Flat sales rebate can issue red-ink special VAT invoice. Generally speaking, there are two ways to deal with unit sales kickbacks in practice:

1. The supplier issues a special red-ink VAT invoice, and the supplier deducts the output tax and the commercial enterprise deducts the input tax.

According to the usual practice, the payee should issue an invoice to the payer. After all, commercial enterprises collect return income from suppliers, so commercial enterprises can also issue ordinary invoices, and commercial enterprises can deduct input tax, while suppliers cannot deduct output tax.

Extended data:

In flat sales activities, production enterprises often make up for the difference between the purchase and sale of commercial enterprises in the following ways.

1. Production enterprises make up for the losses of commercial enterprises by returning funds through rebates, for example, production enterprises directly return profits to commercial enterprises or invest in commercial enterprises.

2. Production enterprises make up for the loss of purchase and sale price difference of commercial enterprises by giving physical products, and commercial enterprises sell these physical products to earn profits.

It is not difficult to find that flat sales return to profit occurs between production enterprises and commercial enterprises, but it may also occur between production enterprises and production enterprises and between commercial enterprises.