According to the provisions of Article 25 of the Measures for the Administration of Invoices in People's Republic of China (PRC), invoices are only issued by purchasing units and individuals in this province, autonomous region and municipality directly under the Central Government, except in special circumstances stipulated by the competent tax authorities in the State Council. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may stipulate the methods for issuing invoices across cities and counties.
Twenty-sixth, except for special circumstances stipulated by the competent tax authorities in the State Council, no unit or individual may carry, mail or transport blank invoices across the prescribed use areas. It is forbidden to carry, mail or transport blank invoices into or out of the country.
Extended data:
Provisions on the use of special invoices for value-added tax Article 10 A general taxpayer selling goods or providing taxable services shall issue a special invoice to the buyer. Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics retailed by general taxpayers in commercial enterprises may not issue special invoices. Small-scale taxpayers of value-added tax who need to issue special invoices may apply to the competent tax authorities for issuing them on their behalf. Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 11 Special invoices shall be issued in accordance with the following requirements:
(a) the project is complete and consistent with the actual transaction;
(two) the handwriting is clear, and no line pressing or mistakes are allowed;
(3) The invoice and deduction shall be affixed with the special financial seal or the special invoice seal;
(4) It shall be issued according to the time when the VAT obligation occurs.
The buyer has the right to reject special invoices that do not meet the above requirements.
Baidu Encyclopedia-People's Republic of China (PRC) Invoice Management Measures