The maximum billing limit shall be applied by the general taxpayer and approved by the tax authorities according to law. If the maximum billing limit is below100000 yuan, it shall be examined and approved by the county-level tax authorities; The maximum billing limit is one million yuan, which shall be examined and approved by the municipal tax authorities; If the maximum invoice amount is more than10 million yuan, it shall be examined and approved by the provincial tax authorities. The tax authorities at the county level are responsible for the specific issuance of the anti-counterfeiting tax control system. The tax authorities shall conduct on-the-spot verification when approving the maximum invoice issuing limit. Approved the use of the maximum billing limit100000 yuan and below, by the county tax authorities sent on-site inspection; Approved the use of the maximum billing limit of one million yuan, by the municipal tax authorities sent on-site verification; If the maximum billing limit is approved as10 million yuan or more, the local tax authorities will send people to conduct on-the-spot verification and report the verification data to the provincial tax authorities for review.

Among them, the ordinary invoice issued by the unit entrusted by the tax authorities to collect taxes, that is, the merchants who collect taxes, should be stamped with the special invoice seal of the entrusted unit. At this time, it is normal that the name of the invoice special seal is inconsistent with the name of the actual seller (merchant).

Legal basis:

"Measures for the Administration of Invoices in People's Republic of China (PRC)" Article 22 Invoices shall be issued at one time in accordance with the prescribed time limit, sequence and columns, and stamped with the special seal for invoices.

No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.

Article 28 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) * * * When issuing invoices, units and individuals must fill in the invoices in numerical order, fill in all the items with true contents and clear handwriting, print all the copies at one time, and affix the special seal for invoices in the invoice and deduction.

Measures for the Administration of Invoices in People's Republic of China (PRC) Article 15 Units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices printed according to the style specified by the competent tax department of the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.