The invoice is an important basis for the state tax authorities when paying taxes, so the invoice must have integrity. The issuance of invoices must comply with the standard format prescribed by national laws and regulations, the invoice head, columns and other missing. Ordinary invoices need to be stamped according to the "People's Republic of China *** and the State Invoice Management Measures" Article 22 provides that invoices should be issued in accordance with the specified time limit, order, columns, all the joints of a one-time truthful invoicing, and stamped with the invoice special seal. According to Article 28 of the Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China, when issuing invoices, units and individuals must fill in the invoices in accordance with the order of the numbers, fill in the items in full, the contents of which are true, the handwriting is clear, all the joints are printed at once, the contents are identical, and the special invoice stamps are affixed on the invoice joints and the deduction joints. The above two provisions belong to the administrative regulations and departmental rules, the highest legal effect, on the invoice and generation of invoices are valid. It should be noted that the invoice must only be stamped with the invoice seal, the official seal and the financial seal do not meet the requirements. Other issues related to invoice stamping 1, invoices can be stamped with a financial seal or official seal? A: No. According to the "People's Republic of China *** and the State Invoice Management Measures," the provisions of Article 22, the invoice should be stamped with the invoice seal. 2, the invoice is stamped with both the financial seal and the invoice seal, is it possible? A: No, the invoice should only be stamped with the invoice special seal. 3, the invoice is stamped with the invoice special seal, but the stamp is not clear, how to do? A: You can make up a clear chapter next to the invoice, or the invoice will be canceled / red. 4, the invoice stamp on the invoice is reversed (word down), the invoice is still valid? A: The invoice is valid. 5, invoices that are not stamped with the invoice seal as required, what will be the impact? A: According to the "People's Republic of China * * * and the State Invoice Management Measures" Article 35, the failure to stamp the invoice seal, the tax authorities shall order correction, and may impose a fine of less than 10,000 yuan; illegal income shall be confiscated. 6, invoices should be stamped on the book-entry joints? A: According to the "People's Republic of China *** and the State Invoice Management Measures Implementation Rules" Article 28, must be filled out in accordance with the order of the number, fill in the items are complete, the content is true, handwriting is clear, all the joints printed at once, the contents of the exact same, and in the invoice and the credit union stamped with the invoice seal. Therefore, the invoice does not need to be stamped in the account section. 7, the name of the invoice stamp and the name of the seller is not consistent, the invoice must be a problem? A: Not necessarily. If the unit entrusted by the tax authorities to collect tax on behalf of the tax, the general invoice issued on behalf of the merchant collecting tax should be stamped with the invoice stamp of the entrusted unit, and the name of the invoice stamp is inconsistent with the name of the actual seller (merchant), which is normal.8. How to stamp the invoice issued on behalf of the seller? A: The special invoice for VAT needs to be stamped with the special invoice stamp by the payee and does not need to be stamped with the special invoice stamp by the tax authority; the general invoice must be stamped with the special invoice stamp by the tax authority and does not need to be stamped with the special invoice stamp by the payee. Ordinary invoices must be stamped, and the stamp can not be the taxpayer's company's financial chapter or the company's official seal, it must be the invoice special seal.

Article 19 of the Measures for the Administration of Invoices

Selling goods, providing services and engaging in other business activities of the units and individuals, external business operations to collect money, the payee shall issue an invoice to the payer; under special circumstances, the payer to the payee to issue an invoice.

Article 20

All units and individuals engaged in production and business activities shall obtain invoices from the payee when they purchase goods, receive services and engage in other business activities. When obtaining an invoice, they shall not ask to change the name and amount of the goods.