1、宁波（现金返利，数量开多少？） 销售返利中的现金返利可以按照国税发〔2004〕136号文件规定，收到返利一方做进项税额转出，这种情况下，支付返利一方全额计提销项税，返利确认为 销售费用。但是如此则会面临税款损失，因此正常企业应该都会选择按照国税函〔2006〕1279号文件规定，开具增值税红字发票。 但是红字发票的开具受规则限制，比如数量要不要填写？对应的蓝字发票怎么选择？接下来我们看看实务中怎样解决相关问题。 一、几则12366的答复 网址：https://12366.chinatax.gov.cn/nszx/onlinemessage/detail?id=1dbd98d3ab3241f3b79a70f4d86a1265 标题：生产企业销售返利红字发票怎么开？数量开多少？ 留言时间：2020-03-23 咨询对象：宁波市税务局 问题内容： 国税函〔2006〕1279号规定：纳税人销售货物并向购买方开具增值税专用发票后，由于购货方在一定时期内累计购买货物达到一定数量，或者由于市场价格 下降等原因，销货方给予购货方相应的价格优惠或补偿等折扣、折让行为，销货方可按现行《增值税专用发票使用规定》的有关规定开具红字 ...

Group 1 - Guangzhou Qianmao Technology Co., Ltd. has recently been established with a registered capital of 10,000 RMB [1] - The company's business scope includes retail sales of daily necessities, household appliances, sports goods, outdoor products, stationery, hardware products, and beauty accessories [1] - The company also offers technical services, development, consulting, and information technology consulting, as well as domestic trade agency and import-export services [1]

天眼查App显示，近日，惠州瑞丰商贸有限公司成立，注册资本50万人民币，经营范围为一般项目：农 副产品销售；茶具销售；办公用品销售；日用品销售；包装服务；物业管理；旅游开发项目策划咨询； 组织文化艺术交流活动；互联网销售（除销售需要许可的商品）（除依法须经批准的项目外，凭营业执 照依法自主开展经营活动）许可项目：食品销售（依法须经批准的项目，经相关部门批准后方可开展经 营活动，具体经营项目以相关部门批准文件或许可证件为准）。 ...

天眼查App显示，近日，竹山林熙商贸有限公司成立，法定代表人为瞿海霞，注册资本10万人民币，经 营范围为一般项目 ： 日用品销售；工艺美术品及收藏品零售（象牙及其制品除外）；工艺美术品及收 藏品批发（象牙及其制品除外）；日用品批发；珠宝首饰零售；珠宝首饰批发；文具用品批发；鞋帽批 发；珠宝首饰制造；珠宝首饰回收修理服务；工艺美术品及礼仪用品销售（象牙及其制品除外）；选 矿；互联网销售（除销售需要许可的商品）；服装服饰零售；日用百货销售；个人互联网直播服务；汽 车装饰用品销售；礼品花卉销售；包装服务；美发饰品销售；日用杂品销售；皮革制品销售；箱包销 售；鞋帽零售；服装服饰批发；羽毛（绒）及制品销售；针纺织品及原料销售；艺（美）术品、收藏品 鉴定评估服务。（除许可业务外，可自主依法经营法律法规非禁止或限制的项目）。 ...

Core Viewpoint - Chengdu Dingyunxing Technology Co., Ltd. has recently been established with a registered capital of 100,000 RMB, indicating a focus on technology services and various retail sectors [1] Group 1: Company Overview - The legal representative of Chengdu Dingyunxing Technology Co., Ltd. is Gan Huanhuan [1] - The company is registered with a capital of 100,000 RMB [1] Group 2: Business Scope - The business scope includes technology services, development, consulting, and transfer, as well as retail in daily necessities, software, sports equipment, and various materials [1] - The company is involved in the sale of non-metallic minerals, textiles, rubber products, metals, building materials, and a wide range of consumer goods [1] - Additional activities include financial consulting, supply chain management, and agricultural product sales [1]

Group 1 - A new company named Youjie Yihang (Guangzhou) Technology Co., Ltd. has been established with a registered capital of 100,000 RMB [1] - The company's business scope includes sales agency, internet sales (excluding licensed goods), and manufacturing of various ceramic products [1] - The company also engages in the sales of metal products, plastic products, furniture, electronic products, household appliances, cosmetics, and office equipment [1] Group 2 - The company is involved in both retail and wholesale of daily necessities, toys, clothing, jewelry, and other consumer goods [1] - It offers technical services, development, consulting, and technology transfer, indicating a focus on innovation and technology [1] - The diverse range of products and services suggests a strategic positioning to capture multiple market segments [1]

Core Insights - Maoming Suran Trading Co., Ltd. has been established with a registered capital of 500,000 RMB [1] - The legal representative of the company is Pan Huajiang [1] Business Scope - The company operates in various sectors including internet sales (excluding items requiring licenses), sales agency, leather sales, luggage sales, electronic product sales, toy sales, automotive decoration supplies sales, retail of sports goods and equipment, clothing and apparel retail, daily necessities sales, import and export of goods, pet food and supplies retail, hair accessories sales, cosmetics retail, personal hygiene products sales, and maternal and infant products sales [1] - The company is authorized to conduct business activities independently based on its business license, except for projects that require legal approval [1]

天眼查App显示，近日，安陆市鑫发科技有限公司成立，法定代表人为程爱华，注册资本5万人民币， 经营范围为一般项目：软件开发，通信设备销售，计算机软硬件及辅助设备批发，计算机软硬件及辅助 设备零售，母婴用品销售，日用百货销售，厨具卫具及日用杂品批发，厨具卫具及日用杂品零售，厨具 卫具及日用杂品研发，日用品销售，电池零配件销售，汽车零配件零售，汽车零配件批发，办公用品销 售，文具用品批发，文具用品零售，家居用品销售，橡胶制品销售，互联网销售（除销售需要许可的商 品），互联网设备销售，技术服务、技术开发、技术咨询、技术交流、技术转让、技术推广，医护人员 防护用品批发，医护人员防护用品零售，宠物食品及用品批发，宠物食品及用品零售，日用杂品销售， 国内贸易代理，货物进出口，卫生用品和一次性使用医疗用品销售，第一类医疗器械销售。（除许可业 务外，可自主依法经营法律法规非禁止或限制的项目）。 ...

Core Insights - A new company, Jiujiang Nuoyan Trading Co., Ltd., has been established with a registered capital of 300,000 RMB [1] - The legal representative of the company is Chen Zechao [1] Business Scope - The company operates in various sectors including household appliance sales, sales of power distribution switch control equipment, and sales of wires and cables [1] - Additional activities include wholesale and retail of hardware products, sales of electrical equipment, and sales of electronic components [1] - The company is also involved in the sales of plastic products, construction metal fittings, lighting fixtures, and daily electrical appliance repair [1]

Group 1 - A new company named Baoding Xinnan Garden Trading Co., Ltd. has been established with a registered capital of 1 million RMB [1] - The legal representative of the company is Cao Weiwei [1] - The business scope includes a wide range of products such as paper products, personal hygiene products, medical supplies, daily necessities, cosmetics, and various types of retail and wholesale activities [1] Group 2 - The company is authorized to engage in the retail of tobacco products, alcoholic beverages, and food sales, subject to necessary approvals [1] - The company can operate independently within the scope of its business license, without needing further approvals for non-licensed items [1] - The business activities cover both general and licensed projects, indicating a diverse operational strategy [1]