Legal basis: Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC): "When issuing invoices, units and individuals must fill them in the order of numbers, with complete items, true contents and clear handwriting, and all of them should be printed in duplicate, and the contents are exactly the same, and the invoice seal should be affixed to the invoice joint and the deduction joint."
Article 23 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall be issued in a lump sum, truthfully, column by column and by stages in accordance with the prescribed time limit and order, and stamped with the financial seal of the unit or the special seal for invoices.