The provisions on the issuance of invoices are as follows: The tax authorities are the competent authorities of invoices, and are responsible for the management and supervision of the printing, purchase, issuance, purchase, storage and cancellation of invoices.

Provisions on the issuance of ordinary invoices

1. When collecting money for selling goods, providing services and engaging in other business activities, an invoice shall be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee;

2. Invoices shall be truthfully issued at one time in accordance with the prescribed time limit, sequence, column by column and each time, and stamped with the financial seal or special seal for invoices;

3, the use of computer invoices, must be approved by the national tax authorities, and the use of the national tax authorities unified supervision of off-site invoices, and require the stub to be numbered in sequence after the issuance of a binder;

4. Invoices are only used by units and individuals who purchase and purchase goods in this city or county. Cross-city and county invoices shall be used;

5. When the contents of tax registration of billing units and individuals change, the procedures for changing invoices and invoice purchase books shall be handled accordingly; Before canceling the tax registration, the invoice receiving and purchasing book and invoice shall be handed in.

6, all units and individuals engaged in production and business operations, in the purchase of goods, services and other business activities to pay money, to the payee for invoices, shall not be required to change the name and amount;

7. Non-conforming invoices shall not be used as reimbursement vouchers, and any unit or individual has the right to refuse them.

8. Provisions on Issuing Special VAT Invoices Taxpayers shall not issue special VAT invoices in the following acts: selling taxable items to consumers; Selling duty-free goods; Selling goods declared for export; Selling taxable services abroad; Use the goods for non-taxable items; Use the goods for collective welfare and individual welfare; Give goods to others for free; Providing non-taxable services, transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices may not be issued.