Group 1 - The core concept of comprehensive digital electronic invoices (referred to as digital invoices) is that they are a new type of invoice with fully digitized elements, a nationally unified number, intelligent issuance limits, and automatic information flow between tax subjects through digital tax accounts, holding the same legal validity as paper invoices [2][3]. - Digital invoices can be delivered automatically through electronic invoice service platforms, and can also be sent via email, QR codes, or downloaded and printed, with tracking of download and print counts [2][3]. - Taxpayers must confirm the purpose of digital invoices through their tax digital accounts if they intend to use them for VAT input tax deduction, consumption tax refund, or export tax refund applications [2][3]. Group 2 - Taxpayers can log into their tax digital accounts to query, download, print, and export information related to digital invoices by selecting various criteria such as invoice type and number [3]. - To issue a red digital invoice, the issuer must follow specific procedures depending on whether the original blue invoice has been confirmed for use or not, including initiating a red invoice process and obtaining confirmation from the recipient [3][9]. - If a digital invoice has been used for VAT declaration deductions, the taxpayer must adjust their input tax based on the confirmed amounts until they receive the red digital invoice [9].

Core Viewpoint - The article discusses the management and issuance of electronic invoices (数电发票) in China, detailing the processes for issuing, adjusting, and confirming the use of these invoices, as well as the implications for tax reporting and compliance [3][4][5]. Group 1: Invoice Issuance and Management - Taxpayers can adjust the total invoice quota based on actual business conditions, subject to confirmation by the tax authority [3]. - Different types of invoices, including electronic and paper invoices, share the same total invoice quota [3]. - There are no restrictions on the number of electronic invoices issued within the monthly quota, nor on the limit for individual invoices [3]. Group 2: Delivery and Confirmation of Electronic Invoices - Issued electronic invoices are automatically delivered through the electronic invoice service platform, with options for email, QR code, or download and print [3]. - Taxpayers can access their tax digital accounts to manage invoice-related information, including querying, downloading, and printing invoices [3]. Group 3: Red-Character Invoices - Red-character electronic invoices can be issued in cases of sales returns, errors, or service interruptions, following specific procedures [4]. - If a blue-character electronic invoice has been confirmed for use, either the issuer or the recipient can initiate the red-character invoice process, requiring mutual confirmation [4]. - The issuance of red-character invoices increases the available invoice quota for the month [4]. Group 4: Purpose Confirmation for Tax Reporting - Recipients of electronic invoices must confirm their intended use for tax reporting purposes, especially for VAT deductions or export tax refunds [4]. - If an invoice's purpose is incorrectly confirmed, taxpayers can request corrections from the tax authority [4].