在一般计税方法下,销售额的计算是销项税额确定的关键,且红字增值税专用发票的开具与施工企业的利益与风险息息相关。本文对施工企业在四种特殊销售情形(或购进情形)下如何计算增值税的销售额、如何开具红字增值税专用发票、进项税额是否可以抵扣等相关规定进行了梳理。一、折扣销售—折扣额可以从销售额中扣减,购买方对于折扣额对应税额不得抵扣折扣销售(又称商业折扣),是指销售方在销售货物或提供应税劳务和应税服务时,因购买方购货数量较 Under the general method of tax calculation, the calculation of sales volume is the key to determine the output tax, and the issuance of special VAT invoices is closely related to the interests and risks of construction enterprises. In this paper, the construction enterprises in the four special sales situation (or purchase situation) how to calculate sales of value added tax, how to issue a special VAT invoice, whether the input tax can be deducted and other relevant provisions were sorted out. First, the discount sales - the discount can be deducted from the sales, the buyer for the discount corresponding amount of tax discount sales (also known as commercial discount) refers to the seller in the sale of goods or provide taxable services and taxable services When, due to purchase more buyers