Notice of State Taxation Administration of The People's Republic of China on Issuing Red-ink Special VAT Invoice for Taxpayer's Discount and Concession (Guo Shui Han [2006] 1279) stipulates: "After a taxpayer sells goods and issues a special VAT invoice to the buyer, if the buyer has purchased a certain amount of goods in a certain period of time, or because the market price has dropped, the seller can give the buyer corresponding discounts and concessions such as price concessions or compensation, and the sales can be carried out according to the current situation. According to the above regulations, the discount given by the company to dealers can be issued with a special red-ink VAT invoice, and the specific collection and management requirements should be implemented according to the regulations of the competent office.