一般纳税人销售货物、应税劳务已开具增值税专用发票后，如发生退货或销售折让又收到购贷方返回的抵扣联、发票税的，根据国税发（1995）16号文件精神，应视不同情况处理：1．销货方如果未将记帐联作帐务处理，应在收到的发票联和抵扣联及相应的存根联、记帐联上注明“作废”字 According to the spirit of Guo Shui Fa (1995) Document No. 16, if the general taxpayers selling goods and taxable services have already issued value-added tax special invoices, such as returns or sales discounts and receipt of deductible and invoice taxes returned by purchasers and creditors, Should be treated as different situations: 1. If the seller does not account for accounting linkage processing, invoices should be received in conjunction with the deduction associated with the corresponding stub, the accounting union marked “void”