1, flat rebate behavior, and the buyer (who gets the rebate) transfers the input tax. 2. The scope of red-ink invoice is discount, discount and sales return, while flat sales rebate does not belong to the scope of red-ink invoice and cannot be issued. Reason: For the buyer, the treatment is the same, which has no influence; But for the seller, you can deduct the output tax of the current month and pay less tax. 3. The seller's bookkeeping voucher of rebate: the buyer who gets the rebate issues the bill at the local tax bureau. I can't remember the specific name. This bill is equivalent to a receipt recognized by the state as a proof of accounting. Flat-sale rebate refers to the fact that the production enterprise sells the goods to commercial enterprises at the distribution price equal to or higher than that of commercial enterprises, and then the commercial enterprises sell them at the purchase cost or even lower than the purchase cost, and the production enterprises make up for the loss of the purchase and sale price difference of commercial enterprises by returning profits.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Twenty-first invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to use them.

Twenty-second invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices. No unit or individual may commit the following acts of falsely issuing invoices: (1) Issuing invoices that are inconsistent with the actual business conditions for others and themselves; (two) let others issue invoices for themselves that are inconsistent with the actual business situation; (three) introduce others to issue invoices that are inconsistent with the actual business situation.