According to 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 in the invoices in numerical order, with complete items, true contents and clear handwriting, print them in duplicate, and affix the special seal for invoices on the invoice and deduction.
According to Article 22 of the State Council's Decision on Amending the Measures for the Administration of Invoices in People's Republic of China (PRC), invoices shall be issued at one time in accordance with the prescribed time limit, sequence and columns, and stamped with the special invoice seal.
According to Article 35 of the Measures for the Administration of Invoices in People's Republic of China (PRC), if the special invoice seal is not affixed, the tax authorities shall order it to make corrections and may impose a fine of 6,543.8+0,000 yuan; Illegal gains shall be confiscated.
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Units and individuals who use tickets have the right to apply to the tax authorities for authentication of invoices. The tax authorities that accept the application shall accept and be responsible for identifying the authenticity of the invoice; If it is difficult to identify, it may be submitted to the invoice producer tax authorities for assistance in identification. Invoices seized at forged or altered sites, as well as sales and storage sites, shall be appraised by local tax authorities.
Invoices should be issued in Chinese. National autonomous areas can use a national language commonly used locally at the same time. Units and individuals that use invoices shall properly keep invoices. When the invoice is lost, it shall be reported to the tax authorities in writing on the day of discovery, and it shall be declared invalid in the newspaper.
Phoenix. Com- Do you really understand invoices? The consequences of stamping the wrong seal are so serious.
China Government Network-Detailed Rules for the Implementation of People's Republic of China (PRC) Invoice Management Measures