Fixed invoices can be reimbursed. Fixed-amount invoices are obtained by units and individuals from the tax authorities. They are invoices printed by the tax authorities. The applicant needs to obtain the tax registration certificate. Fixed-amount invoices are also a type of value-added tax invoices. They are still in use in some parking lots and stations and can still be reimbursed.

Legal Basis

Article 21 of the "Tax Collection and Administration Law of the People's Republic of China"

The tax authority is the competent authority for invoices and is responsible for Management and supervision of invoice printing, purchase collection, issuance, acquisition, custody, and settlement. Units and individuals shall issue, use and obtain invoices in accordance with regulations when purchasing and selling goods, providing or accepting business services, and engaging in other business activities. The management measures for invoices shall be stipulated by the State Council.

Article 22

Special value-added tax invoices shall be printed by enterprises designated by the taxation department of the State Council; other invoices shall be printed by the provinces and autonomous regions in accordance with the provisions of the taxation department of the State Council. , printed by enterprises designated by the State Taxation Bureau of the municipality directly under the Central Government and the local taxation bureau. No invoice shall be printed without the designation of the tax authority specified in the preceding paragraph.

Article 34

When tax authorities collect taxes, they must issue tax payment certificates to taxpayers. When a withholding agent withholds or collects taxes, if a taxpayer requires the withholding agent to issue a tax withholding or collection voucher, the withholding agent shall issue one.