The tax classification codes on the tax list cannot be replaced uniformly. Tax classification and coding should be consistent. If the tax classification codes of goods and services are inconsistent, according to Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC) and Article 11 of the Provisions on the Use of Special VAT Invoices, if the taxpayer fails to select the tax classification codes of goods and services and the invoice columns are incomplete, the competent tax authorities will handle them in accordance with the provisions of Paragraph 1 of Article 35 of the Measures for the Administration of Invoices in People's Republic of China (PRC).