1, VAT invoices that are completely unused are kept by the invoice administrator and must be locked in the safe.

2. The stub copies issued shall be bound in sequence, one for every 50 copies (the specific number shall be determined according to the company's regulations), and a summary table shall be printed before each copy, which shall be bound into a book after being stamped with the cover, and archived after a certain period of time. According to the regulations, the general taxpayer must take the special VAT invoice that is certified by the tax authorities and used to offset the input tax as an accounting voucher, and shall not return it to the seller without authorization, and bind the tax deduction into a book according to the regulations, keep it properly for 5 years, and report it to the competent tax authorities for inspection and destruction after the expiration of the preservation period.