最近，部分企业当发生销货退回、销售折扣或折让时，便开具红字普通发票，作为冲减销售收入和销项税额的原始凭证，笔者认为，填开红字普通发票也要谨慎。首先，因销售折扣开具的红字发票是可冲减销项税额的。销售折扣是企业在赊销和依据商业信用推销商品和及早收回销售货款而 Recently, when some enterprises returned sales, sales discounts or discounts, they issued ordinary red slips invoices, as offset the sales revenue and output tax of the original voucher, I believe, to fill out the red ordinary invoices have to be cautious. First of all, the red letter invoice issued as a result of the sales discount can be offset against the output tax. Sales discount is the business in the credit and commercial credit based on merchandise sales and early recovery of sales of goods and