Core Viewpoint - The article discusses the important considerations for issuing red invoices through the electronic invoice service platform, emphasizing the conditions under which the remaining invoice quota is adjusted based on the type of invoice issued and the timing of issuance [2][3][4]. Summary by Sections - **Issuing Red Invoices** - Red invoices must be issued within the amount range of the corresponding blue invoices [2]. - When issuing red digital invoices in the same month as blue digital invoices, the remaining invoice quota is increased; however, if issued in a different month, the quota is not adjusted [3]. - The same rules apply for paper invoices, where issuing red paper invoices in the same month as blue paper invoices increases the remaining quota, but cross-month issuance does not [4]. - **Example Calculation** - For instance, if Company U has a total invoice quota of 7.5 million yuan for October 2024 and issues blue invoices totaling 1 million yuan from October 1 to 5, then issues red digital invoices of 100,000 yuan and 500,000 yuan on October 6 and 7 respectively, the remaining quota on October 8 would be 7 million yuan. The red invoice issued on October 6 does not count towards the remaining quota due to cross-month issuance rules [5]. - **Electronic Invoice Promotion** - Starting December 1, 2024, fully digital electronic invoices will be promoted nationwide, with tax authorities establishing a unified electronic invoice service platform to provide free services for issuing and using digital invoices [12]. - **Invoice Issuance Process** - The process for issuing blue digital invoices includes requirements for accurate and complete information entry, with automated systems in place to assist with data entry and validation [13][14]. - The system automatically assigns invoice numbers and generates invoice data, allowing taxpayers to issue invoices through various methods, including page input and QR code scanning [17][18].

Core Viewpoint - The article discusses the proper handling of electronic invoices in the event of sales returns, emphasizing the need to issue red-letter invoices according to tax regulations [2][3][4]. Group 1: Invoice Handling Regulations - When a sales return occurs, the seller must issue a red-letter invoice and collect all copies of the original invoice, marking them as "void" [3][4]. - If the original invoice cannot be fully retrieved, the seller must obtain valid proof from the buyer before issuing a red-letter invoice [3][4][14]. - The regulations specify that electronic invoices must also follow the same procedures for issuing red-letter invoices in cases of sales returns or errors [4][14]. Group 2: Process for Issuing Red-Letter Invoices - Buyers who have used the original invoice for tax deductions can fill out and upload the "Red-Letter Invoice Information Form" in the new tax system, without including the corresponding blue-letter invoice information [4][5]. - The tax authority will automatically verify the submitted information and generate a "Red-Letter Invoice Information Form Number" for the seller to issue the red-letter invoice [5][6]. - Taxpayers can also verify the information at the tax authority using either electronic or paper documentation of the "Information Form" [6]. Group 3: Important Reminders - It is crucial to issue red-letter invoices promptly upon occurrence of returns to mitigate tax-related risks and ensure business safety [7].