Quota invoice shall be purchased by the business unit with the tax registration certificate, and the business unit shall pay the tax within the specified time. When paying taxes, the original invoice should be returned to the tax department, which will levy taxes according to the number of invoices issued. For the process of quota invoice's first application for receiving and purchasing invoices, first apply for the qualification of receiving and purchasing invoices (tax administrative license). I. Business Overview Units and individuals that have gone through tax registration according to law, after obtaining the tax registration certificate, apply to the competent tax authorities for receiving and purchasing invoices, and after being audited by the competent tax authorities, issue invoice receiving and purchasing books. 2 taxpayers to the competent tax authorities tax service center to receive and fill out the "taxpayer invoice type application form" in duplicate. 3. Taxpayers should provide information: 1. Information to be presented, tax registration certificate (copy). 2. Information to be submitted: (1) the identity certificate of the agent. (2) The impression of the special financial seal or invoice seal.

Legal objectivity:

Article 15 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall collect and purchase invoices from the competent tax authorities on the basis of the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices printed according to the style specified by the competent tax authorities in the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days. When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.