欢迎扫描下方二维码关注： 〈中华人民共和国发票管理办法实施细则〉的 决定》（国家税务总局令第56号）的规定: "《中华人民共和国发票管理办法实施细则》 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'字样后开具红字发票。无法收回 原发票全部联次的,应当取得对方有效证明后 开具红字发票。 第二十七条 开具电子发票后,如发生销 售退回、开票有误、应税服务中止、销售折让 等情形的，应当按照规定开具红字发票。" 变更、注销税务登记时是 否应办理发票缴销手续? 答:一、根据《中华人民共和国税收征收 管理法实施细则》（国务院令第362号）第十六 条规定，纳税人在办理注销税务登记前，应当 向税务机关结清应纳税款、滞纳金、罚款,缴 销发票、税务登记证件和其他税务证件。 二、根据《中华人民共和国发票管理办 法》（国函〔1993〕174号）第二十七条规定， 开具发票的单位和个人应当在办理变更或者注 ...

Core Insights - The Lingbao Municipal Taxation Bureau is implementing a three-pronged approach of "policy delivery, risk reminders, and service upgrades" to support the development of mining enterprises [1][2][3] Group 1: Policy Delivery - Tax officials are providing specialized training for financial personnel in mining companies, focusing on resource tax reform and VAT refund policies, using case studies and flowcharts [2] - The proactive approach of tax authorities has allowed companies to enjoy substantial financial benefits from tax policies [2] Group 2: Tax Compliance and Efficiency - Tax officials are addressing common issues such as non-compliance in input tax deductions and inaccurate cost allocation through account verification and system demonstrations [2] - The introduction of a "non-contact" tax filing model has significantly reduced the time required for tax filing by over 60% [2] Group 3: Risk Management - Utilizing tax big data, the taxation bureau conducts risk scans on the tax data of enterprises over the past three years, creating tailored risk lists for each company [3] - A dynamic monitoring mechanism for tax risks is being established, focusing on areas such as resource tax calculation and VAT invoice management [3] - The three initiatives aim to alleviate concerns for mining enterprises and enhance the overall quality of tax services [3]