Legal basis
Article 2 of State Taxation Administration of The People's Republic of China's Decision on Announcing the Cancellation of a Batch of Tax Certificates and Abolishing and Modifying Some Rules and Normative Documents is deleted from Article 31 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China (promulgated by Order No.25 of State Taxation Administration of The People's Republic of China and revised by Order No.37 and No.44 of State Taxation Administration of The People's Republic of China). Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China Article 31 Units and individuals that use invoices shall keep them properly. When the invoice is lost, it shall be reported to the tax authorities in writing on the day when the loss is found.