report to the competent tax authorities in a timely manner.

Article 19 of the Measures for the Administration of Invoices of the People's Republic of China: Units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign businesses, and the payee shall issue invoices to the payer, and the payer shall issue invoices to the payee under special circumstances.

when issuing special invoices for value-added tax, the sales unit shall use them from the beginning to the end in the order of the word track number and the date on the invoice, and shall not skip the number and use them separately.

Extended information:

Precautions:

1. Before using the whole invoice, the seller should carefully check whether there are any missing pages, wrong numbers, invoices without invoice producer seal or unclear printing. If any problems are found, they should be submitted to the tax authorities for handling.

2. After the whole invoice is used, it should be filled in according to the number order, with complete items, true contents and clear handwriting, and all copies should be copied, printed and completely consistent. The filled invoice shall not be altered, dug up or torn up.

3. Invoice should be filled in column by column within the prescribed time limit, and stamped with the financial seal or special invoice seal of the company. Without the approval of the tax authorities, the use of invoices shall not be dismantled, and the scope of use of professional invoices shall not be expanded by itself.

4. Units and individuals who fill out invoices must issue invoices when business operations occur and business income is confirmed. No invoices are allowed when business operations do not occur.

Baidu Encyclopedia-Ordinary Invoices

Baidu Encyclopedia-Measures for the Administration of Invoices of the People's Republic of China