谨防在开具﹃企业进货退出及索取折让证明单﹄中逃税企业在正常经营过程中退货折让现象时有发生按国家规定对开具增值税专用发票的退货折让必须由购货方税务机关出具﹃企业进货退出及索取折让证明单﹄销货企业方可以开具红字销货发票冲减当期销项税额进货企... Beware of the issuance of ﹃enterprises to withdraw from the purchase and obtain a discount certificate﹄ 中 逃 中 tax evasion in the normal business process              according to the state regulations  issued a special VAT return  discount must be purchased The tax authorities issued by the buyer ﹃exit and obtain the certificate of purchase discount ﹄ sales companies can issue a red letter sales invoice offset current output tax  purchase ...