Group 1 - The article discusses the process of issuing red-letter electronic invoices when there are errors in blue-letter invoices or when sales are returned [3][4]. - It outlines that if a recipient has not confirmed the purpose and accounting of the invoice, the issuer can fill out a "Red Invoice Information Confirmation Form" on the electronic invoice service platform to issue a red-letter invoice without the recipient's confirmation [4]. - The article emphasizes the importance of matching the confirmation form with the corresponding blue-letter invoice information [4]. Group 2 - The "Silver-Tax Interaction" program is designed to alleviate information asymmetry in financing for small and micro enterprises by sharing tax credit evaluation results with banks [10]. - The process involves enterprises submitting financing applications and signing tax information query authorization forms, allowing banks to access their tax records for loan approval [10]. - Conditions for application include having good tax credit ratings and being registered with tax authorities [10][11].

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 a comprehensive guide on how to handle the red invoice process in the new electronic tax system, emphasizing the importance of correctly issuing and confirming red invoices to resolve common issues faced by taxpayers [3][4]. Summary by Sections Red Invoice Issuance Process - Taxpayers can issue red invoices when there are errors in the original invoices, such as returns or service interruptions, following the guidelines set by the State Administration of Taxation [3][4]. - The process involves filling out a "Red Invoice Information Confirmation Form" which must match the original blue invoice details [4][5]. Rules for Red Invoice Issuance - Different types of invoices have specific rules for red issuance: - Digital invoices can offset other digital invoices and paper invoices issued through the electronic invoice service platform [6]. - Paper invoices can only offset other paper invoices and tax-controlled invoices, not digital invoices [6]. - Tax-controlled invoices can only offset other tax-controlled invoices [6]. Situations for Red Invoice Issuance - If the recipient has not confirmed the invoice's purpose or recorded it, the issuer can automatically issue a red invoice without the recipient's confirmation [7]. - If the recipient has confirmed the invoice's purpose, either party can initiate the red invoice process, requiring mutual confirmation [8]. - If the original invoice has been used for VAT deduction, the taxpayer must adjust their input tax until the red invoice is received [9]. Restrictions on Red Invoice Issuance - Red invoices cannot be issued if the original blue invoice has been voided, fully offset, or is in a state of abnormal tax deduction [10]. - Specific VAT purposes such as "pending refund" or "already deducted" also restrict the issuance of red invoices [10]. Choosing the Reason for Red Invoice - Taxpayers must select the appropriate reason for issuing a red invoice based on the actual business situation, with restrictions on certain combinations of goods and services [11]. Steps for Issuing Red Invoices - The process involves logging into the electronic tax bureau, selecting the appropriate options, and confirming the details of the original blue invoice [14][19]. - If the red invoice is for a paper type, additional steps are required to manually issue the red invoice [21]. Confirmation Process for Red Invoices - The recipient must confirm the red invoice information through the electronic tax bureau, ensuring all details are accurate before proceeding [30][31]. - If the confirmation is not completed within 72 hours, the red invoice confirmation will be voided [29].