来源 福建税务 欢迎扫描下方二维码关注： 点击上方"蓝字"，轻松关注我们 年底线上大促比较多, 大家工作要更细致,有 什么问题随时沟通。 经理,刚刚售后部门发来- 份退货清单,里面有些商品 是上个月开过票的,这在税 务方面要咋处理? 我们是一般纳税人,咱们得先从发生 销售退回当期的销项税额中扣减掉对 应的增值税额。以你清单里的退货商 品为例，是上个月开的票，但在这个 月发生了退货,那就要在本月确认销 售退回,并冲减本月的销售额。 明白了。 小规模纳税人以外的纳税人(以下称 一般纳税人）因销售货物退回或者折让而 退还给购买方的增值税额，应从发生销 售货物退回或者折让当期的销项税额中 扣减;因购进货物退出或者折让而收回 的增值税额,应从发生购进货物退出或 者折让当期的进项税额中扣减。 还有件事你别忘了,得 给客户开一张红字增值 税专用发票哦。 咦?还要再开一张发票? 可是客户说他们之前那张 票没有申请抵扣呀。 税事小编 专业服务纳税人 您的支持是小编做好工作的动力哦！ 请转发给朋友，顺便在右下角点"赞"、"在看"。 来源： 永泰税务 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 ...

Core Viewpoint - The article provides detailed guidelines on how to correctly issue invoices for construction services, emphasizing the importance of compliance with tax regulations and proper documentation [1][2][4]. Group 1: Invoice Issuance Guidelines - Invoices must be issued truthfully and in accordance with the specified timelines, sequences, and sections, with paper invoices requiring a special stamp [1]. - When issuing non-electronic invoices, the taxpayer must indicate the location of the construction service and the project name in the remarks section [2]. - For electronic invoices, taxpayers should log into the new electronic tax bureau and follow the steps to issue blue invoices, ensuring to fill in the construction service location and project details [3][4]. Group 2: Policy References - The article references several key policies, including the State Council's decision to amend the Invoice Management Measures and announcements from the National Taxation Administration regarding the transition from business tax to value-added tax [7][11]. - It also outlines the procedures for handling red invoices in cases of returns or changes in the seller's name, emphasizing the need for proper documentation and system compliance [7][8].