After accepting the application, the tax authorities shall examine the application submitted by taxpayers within five days, and according to the production and operation conditions of taxpayers, verify the types, copies and pages of invoices used by taxpayers. The review period is 5 days. After the audit is completed, notify the taxpayer to purchase and issue tickets.

Taxpayers need to go to the tax authorities to verify the types of invoices before applying for invoices. Taxpayers who have approved the types of invoices may apply to the competent tax authorities for adjustment if the types, quantities or amounts of invoices currently used cannot meet the business needs.

Units and individuals that handle tax registration according to law shall, after obtaining the tax registration certificate, apply to the competent tax authorities for receiving and purchasing invoices, and issue invoice receiving and purchasing books after being audited by the competent tax authorities.

1. Enterprises with large business volume, large invoice amount, sound financial system and tax payment integrity can sell invoices in batches.

2, the ticket unit to return the old invoice stub, retained by the competent tax authorities after the audit, and then allow the ticket unit to buy new invoices for sale.

3. When receiving and purchasing invoices, the ticketing unit shall provide the stubs of previous invoices. After the tax authorities verify the stub of the old invoice, the stub shall be kept by the ticket-using unit itself, and the sales method of receiving and purchasing new invoices is allowed after verifying that there is no problem.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 21

Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.

Article 22

Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.

No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.