According to the latest regulations, the sales unit now issues invoices by itself and stamps them with special invoices, which cannot be replaced by special financial seals or official seals.

According to the requirements of the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Amending the Provisions on the Use of Special VAT Invoices (Guo Shui Fa [2006]156), Article 1 1 of the Provisions on the Use of Special VAT Invoices stipulates: "The issuance of special invoices shall meet the following requirements: (1) The items are complete and consistent with the actual transaction.

(two) the handwriting is clear, and no line pressing or mistakes are allowed.

(3) The invoice and deduction shall be affixed with the special financial seal or the special invoice seal.

(4) It shall be issued according to the time when the VAT obligation occurs. For special invoices that do not meet the above requirements, the buyer has the right to reject the special invoice seal, which refers to the seal engraved by the invoice unit and individual in accordance with the provisions of the tax authorities. The seal stamp contains the name of the company, the words special seal for invoice and the tax registration number, and is stamped when purchasing or issuing invoices.