During the tax declaration period, taxpayers should submit all the required electronic data to the competent tax authorities in time, and submit the required paper materials to the competent tax authorities within the time limit determined by the competent tax authorities in accordance with the provisions of the tax law (the specific time is determined by the provincial state taxation bureaus). After the tax authorities sign for it, one copy will be returned to the taxpayer and the rest will be kept.

After the end of each month, taxpayers should carefully sort out and bind the reference materials. The stub of the special VAT invoice issued by hand and the stub of the ordinary invoice issued by the whole volume shall be bound in the original order. Stub copies of special computer VAT invoices, including special VAT invoices issued by the anti-counterfeiting tax control system, shall be bound in one volume every 25 copies according to the billing sequence number, and less than 25 copies shall be bound according to the actual number of copies issued.