Small-scale taxpayers issue special invoices on their behalf, and in the case of sales return, sales discount and wrong invoicing, taxpayers return all the special invoices issued on their behalf, and the refund occurs in the month of invoicing, which can be invalidated by the tax authorities; It should be noted that the special invoices that have been issued, which have not been recovered, or have been recovered but submitted by the buyer to the tax authorities for certification, shall not be invalidated.