According to the provisions of the Invoice Management Measures and its implementation rules, units and individuals who need to use invoices temporarily can apply for invoices directly to the tax authorities in the place of operation with written proofs of purchasing and selling commodities, providing or accepting services as well as engaging in other business activities, and the identity proofs of the person who handles the invoices. The so-called written proof refers to the relevant business contracts, agreements or other information recognized by the tax authorities.