Measures for invoice management:

1 According to the relevant regulations of State Taxation Administration of The People's Republic of China on printing and distributing the measures for the administration of issuing special VAT invoices by tax authorities, the so-called VAT taxpayers refer to small-scale taxpayers who have gone through tax registration, including self-employed individuals and other taxpayers who can issue special VAT invoices on behalf of State Taxation Administration of The People's Republic of China;

2. According to relevant regulations, the tax authorities shall not issue special VAT invoices for individual industrial and commercial households whose sales in the current month have not reached the VAT threshold.

Second, analysis

Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities.

3. What is the significance and function of invoices?

Invoice plays an extremely important role in social and economic activities in China.

1, invoice has the characteristics of legality, authenticity, unity and timeliness, and is one of the most basic accounting original vouchers;

2. Invoice is the carrier for recording the contents of economic activities and an important tool for financial management;

3. Invoice is an important basis for tax authorities to control tax sources and collect taxes;

4. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property security.