice process directly [1]. - For specific types of invoices like agricultural product purchase invoices, the issuer must initiate the red invoice process regardless of confirmation status [1]. - The steps to issue a red invoice include logging into the electronic tax bureau, navigating to the appropriate section, entering query conditions, and submitting the request [1]. Group 2: Confirmation Process for Red Invoices - If a blue electronic invoice has undergone purpose confirmation or accounting confirmation, either the issuer or the recipient can initiate the red invoice process, which requires mutual confirmation of the red invoice information confirmation form [2]. - If the blue invoice is used for export tax rebate, the process involves reverting the purchase certificate information before initiating the red invoice process [2]. - The issuer must log into the electronic tax bureau, enter the necessary details, and submit the request for a red invoice after confirming the information [2]. Group 3: Recipient's Role in Red Invoice Process - The recipient can also log into the electronic tax bureau to handle the red invoice information confirmation form, agreeing or disagreeing with the red invoice request [3]. - After mutual confirmation of the red invoice information confirmation form, the issuer is responsible for issuing the red electronic invoice [3].