The invoice special seal in the public security record of the seal engraving institutions, because the invoice special seal is only as a special seal in the tax department for the record, the scope of its use is strictly limited. That is to say, in the seal management personnel arrangements, generally independent of the invoicing person, the relevant sales staff can be, is not required to specialize in financial personnel or the company's leadership of the invoice special seal for special management.

The invoice should be complete and consistent with the actual transaction; the handwriting should be clear and should not be embossed or misspelled; the invoice and deduction coupon should be stamped with a special financial seal or invoice seal; and the invoice should be issued in accordance with the time of occurrence of the VAT tax obligation.

Article 22 of the Measures for the Administration of Invoices of the People's Republic of China

The invoices shall be issued in accordance with the prescribed time limit, order and columns, all of which shall be issued at one time and truthfully, and shall be stamped with the special seal for invoices.

No unit or individual shall not engage in the following false invoicing behavior:

(a) issuing invoices for others and for themselves that do not correspond to the actual operation of the business situation;

(b) allowing others to issue invoices for themselves that do not correspond to the actual operation of the business situation;

(c) introducing others to issue invoices that do not correspond to the actual operation of the business situation.

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