The invoice issued by the tax bureau has the seal of the tax bureau, and the financial bill is the seal of the Ministry of Finance or the Department of Finance, both of which can be recorded.

Financial bills are uniformly printed and distributed by the Provincial Department of Finance. State organs, institutions or institutions authorized by laws and regulations with the function of managing public affairs, social organizations and other organizations acting as government functions (hereinafter referred to as tax collection units) collect or collect government non-tax revenue in accordance with relevant laws and regulations and the relevant provisions of the provincial people's government. Non-profit medical institutions organized by the government collect medical service income, and social organizations collect membership fees. And the receipts or payment vouchers issued by the above-mentioned collection units to citizens, legal persons and other organizations when conducting financial settlement activities. , and should use the financial behavior of financial instruments.

Financial bills are the legal vouchers of financial revenue and expenditure and the original vouchers of accounting. It is also an important certificate for banks to act as agents for government non-tax revenue business, and an important basis for supervision and inspection by finance, auditing and supervision departments.

Invoice issuing by the tax bureau means that units and individuals who are not qualified to issue invoices by themselves can go to the corresponding state taxation bureau and local taxation bureau to issue invoices on their behalf. Issue special VAT invoices for small enterprises under its jurisdiction.

legal ground

Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)

Article 24 "Special circumstances" as mentioned in Article 19 of the Measures refers to the following circumstances in which the payer issues an invoice to the payee:

(1) When the purchasing unit and withholding agent pay personal money;

(2) Other invoices that People's Republic of China (PRC) State Taxation Administration of The People's Republic of China thinks need to be issued by the payer to the payee. Article 7 The unified national anti-counterfeiting measures for invoices shall be determined by State Taxation Administration of The People's Republic of China, and the provincial tax bureaus may add anti-counterfeiting measures for invoices in their own areas as needed, and file them with State Taxation Administration of The People's Republic of China.

Special anti-counterfeiting products for invoices shall be stored in special warehouses according to regulations and shall not be lost. Defective products and waste products should be destroyed under the supervision of the tax authorities.