中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900066785

Notice of the State Administration of Taxation on Issues Concerning the Issuance of Red-Letter Special VAT Invoices for Taxpayer Discounts and Allowances

国家税务总局关于纳税人折扣折让行为开具红字增值税专用发票问题的通知

Issuer
Date
2006-12-29
Instrument
notice
Cited by
0
This notice clarifies that taxpayers may issue red-letter special VAT invoices for sales discounts or allowances due to cumulative purchases or market price declines, in accordance with existing regulations on the use of special VAT invoices.
Full text · 原文 208 字
各省、自治区、直辖市和计划单列市国家税务局:<br> 近接部分地区询问,因市场价格下降等原因,纳税人发生的销售折扣或折让行为应如何开具红字增值税专用发票。经研究,明确如下:<br> 纳税人销售货物并向购买方开具增值税专用发票后,由于购货方在一定时期内累计购买货物达到一定数量,或者由于市场价格下降等原因,销货方给予购货方相应的价格优惠或补偿等折扣、折让行为,销货方可按现行《增值税专用发票使用规定》的有关规定开具红字增值税专用发票。