Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)
Article 4
The basic contents of an invoice include: invoice name, invoice code and number, number and purpose, customer name, bank and account number, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, drawer, invoice date, name (seal) of billing unit (individual), etc.
The tax authorities at or above the provincial level may determine the specific contents of invoices according to the needs of economic activities and invoice management. Article 27
After the invoice is issued, if the red-ink invoice is needed for sales return, the original invoice must be recovered and marked invalid or valid proof from the other party must be obtained.
After issuing the invoice, if there is any sales discount, the original invoice must be recovered and marked invalid before issuing the sales invoice again, or the red-ink invoice must be issued after obtaining the valid certificate from the other party.