The Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that invoices are only issued by purchasing units and individuals within the province, autonomous region and municipality directly under the Central Government. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may stipulate the methods for issuing invoices across cities and counties.
Twenty-seventh without approval, no unit or individual may carry, mail or transport blank invoices to the designated use areas, and it is forbidden to carry, mail or transport blank invoices into or out of the country.
Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must contain the contents paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity. It is an important voucher for bookkeeping. According to China's accounting system, valid invoices for purchasing products or services are called tax invoices. The charging vouchers of government departments have different names and different charging items in different periods, but most of them are collectively referred to as administrative charging bills. For internal audit and audit, each invoice must have a unique serial number to prevent invoices from repeating or jumping.