How to invoice the discount fee of Tailong Bank: According to Article 12 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax: "The off-price fees mentioned in the first paragraph of Article 6 of the Regulations include handling fees, subsidies, funds, collection fees, return profits, incentive fees, liquidated damages, late fees, deferred payment interest, compensation, collection funds, advance payment, packaging fees, packaging rent, reserve fees, etc. ..... but does not include the following items:

(1) prepaid transportation expenses that meet the following conditions.

(2) Consumption tax collected and remitted by consumer goods entrusted with processing consumption tax.

1. The taxpayer transfers the invoice to the buyer.

2. The invoice for transportation expenses of the carrier department shall be issued to the buyer.

Therefore, the interest expenses charged by your company to the buyer under the above circumstances should be incorporated into the sales volume as extra-price expenses to calculate and pay VAT, and invoices can be issued according to regulations.