1. A single sum exceeding 1 10,000 must be paid in public account;
2. Prepare transaction evidence such as purchase contract, sales contract, delivery note and receipt document;
3. The name of the goods invoiced by the trading enterprise corresponds to the purchase and sales items.
Legal basis: Regulations on the Use of Special VAT Invoices of State Taxation Administration of The People's Republic of China.
Article 3 General taxpayers shall use special invoices through the VAT anti-counterfeiting and tax control department. Use, including receiving and purchasing, issuing, cancellation and authentication of paper invoices and their corresponding data messages.
The anti-counterfeiting tax control system as mentioned in these Provisions refers to a computer management system that is implemented with the approval of the State Council, uses special equipment and general equipment, and uses digital passwords and electronic storage technology to manage special invoices.
The special equipment mentioned in these Provisions refers to golden tax cards, IC cards, card readers and other equipment.
The general equipment mentioned in these Provisions refers to computers, printers, scanning instruments and other equipment.
Article 11 Special invoices shall be issued according to the following requirements:
(a) the project is complete and consistent with the actual transaction;
(two) the handwriting is clear, and it is not allowed to press the line or make mistakes;
(three) the invoice and the deduction are stamped with the special invoice seal;
(4) It shall be issued according to the time when the obligation to pay value-added tax occurs.
The buyer has the right to reject the special invoices that do not meet the above requirements.