Taxpayers who buy invoices again need to go to the invoice sale window to check the old ones and buy new ones according to the invoice stubs they bought last time. Taxpayers who have gone through the formalities of suspension, cancellation and transfer of registration shall go through the formalities of invoice verification at the invoice sales window of the competent local tax authorities with the used invoice stub and unused ordinary invoices.
The special VAT invoice is printed by the enterprise designated by the competent tax department of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council.
Special anti-counterfeiting products for invoices are produced by enterprises designated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). The unified national invoice producer seal style and invoice layout printing requirements are formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). The invoice producer seal shall be uniformly made by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government. Invoices shall be overprinted with a unified national invoice producer's seal as the legal symbol for the tax authorities to manage invoices. Invoices should be changed irregularly.
The invoice for extended information shall be certified by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and issued by the provincial tax authorities. The tax authorities shall supervise and manage the enterprises that print invoices, and cancel the qualification of printing invoices if they do not meet the requirements; The national unified anti-counterfeiting measures for invoices are determined by State Taxation Administration of The People's Republic of China, and the provincial tax authorities may add anti-counterfeiting measures for invoices in their respective regions 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; The unified national invoice producer seal is the legal symbol for tax authorities to manage invoices, and its shape, specifications, content and printing color are stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
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