国家税务总局全面推行增值税发票系统升级版以后,各类商业促销活动带来的红字发票开具问题再次引起众多纳税人的关注。笔者对相关政策规定作一汇集分析。一、增值税发票系统升级后开具红字增值税专用发票规范《国家税务总局关于全面推行增值税发票系统升级版有关问题的公告》(国家税务总局公告2015年 After the State Administration of Taxation introduced the upgraded version of the VAT invoice system in full swing, the issuance of the red letter invoice by various commercial promotion activities once again raised the concern of many taxpayers. I made a pooled analysis of relevant policies and regulations. First, the value-added tax invoice system issued after the issuance of a red letter special VAT invoice “State Administration of Taxation on the full implementation of value-added tax invoices system upgrade version of the announcement” (State Administration of Taxation Announcement 2015