1, first go to the tax bureau for tax approval;

2, fill out the corresponding form in the hall of the tax bureau or the electronic tax bureau to apply for hand-torn invoices;

3, after the approval of the tax bureau audit, then you can purchase hand-torn invoices.

The invoice is also a kind of invoice and has the same effect as other invoices.

Hand-torn invoices are invoices filled out by hand. Invoices are divided into machine-printed invoices and hand-torn invoices. Machine-printed invoices are issued by computers, and hand-torn invoices are a kind of invoices pre-printed by the tax department, which are issued by the service staff after the customers have made purchases. Machine-printed invoices can be named or unnamed, and hand-torn invoices are unnamed.

Invoice in China's social and economic activities has an extremely important significance and role as follows:

1, the invoice has the legitimacy, authenticity, uniformity, timeliness and other characteristics, is one of the most basic accounting documents;

2, the invoice is a record of the content of the economic activities of the carrier, is an important tool of financial management;

3, invoices are Tax authorities to control the tax source, an important basis for tax collection;

4, invoices is the state supervision of economic activities, maintaining economic order, to protect the security of state property is an important means.

The content of the invoice generally includes: the header, the number of the word track, the number and purpose of the joint, the name of the customer, the bank account number, the name of the commodity or business item, the unit of measurement, the quantity, the unit price, the amount, and the amount of the upper and lower case, the person in charge, the seal of the unit, the date of invoicing, etc. The invoices are issued in accordance with the requirements of the law. VAT invoices used by units practicing VAT should also have the tax type, tax rate, tax amount and so on.

Legal Basis

Measures for the Administration of Invoice of the People's Republic of China

Article 15 Units and individuals who need to purchase invoices shall apply for invoice purchase formalities with the competent tax authorities by holding the tax registration documents, the identity certificates of the persons who handle the invoices, and the seal of the invoices in accordance with the patterns stipulated by the competent tax authorities of the State Council. The competent tax authorities shall confirm the types and quantities of invoices to be purchased, as well as the manner of purchase, according to the business scope and scale of the purchasing units and individuals, and shall issue the invoice purchasing book within five working days. Units and individuals to purchase invoices, should be in accordance with the provisions of the tax authorities to report the use of invoices, the tax authorities shall be in accordance with the provisions of the inspection.