Invoice password is formed by encrypting the main information (invoice code, invoice number, invoice date, buyer's tax number, seller's tax number, amount and tax amount) on the invoice by the anti-counterfeiting tax control invoicing system.

The issuance of ordinary invoices includes:

1, when selling goods, providing services and engaging in other business activities to collect money from outside, an invoice shall be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee;

2. Invoices shall be issued in accordance with the prescribed time limit, sequence, column by column, and all times, and stamped with the special seal for unit invoices;

3, the use of computer to issue invoices, must be approved by the national tax authorities, and the use of the national tax authorities unified supervision of off-site invoices, and require the stub after the issuance to be bound into a book according to the sequence number;

4. Invoices are limited to the use of units and individuals who purchase and purchase in this city or county. If they cross the city or county, they shall use the invoices of the place of business;

5. When the tax registration contents of the invoice issuing units and individuals change, the procedures for changing invoices and invoice purchase books shall be handled accordingly; Before canceling the tax registration, the invoice receiving and purchasing book and invoice shall be handed in;

6, all units and individuals engaged in production and business operations, in the purchase of goods, services, and other business activities to pay, to obtain invoices from the payee, shall not require changes in the name and amount;

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

8. Invoices shall be used within the validity period, and shall be invalid after expiration.

The tax authorities have the right to carry out the following inspections in invoice management:

1, check the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices;

2. Check the transferred-out invoices;

3. Consult and copy vouchers and materials related to invoices;

4. Ask the parties about issues and situations related to invoices;

5. When investigating an invoice case, you can record, record, video, photograph and copy the information and materials related to the case.

legal ground

Measures for the Administration of Invoices of the People's Republic of China

Forty-fourth the State Council tax authorities may, in accordance with the special business methods and business needs of the relevant industries, formulate invoice management measures in conjunction with the relevant competent departments of the State Council.

The competent tax authorities in the State Council may, according to the special needs of the management of special VAT invoices, formulate specific measures for the management of special VAT invoices. Article 40 The tax authorities may announce to the public the units and individuals that have violated the provisions on invoice management for more than two times or if the circumstances are serious.