Article 1 The invoices of the city by the Xiamen Municipal Tax Bureau unified management, and is responsible for the designated printing, use of invoices for supervision, inspection and management of units and individuals. Article 2 invoices are legal documents of financial income and expenditure, accounting for the original documents, is an important basis for tax audit. All units and individuals in the city, who are engaged in production, business operations (including internal and external business) activities to obtain income, should be truthfully issued to the payer invoices, and stamped with the invoice seal. Retail sale of small commodities to individual consumers, may not issue invoices, such as consumer demand, shall not refuse to open.

All units and individual industrial and commercial households, where the purchase of goods, products, or acceptance of labor to pay the money, shall obtain an invoice to the payee. Article 3 The contents of the invoice include: the head, the word track number, the number of times, customer name, business (product) name or business project, unit of measurement, quantity, unit price, amount, and the total amount of the upper and lower case, the person in charge of the invoice, the date of the invoice, and the tax authorities to determine the other items, approved by the tax authorities to design their own invoices should also include: the name of the unit, the depositary bank, account number, address, and so on. Article Xiamen invoices are divided into eight categories: ① state-owned enterprises, institutions, invoices; ② collective enterprise invoices; ③ individual industrial and commercial invoices; ④ temporary business invoices; ⑤ industry-specific invoices; ⑥ special invoices for withholding taxes; ⑦ special invoices for value-added tax; ⑧ commercial wholesalers, redeployment of invoices, invoices, invoices, invoices of the style by the Xiamen Municipal Bureau of Taxation unified development. The invoices are always overprinted with red oval "Invoice Supervision Chapter of Xiamen Municipal Taxation Bureau of Fujian Province". Article V need to use the units and individuals, should hold a tax registration card or other valid documents, to the competent tax authorities to apply for the purchase of invoices, after examination and approval issued by the "Invoice Purchase Card", with the purchase of invoices.

Individuals who need invoices for the temporary sale of agricultural and sideline products or for the processing, repair, service, provision of labor and other temporary operations should apply to the tax authorities with the proof of the payment unit and fill in the temporary business invoices.

Sound financial system, invoice management system of the state-owned enterprises, institutions and collective enterprises above the county, indeed, due to the needs of business management, can design their own invoice style, to the competent tax authorities to apply for self-printing, approved by the municipal tax bureau audit, issued by the printing of invoices to the designated printing plant printing and printing the invoice overprinted with a red oval. Invoice Supervision Chapter of Xiamen Municipal Taxation Bureau of Fujian Province". Article 6 The non-operating invoices (such as transaction service fee, management fee, consignment fee and other fee receipts) used externally by the units shall be printed by themselves, and shall be processed according to the relevant provisions of these regulations, and the invoice shall be overprinted with the "Invoice Supervision Seal of Xiamen Municipal Taxation Bureau of Fujian Province". Article VII of the national ownership of railroads, highways, water transport, aviation and other sectors of the use of tickets, tickets, as well as banks, insurance, post and telecommunications, Xinhua Bookstore, health care, water and electricity, housing, schools and other units of the use of professional bills, can be temporarily by the use of units to determine their own style, their own printing, do not print the invoice Supervisory Chapter. Article VIII of Xiamen City invoices are limited to the use of units and individuals to use their own, may not be brought to the field (including Tongan County, the same below) to fill out, to engage in production and operation of fixed industrial and commercial households in foreign countries, must be held in their local tax authorities issued by the tax administration out of the tax management of a single, to the business tax authorities to apply for the purchase of local invoices. Foreigners coming to the city to engage in business activities shall also be implemented in accordance with the provisions of this regulation. Article 9 It is strictly prohibited to forge, borrow, issue, apply, give away, buy, sell or transfer invoices. Fill in the invoice should be strictly in accordance with the order of the whole copy of the rewrite, shall not be altered, dug up, back to wash and reuse, over the face of the limit, torn and dismantled scattered use. The canceled invoices must be kept in full copies and shall not be destroyed privately. Article 10 units and individuals using invoices, to strengthen the management of invoices, there must be a person in charge of invoices for the purchase, printing, issuance, balance, payment and cancellation of such matters, and set up a special book, within 15 days of the end of each quarter to the competent tax authorities report. When the person in charge of the change, must handle the handover procedures, has filled out the invoice stubs should be properly stored, at least 5 years. If it needs to be destroyed, it should be reported to the competent tax authority for approval. Invoice theft or loss, should be published in the newspaper within 7 days to declare null and void, and find out the reasons, report to the competent tax authorities to investigate and deal with, resulting in tax evasion and collection should be held jointly and severally liable. Article XI of the use of invoices of units and individuals in the event of change of business, merger, reorganization, joint venture, split, relocation, hiatus, closure, withdrawal, bankruptcy, change of tax authorities, as well as the implementation of contracting, leasing to the collective or individual business, etc., should be timely to the original purchase and receipt of invoices or self-printed cleanup. And according to the provisions of the tax authorities to the competent tax authorities for the invoice payment, replacement or renewal procedures, are not allowed to deal with private. Article 12 The printing house designated by the Municipal Taxation Bureau to print invoices must print the invoices in strict accordance with the invoice samples, contents and quantity approved by the tax authorities. It shall establish a strict production management system and safety measures, and establish a sound supervision and management and quality inspection system for the printing of invoices. The printed invoices shall not be entrusted to other printing houses for printing. The waste invoices, zero invoices and unqualified invoices in printing shall be checked and not be dispersed, and shall be destroyed under the supervision of the designated person in the functional section of the plant. Article XIII of the tax authorities need to use the invoices of units and individuals to transfer out of the inspection, should be issued to the other side of the "invoice for the invoice", "invoice for the invoice" and the invoices exchanged have the same validity, the need to transfer out of the unused blank invoices, should be issued to the other side of the certificate or receipt.