现行税收法规对如何开 具红字专用发票做了专门的 规定但在实际税收征管中 我们发现不少企业擅自违反 规定开具使用红字专用发 票。其违规形式概括起来主 要有四种： 一是未取得退货、折让证明单．违规开具红字发票。有的销售企业发生退货或销售折让，在购货方的发票联和抵扣联 The current tax laws and regulations on how to issue special red-letter invoices made a special provision But in the actual tax collection and management we found that many companies violated the provisions of the issuance of the use of special red letter invoices. The general form of its violations are four: First, did not get a return, discount certificate. Violation of the red letter issued invoice. Some sales companies have returned or sales discount, invoice in the buyer side and debit card