Legal basis: Article 4 of the Measures for the Administration of Invoices in People's Republic of China (PRC). The tax authorities in the State Council are in charge of the administration of invoices throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas. Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.