After the camping reform, the general manual invoice of the state tax can still be used. Individual businessmen who have not reached the starting point can use handmade invoices. The handling of specific business matters can be consulted with the competent or local state tax authorities.

The invoicing units and individuals should establish the invoice storage system in accordance with the regulations, with special custodian, special library (cabinet) storage, shall not be lost or unauthorized destruction of the invoice stubs and invoice register, the invoice stubs and invoice registers that have been issued should be preserved for five years, and after the expiration of the preservation period, shall be reported to the competent state tax authorities for approval and inspection and then destroyed.

Notes for reimbursement of invoices are as follows:

1. Before using the whole invoice, the selling party should carefully check whether there are missing pages, wrong numbers, invoice coupons with no invoice supervisory stamps or unclear printing, etc., and if any problem is found, it should be reported to the tax authorities for processing.

2, the whole invoice began to use, should be filled out in accordance with the order of the number, fill out the project is complete, the content is true, handwriting is clear, all the joints at a time to rewrite, print, and the content is completely consistent. The invoice shall not be altered, dug up, torn.

3, the invoice should be issued in accordance with the prescribed time limit, fill in the columns, and stamped with the unit's financial seal or invoice seal. Without the approval of the tax authorities, shall not be split up to use the invoice, shall not expand the scope of use of professional invoices.

"The Chinese people*** and the State invoice management methods" Article 4 of the State Council tax authorities are uniformly responsible for the national invoice management. Provinces, autonomous regions and municipalities directly under the Central Government tax authorities in accordance with their duties to do a good job of invoice management in their administrative regions.

Finance, audit, market supervision and management, public security and other relevant departments in their respective areas of responsibility, with the tax authorities to do a good job of invoice management.

Article 5 The types, number, content and scope of use of invoices shall be prescribed by the competent tax authorities under the State Council.

Article 6 Any unit or individual may report any violation of the invoice management regulations. The tax authorities shall maintain the confidentiality of the informant and give rewards as appropriate.

Article 7 Special invoices for value-added tax shall be printed by enterprises determined by the competent tax authorities under the State Council; other invoices, in accordance with the provisions of the competent tax authorities under the State Council, shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is prohibited to privately print, forge or alter invoices.