欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 数电发票:通过电子发票服 务平台开具红字发票有哪些 注意事项? (一)需要开具红字发票的,在所对 应的蓝字发票金额范围内开具红字发 (二)在开具蓝字数电发票当月开具 红字数电发票的,电子发票服务平台 同步增加其剩余发票额度;跨月开具红 字数电发票的,电子发票服务平台不 增加其剩余发票额度。 (三)在开具蓝字纸质发票当月开具 红字纸质发票,或者作废已开具蓝字 纸质发票的,电子发票服务平台同步 增加其剩余发票额度;跨月开具红字纸 质发票的,电子发票服务平台不增加 其剩余发票额度。 例一：纳税人U公司，2024年10 月发票总额度为750万元。 2024年10月1日至5日U公司开票 累计金额100万元，10月6日开具红字 数电发票金额10万元(对应2024年8月 25日开具的蓝字数电发票，金额10万 元)，10月7日开具红字数电发票50万 元(对应2024年10月3日开具的蓝字数 电发票,金额50万元),则10月8日剩 余发票额度为700万元(750万元-100 万元+50万元=700万元)。由于跨月 开具红字数电发票不增加剩余发票额 度,10月6日 ...

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].

Group 1 - The article discusses the process of issuing red invoices in the context of electronic tax management, highlighting the steps required for both the issuing party and the receiving party to confirm and process these invoices [3][4][9] - It outlines the conditions under which red invoices can be issued, including the necessity for confirmation from the receiving party if the invoice has already been acknowledged for accounting purposes [4][9][10] - The article specifies scenarios where issuing a red invoice is not permitted, such as when the original blue invoice has been voided or when it falls under certain tax categories [4][10][11] Group 2 - The article references the regulatory framework established by the National Taxation Administration regarding the management of invoices, emphasizing the importance of compliance with these guidelines [9][14] - It mentions the transition to digital invoicing, particularly in the context of railway passenger services, encouraging the use of electronic invoices for reimbursement purposes [14][15] - The implementation date for the new regulations regarding electronic invoices is set for November 1, 2024, indicating a significant shift in invoicing practices [15]