Stamped on the invoice printed "seal" or next to the place, generally in the lower right corner of the invoice. According to the "People's Republic of China *** and State Invoice Management Measures" Article 23 of the invoice should be issued in accordance with the specified time limit, order, column by column, all the joints of a one-time truthfully issued, and stamped with the invoice seal.

Article 11 of the Circular of the State Administration of Taxation on the Revision of <Provisions on the Use of Value-added Tax Special Invoices> (Guo Shui Fa [2006] No. 156) Special invoices shall be issued in accordance with the following requirements:

(1) The items are complete and in conformity with the actual transactions;

(2) The handwriting is clear, and there shall be no crimp and misprints;

(3) The invoice and credit union are stamped with a special financial seal or special invoice seal;

(iv) Issued in accordance with the time of occurrence of the VAT tax obligation.

One, oval shape, size 40 × 30 (mm);

Two, the side width of 1mm;

Three, in the middle of the tax code, 18-digit Arabic numerals, 3.7mm high, 1.3mm wide, 18-digit Arabic numerals, the total width of 26mm (font Arial);

Directly above the tax code, the ring row Chinese Text height of 4.2mm, ring angle (angle) 210-260 degrees, the distance between the word and the inner side of the border line 0.5mm (font for the imitation Song font);

V. Tax number under the horizontal row of "invoice special chapter" text word height 4.6mm, word width 3mm, the extension of the chapter center line to the lower row of the word the distance between the top 4.2mm (font for the imitation Song font). (Font for the imitation Song font);

VI, invoice special chapter under the horizontal row of numbers word height 2.2mm, word width 1.7mm, the extension of the chapter center line to the top of the horizontal row of numbers under the distance of 10mm (font for the Arial), do not need to be numbered can be omitted from this horizontal row of numbers.

Baidu Encyclopedia - Invoice Seal