“对开发票”是指购货方在发生“销售退回”时,为了规避开具红字专用发票的麻烦,再开一份销售专用发票给原生产企业的行为。许多纳税人会认为,用“对开发票”的方式来解决“销售退回、折让”问题,只是把一批不符合要求的货物又“卖回”或“折价”给销货方,以“化繁为简”的方法不开具红字专用发票,并不会造成税款流失,退货方已将这张发票作了账务 “Invoicing ” refers to the buyer in the event of “sales returned ”, in order to circumvent the trouble of issuing special red invoices, and then open a sales invoice to the original production company’s behavior. Many taxpayers will think that using the “invoicing” method to solve the problem of “sales return, discounts,” just puts a number of goods that do not meet the requirements and “sell back” or “discount” “To the seller, to” simplify "method does not issue a red letter dedicated invoice, and will not result in tax losses, the return party has made this invoice for the account