Legal basis: Measures of the People's Republic of China on the Administration of Invoices Article 4 The competent tax authorities in the State Council shall be responsible for the administration of invoices nationwide. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.
Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.
Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign business operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.