A valid invoice shall indicate the product trademark and model, date of sale, seller's seal, amount, etc. ;
1. When collecting money for selling goods, providing services and engaging in other business activities, an invoice shall be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee;
2 invoices shall be issued in accordance with the prescribed time limit, sequence, column and time, and stamped with the special seal for unit invoices;
3, the use of computer to issue invoices, must be approved by the national tax authorities, and the use of off-site invoices under the unified supervision of the national tax authorities, and require the stub to be numbered and bound in sequence after issuing;
4. Invoices are only used by units and individuals who purchase and purchase goods in this city or county. Cross-city and county invoices shall be used;
5. When the contents of tax registration of billing units and individuals change, the procedures for changing invoices and invoice purchase books shall be handled accordingly; Before canceling the tax registration, the invoice receiving and purchasing book and invoice shall be handed in;
6, all units and individuals engaged in production and business operations, in the purchase of goods, services and other business activities to pay money, to the payee for invoices, shall not be required to change the name and amount;
7. Invoices that do not meet the requirements shall not be used as reimbursement vouchers, and any unit or individual has the right to refuse them;
8. Invoices shall be used within the validity period, and become invalid after expiration.
To sum up, the ordinary invoice is made in triplicate: the first copy is the stub (yellow), the second copy is the customer (white), and the third copy is the bookkeeping (red).
Legal basis:
Article 3 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC).
The basic links of invoice include stub, invoice and bookkeeping. Stubs shall be kept by the payee or drawer for future reference; The invoice is made by the payer or the payer jointly as the original payment voucher; Bookkeeping shall be made by the payee or drawer as the original voucher for bookkeeping.
The tax authorities at or above the provincial level may increase or decrease other invoices according to the needs of invoice management and taxpayers' business operations, and determine their uses.