In order to strengthen the management of ordinary invoices issued by general VAT taxpayers and comprehensively monitor the sales of general taxpayers, the State Administration of Taxation decided to bring ordinary invoices issued by general taxpayers (excluding commercial retail, the same below) into the issuance management of VAT anti-counterfeiting tax control system, that is, ordinary taxpayers can use the same set of VAT anti-counterfeiting tax control system to issue special VAT invoices, ordinary VAT invoices and invoices for waste materials at the same time.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Twentieth units and individuals selling goods, providing services and engaging in other business activities, foreign business to collect money, the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Twenty-first all units and individuals engaged in production and business activities, when buying goods, receiving services and paying other business expenses, should ask the payee for invoices. When obtaining the invoice, you are not allowed to change the name and amount.
Twenty-second invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse.
Article 23 Invoices shall be issued column by column and at one time in accordance with the prescribed time limit and order, and stamped with financial seal or special invoice seal.
Twenty-fourth the use of electronic computers to issue invoices must be approved by the competent tax authorities, and the off-site invoices under the unified supervision of the tax authorities should be used, and the stub copies issued should be bound into volumes according to the serial number.
Twenty-fifth any unit or individual shall not lend, transfer or invoice; Without the approval of the tax authorities, invoices for use shall not be issued; Shall not expand the scope of use of professional invoices. It is forbidden to buy and sell invoices, invoices producer seals and invoices anti-counterfeiting special products.
Twenty-sixth invoices are only used by purchasing units and individuals in this province, autonomous region or 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 across the prescribed use areas. It is forbidden to carry, mail or transport blank invoices into or out of the country.
Twenty-eighth units and individuals that issue invoices shall establish a registration system for the use of invoices, set up an invoice register, and regularly report the use of invoices to the competent tax authorities.
Twenty-ninth units and individuals that issue invoices shall, at the same time as changing or canceling the tax registration, go through the formalities of changing and canceling the invoices and invoice receiving and purchasing books.
Thirtieth units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for five years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.