According to the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax? Article 19 stipulates that the vouchers (hereinafter referred to as legal and valid vouchers) that meet the relevant provisions of the competent tax authorities in the State Council as mentioned in Article 6 of the Regulations are: money paid to domestic units or individuals, and invoices issued by such units or individuals are legal and valid vouchers if their actions fall within the scope of business tax or value-added tax collection.

The payment of administrative fees or government funds shall be based on the financial bills issued as legal and valid documents; Payment to overseas units or individuals should be based on the receipt of the unit or individual as a legal and effective voucher. If the tax authorities are in doubt about the receipt, they may ask them to provide the confirmation certificate from the overseas notary office; Other legal and valid documents stipulated by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Extended data:

The relevant requirements for invoice issuance stipulate that:

1. The taxpayer of the central railway operation business is the Ministry of Railways, the taxpayer of the joint-venture railway operation business is the joint-venture railway company, the taxpayer of the local railway operation business is the local railway management organization, and the taxpayer of the infrastructure pipeline operation business is the infrastructure pipeline management organization.

2. The turnover of the entertainment industry is the total price and extra-price fees charged for operating the entertainment industry, including entrance fees, table fees, song ordering fees, cigarettes, alcohol, drinks, tea, flowers, snacks and other expenses for operating the entertainment industry.

3. If the taxpayer has taxable behavior, if the price and discount amount are indicated on the same invoice, the discounted price shall be regarded as turnover; If the discount is invoiced separately, no matter how it is handled financially, it shall not be deducted from the turnover.

No.0/2, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).