欢迎扫描下方二维码关注： 来源 山西税务税宣速递 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 退回、开票有误、应税服务中止、销售折让等情形 的,应当按照规定开具红字发票。""第二十八条 单位和个人在开具发票时,应当填写项目齐全,内容 真实。开具纸质发票应当按照发票号码顺序填开, 字迹清楚,全部联次一次打印,内容完全一致,并在 发票联和抵扣联加盖发票专用章。" 不原航另 (税费政策) 开具发票时盖错章了 電外剪.? 应该按照开错发票处理,按照规定冲红或者作 度。 根据《中华人民共和国发票管理办法实施细 则》规定:"第二十六条 开具纸质发票后,如发生 销售退回、开票有误、应税服务中止等情形,需要作 废发票的,应当收回原发票全部联次并注明"作废" 字样后作废发票。开具纸质发票后,如发生销售退 回、开票有误、应税服务中止、销售折让等情形,需 要开具红字发票的,应当收回原发票全部联次并注 明"红冲"字样 ...

Core Viewpoint - The article discusses the policies and regulations regarding the export of goods and services under the Value-Added Tax (VAT) exemption, detailing the specific categories of goods and services eligible for such exemptions and the necessary documentation required for compliance [4][5][6]. Group 1: Eligible Export Goods and Services - Export goods eligible for VAT exemption include small-scale taxpayer exports, contraceptives, antiquarian books, software products, goods containing gold or platinum, state-planned cigarette exports, used equipment, and agricultural products [4][5]. - Specific categories of goods that can be treated as self-produced for VAT exemption include purchased goods that are the same type as the company's own products, goods used for repair of self-produced goods, and goods exported to foreign entities that import the company's self-produced goods [8][9][10]. Group 2: Documentation and Compliance - Export enterprises must ensure that the names and measurement units on export declarations and VAT invoices match; otherwise, they cannot apply for tax refunds [3]. - Export enterprises must report any discrepancies in product names or measurement units to the tax authorities for confirmation before applying for VAT refunds [3]. - Companies must maintain proper documentation, including customs declarations and VAT invoices, to qualify for VAT exemptions and refunds [6][7]. Group 3: Special Cases and Conditions - Enterprises that have not complied with documentation requirements or have failed to submit VAT refund applications within the stipulated time frame are ineligible for VAT exemptions [5][6]. - Export enterprises that sell goods to foreign entities through bonded warehouses must provide additional documentation, including a list of exported goods, to apply for VAT refunds [7]. - Companies involved in processing trade must adhere to specific guidelines for VAT exemption claims related to processing exports [11].