《财会通讯》1992年第8期刊出《应禁止使用红字销售发票》一文,笔者认为,不应硬性禁止使用红字销售发票,理由是:(1)在目前企业普遍没有使用退货发票的情况下,用红字销售发票代替退货发票,并作为填制记怅凭证的原始凭证之一,从某种意义看,具有合法性和合规性;(2)文中提出可设计一份退货(款)通知单来代替退货发票,此举违反现行税收票证管理规定,不利于税务部门对发票统一管理,因退货(款)通知单不具有发票的性质;(3)使用红字销售发票直接冲减销 “Accounting Newsletter” No. 8, 1992 published a “banned use of red sales invoices,” a text, I believe that should not be hard to prohibit the use of red sales invoices for the following reasons: (1) In the current business generally did not use return invoices, In the red letter sales invoice instead of return invoice, and as one of the original voucher to fill in the voucher, in a sense, has the legitimacy and compliance; (2) the article proposed to design a return (paragraph) notice In lieu of the return invoice, in violation of the current tax receipt management rules, is not conducive to the unified management of the tax department of the invoice, because the return (money) notice does not have the nature of the invoice; (3) the use of red sales invoices written off directly