Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).
Article 2 Invoices with a uniform national style shall be determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Uniform invoices within the scope of provinces, autonomous regions and municipalities directly under the Central Government shall be determined by the state taxation bureaus and local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as provincial tax authorities).
Article 3 The basic invoice forms include stub forms, invoice forms and bookkeeping forms. The stub shall be kept by the payee or drawer, the memo shall be kept by the payer or payer as the original voucher for payment, and the account shall be kept by the payee or drawer as the original voucher for bookkeeping. The tax authorities at or above the provincial level may increase or decrease other invoices according to the needs of invoice management and taxpayers' business operations, and determine their uses.