2. Is there a tax refund for this product? For example, if you don't pay the cancellation fee, take the relevant input invoice to the tax bureau to apply for a tax refund. When counting income, it is calculated in full, excluding cancellation items.

3. If there is no tax refund, do it just like domestic sales.

According to the document Measures of the People's Republic of China for the Administration of Invoices (Order No.6 of the Ministry of Finance of the People's Republic of China):

If the tax authorities have doubts about the invoices or vouchers related to tax payment obtained by units and individuals from outside China, they may ask them to provide confirmation certificates from overseas notaries or certified public accountants, which can only be used as vouchers for accounting after examination and approval by the tax authorities.

ProformerInvoice (P/I for short) is equivalent to SalesContract or SalesConfirmation.

The exporter shall, at the request of the importer, issue a proforma invoice listing the name, specifications and unit price of the goods to be sold, so that the importer can apply for an import license or approve the granting of foreign exchange to its own trade administration or foreign exchange administration.

Extended data

Reimbursement process of foreign invoices

Stick the invoice on the reimbursement form of the company's documents, fill in the date, the reason for reimbursement, the number of documents attached, the amount in figures, amount in words, sign the payee, find the leader's signature, find the financial leader's signature, and find out the money.

Article 33 of the Measures for the Administration of Invoices of the People's Republic of China stipulates:

If the tax authorities have doubts about the invoices or vouchers related to tax payment obtained by units and individuals from outside China, they may ask them to provide confirmation certificates from overseas notaries or certified public accountants, which can only be used as vouchers for accounting after examination and approval by the tax authorities. This is how to deal with foreign invoices when the tax is in doubt.

If it is handled within the company, it will be screened by the company itself. Generally, there must be a complete path for screening, from the entry and exit procedures starting from going abroad to the payment method for obtaining invoices.

Baidu Encyclopedia-Measures for the Administration of Invoices of the People's Republic of China