Legal analysis: General taxpayers can receive special VAT invoices and ordinary VAT invoices, while small-scale taxpayers can only receive ordinary VAT invoices. The maximum invoicing limit of special invoices shall not exceed RMB 1,111,111, and the maximum number of recipients per month shall not exceed 25; The maximum invoicing limit of ordinary invoices is not more than RMB 1,111,111, and the maximum number of recipients per month is not more than 51. The tax bureau will determine the approval criteria for the first application of VAT invoices by newly-established taxpayers according to the degree of tax risk of taxpayers.

Legal basis: Measures for the Administration of Invoices of the People's Republic of China

Article 4 The tax authorities in the State Council are responsible for the administration of invoices nationwide. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas. Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.

Article 15 Units and individuals that need to receive and purchase invoices shall go through the formalities of receiving and purchasing invoices with the competent tax authorities with the tax registration certificate, the identity certificate of the agent, and the stamp of the special seal for invoices made according to the style specified by the competent tax authorities of the State Council. The competent tax authorities shall, according to the business scope and scale of the purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days. When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.

article 21 all units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.