发票冲红和作废的区别？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	发票冲红和作废的区别？
释义	法律分析: 发票作废适用于销货退回、开票有误、应税服务中止的情形，红冲适用于不符合发票作废条件的，或发生销货部分退回及发生销售折让的情形。法律依据: 《中华人民共和国发票管理办法实施细则》第二十七条开具发票后，如发生销货退回需开红字发票的，必须收回原发票并注明“作废”字样或取得对方有效证明。开具发票后，如发生销售折让的，必须在收回原发票并注明“作废”字样后重新开具销售发票或取得对方有效证明后开具红字发票。
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