Group 1 - The article discusses the process of issuing red invoices through the national electronic tax bureau, emphasizing the steps involved in confirming and submitting red invoice information [3][4][5] - It outlines the monthly statistics related to red invoices, including the total amount of red invoices received and the number of confirmation slips issued [5] - The article provides detailed instructions on how to enter query conditions and select blue invoices for red invoice processing [7][8] Group 2 - The article highlights the importance of confirming the reason for issuing a red invoice and ensuring all information is accurate before submission [8][9] - It mentions that once the red invoice information confirmation slip is submitted successfully, it can be directly issued without requiring confirmation from the other party [9] - The article includes a reminder about the availability of online services through the electronic tax bureau and the option for remote assistance via the "Yueyue" service for tax-related inquiries [27][28]

Core Viewpoint - The article provides detailed instructions on how to apply for adjustments to invoice limits, including necessary documentation and steps for both individuals and businesses [3][4]. Group 1: Application Process - The application for adjusting invoice limits requires filling out specific fields such as "Adjustment Limit Type," "Short-term Adjustment Type," "Effective Period," and "Requested Adjustment Amount (in Yuan)" [3]. - Certain fields marked with an asterisk (*) are mandatory for submission [3]. Group 2: Required Documentation - If the cooperating party is an individual, a purchase and sales contract must be uploaded as supporting documentation [3]. - For business entities, additional information such as contract name, goods or services, contract amount, and the taxpayer identification number of the other party must be provided, and the buyer must confirm the contract through the electronic tax bureau [3]. Group 3: Invoice Cancellation Procedures - In cases of sales returns, erroneous invoicing, or service interruptions, the original invoice must be retrieved and marked as "void" before cancellation [8][9]. - Specific conditions for voiding invoices include the return of invoice copies within the same month of issuance, no tax reporting or accounting by the seller, and the buyer not having certified the invoice or having a mismatch in certification results [11]. Group 4: Red-letter Invoices - If a red-letter invoice is needed due to sales returns or errors, the original invoice must be retrieved and marked as "red冲" (red冲 means red cancellation) before issuing the red-letter invoice [12]. - Electronic invoices and certain specialized invoices cannot be voided and must instead be replaced with red-letter invoices [12].

Core Viewpoint - The article provides a comprehensive guide on the functionalities and processes available in the new electronic tax bureau in Shanxi, emphasizing the importance of electronic invoicing and tax management for taxpayers [6][10]. Group 1: Electronic Tax Bureau Functions - The electronic tax bureau allows users to handle various tax-related tasks, including invoice queries, tax declarations, and invoice issuance [2][4]. - Users can access a unified platform for managing invoices, including issuing, querying, and handling red-letter invoices for corrections [3][12]. Group 2: Invoice Management - Taxpayers can query their invoice data, including historical deduction information and invoice issuance details, through the electronic tax bureau [2][3]. - The process for issuing red-letter invoices is outlined, specifying that taxpayers must use the electronic invoice service platform to issue red-letter invoices in case of errors [12][15]. Group 3: Taxpayer Guidance - The article encourages taxpayers to utilize the online assistance feature for resolving issues encountered during tax-related processes [8]. - It highlights the necessity for taxpayers to confirm the purpose of invoices and maintain accurate records to facilitate smooth tax management [13][14].

Core Viewpoint - The article provides detailed guidelines on how to issue red invoices in the second-hand car trading market, outlining the procedures based on different scenarios involving buyers and sellers. Group 1: Issuing Red Invoices - When the seller is an individual or an unregistered entity and the buyer has not confirmed the entry, either party can request the issuance of a red invoice from the invoicing party after submitting a confirmation form [2][3] - If the seller is an individual or an unregistered entity and the buyer has confirmed the entry, the buyer or the invoicing party must submit a confirmation form, which requires confirmation from the other party before the red invoice can be issued [3][4] - If the seller is a registered entity or individual business and the buyer has not confirmed the entry, the seller must submit a confirmation form for the invoicing party to issue a red invoice [4][5] Group 2: Market as Seller and Invoicing Party - When the second-hand car trading market sells cars from its own inventory and acts as both the seller and invoicing party, if the buyer has not confirmed the entry, the market can issue a red invoice without further confirmation [6][7] - If the buyer has confirmed the entry, both parties can submit a confirmation form, and the market will issue the red invoice after mutual confirmation [7] Group 3: Market Purchasing Cars - When the second-hand car trading market purchases cars and acts as both the invoicing party and buyer, if the seller is an individual or an unregistered entity, the market can issue a red invoice after submitting a confirmation form [8] - If the seller is a registered entity or individual business and the market has not confirmed the entry, the seller must submit a confirmation form for the market to issue a red invoice [9]

Group 1 - The article discusses the process of issuing red invoices in the context of electronic tax management, highlighting the steps required for both the issuing party and the receiving party to confirm and process these invoices [3][4][9] - It outlines the conditions under which red invoices can be issued, including the necessity for confirmation from the receiving party if the invoice has already been acknowledged for accounting purposes [4][9][10] - The article specifies scenarios where issuing a red invoice is not permitted, such as when the original blue invoice has been voided or when it falls under certain tax categories [4][10][11] Group 2 - The article references the regulatory framework established by the National Taxation Administration regarding the management of invoices, emphasizing the importance of compliance with these guidelines [9][14] - It mentions the transition to digital invoicing, particularly in the context of railway passenger services, encouraging the use of electronic invoices for reimbursement purposes [14][15] - The implementation date for the new regulations regarding electronic invoices is set for November 1, 2024, indicating a significant shift in invoicing practices [15]