Core Viewpoint - Taxpayers need to issue red invoices through the electronic invoice service platform when needing to void electronic invoices due to errors, with specific procedures depending on the circumstances [9][10]. Group 1: Circumstances for Issuing Red Invoices - In the first scenario, if the recipient has not confirmed the purpose or recorded the invoice, the issuer can fill out the "Red Invoice Information Confirmation Form" on the electronic invoice service platform, which will then issue a full or partial red electronic invoice without needing recipient confirmation [9]. - The confirmation form must match the corresponding blue invoice information [9]. Group 2: Procedures for Different Recipient Status - In the second scenario, if the recipient has confirmed the purpose or recorded the invoice (with existing regulations for export tax refunds still applying), either the issuer or the recipient can fill out and submit the confirmation form on the electronic invoice service platform. After mutual confirmation, a full or partial red electronic invoice or red paper invoice can be issued [10]. - If the recipient has not used the electronic invoice, the issuer or recipient can fill out and submit the confirmation form on the electronic invoice service platform or the comprehensive VAT invoice service platform, leading to the issuance of a full or partial red electronic invoice or red paper invoice after confirmation [10].

Core Viewpoint - The article provides detailed guidelines on how to issue red invoices in the second-hand car trading market, outlining the procedures based on different scenarios involving buyers and sellers. Group 1: Issuing Red Invoices - When the seller is an individual or an unregistered entity and the buyer has not confirmed the entry, either party can request the issuance of a red invoice from the invoicing party after submitting a confirmation form [2][3] - If the seller is an individual or an unregistered entity and the buyer has confirmed the entry, the buyer or the invoicing party must submit a confirmation form, which requires confirmation from the other party before the red invoice can be issued [3][4] - If the seller is a registered entity or individual business and the buyer has not confirmed the entry, the seller must submit a confirmation form for the invoicing party to issue a red invoice [4][5] Group 2: Market as Seller and Invoicing Party - When the second-hand car trading market sells cars from its own inventory and acts as both the seller and invoicing party, if the buyer has not confirmed the entry, the market can issue a red invoice without further confirmation [6][7] - If the buyer has confirmed the entry, both parties can submit a confirmation form, and the market will issue the red invoice after mutual confirmation [7] Group 3: Market Purchasing Cars - When the second-hand car trading market purchases cars and acts as both the invoicing party and buyer, if the seller is an individual or an unregistered entity, the market can issue a red invoice after submitting a confirmation form [8] - If the seller is a registered entity or individual business and the market has not confirmed the entry, the seller must submit a confirmation form for the market to issue a red invoice [9]

Core Viewpoint - The article provides a detailed guide on how to issue red-letter invoices using the electronic tax bureau app, emphasizing the importance of following the correct procedures for various scenarios such as sales returns or invoice errors [2]. Part 1: Red-letter Information Confirmation Form Entry - Step 1 involves logging into the electronic tax bureau app and navigating to the red-letter invoice issuance section [5]. - Step 2 requires users to enter the necessary details to query the blue-letter invoice information, allowing them to select the invoice they wish to redress [8]. - Users can view detailed information about the selected blue-letter invoice, including basic information and invoice status [9]. - The system allows users to select a specific reason for issuing the red-letter invoice, controlling the editable fields based on the selected reason [10]. - After confirming the details, users can submit the red-letter invoice request, which will generate the invoice if the conditions are met [11][15]. Part 2: Processing Red-letter Information Confirmation Form - Taxpayers can either confirm or reject the red-letter information confirmation form they receive, with options to withdraw their request if necessary [16]. - The processing interface allows users to search for and manage their red-letter information confirmation forms based on their role as either the seller or buyer [18]. - If the confirmation requires both parties' agreement, the initiating party can withdraw the request if the other party has not yet confirmed [28].

Core Viewpoint - The article discusses the implementation and features of fully digital electronic invoices (数电发票), which hold the same legal validity as paper invoices and aim to streamline the invoicing process through digital means [3]. Group 1: Opening Red-Character Digital Invoices - The process for issuing red-character digital invoices is outlined, including scenarios such as sales returns and invoice errors, where a red-character invoice must be issued [5]. - If a blue-character digital invoice has not been confirmed for use or accounting, the issuer can initiate a red invoice directly [5]. - For blue-character invoices that have been confirmed, either party can initiate the red invoice process, requiring confirmation from the other party [6]. Group 2: Delivery of Digital Invoices - Digital invoices are automatically delivered through an electronic invoice service platform, with options for delivery via email, QR codes, or download and print [8]. Group 3: Purpose Confirmation for Taxpayers - Taxpayers must confirm the purpose of digital invoices through a tax digital account if they intend to use them for VAT input tax deduction, consumption tax, or export tax refunds [10]. Group 4: Querying and Downloading Digital Invoices - Taxpayers can log into their tax digital accounts to query, download, print, or export information related to digital invoices [12]. Group 5: Total Quota for Digital Invoices - The total quota for issuing digital invoices is determined by tax authorities based on the taxpayer's risk level, credit rating, and actual business conditions, with dynamic adjustments possible [14]. Group 6: Applying for Quota Adjustments - Taxpayers can apply for adjustments to their digital invoice quotas through the electronic tax bureau by following specific steps [16].

Core Viewpoint - The article discusses the implementation and features of fully digital electronic invoices (数电发票), which hold the same legal validity as paper invoices and aim to streamline the invoicing process through digital means [3]. Group 1: Opening and Managing Digital Invoices - Digital invoices can be issued in red when there are sales returns, errors, or service interruptions, following specific procedures outlined by the tax authority [5]. - The process for issuing red digital invoices varies based on whether the original blue invoice has been confirmed for use or not, with specific rules for agricultural and solar product invoices [5][6]. - Taxpayers must adjust their input tax amounts based on the red invoices received, ensuring proper accounting practices [6]. Group 2: Delivery and Usage of Digital Invoices - Issued digital invoices are automatically delivered through an electronic invoice service platform, with additional delivery methods available such as email and QR codes [8]. - Taxpayers must confirm the purpose of digital invoices through their tax digital accounts when used for VAT deductions or other tax-related applications [10]. Group 3: Querying and Adjusting Invoice Limits - Taxpayers can query, download, and export digital invoices through their tax digital accounts or personal income tax apps, allowing for easy management of invoice information [12]. - The total invoice limit for taxpayers is determined by tax authorities based on various factors and can be dynamically adjusted as needed [14]. - Procedures for applying for adjustments to the invoice limit are clearly outlined, allowing taxpayers to manage their invoicing needs effectively [16].