各省、自治区、直辖市和计划单列市国家税务局:根据各地在增值税纳税申报“一窗式”管理工作中反映的问题,为进一步做好此项工作,现将有关问题明确如下:一、增值税一般纳税人发生销售货物、提供应税劳务开具增值税专用发票后,如发生销货退回、销售折让以及原蓝字专用发票填开错误等情况,视不同情况分别按以下办法处理:(一)销货方如果在开具蓝字专用发票的当月收到购货方 The State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plans to further clarify the relevant issues based on the issues reflected in the management of VAT returns and “one window” throughout the country: , VAT general taxpayer sales of goods, providing taxable services VAT invoices issued, such as the return of sales, sales discount and the original blue word special invoice fill in the wrong and so on, depending on the circumstances were handled as follows : (A) the seller if the issuance of a blue word special invoice received the buyer the same month