Individual industrial and commercial households in the service industry can of course issue invoices. The special VAT invoice is printed by the enterprise designated by the competent tax department of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. Special anti-counterfeiting products for invoices are produced by enterprises designated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

The unified national invoice producer seal style and invoice layout printing requirements are formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). The invoice producer seal shall be uniformly made by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government. Invoices shall be overprinted with a unified national invoice producer's seal as the legal symbol for the tax authorities to manage invoices. Invoices should be changed irregularly.

Extended information 1, application form for increasing the number of approved invoices, tax registration certificate, business license, legal person ID card, tax-related application form and blank seal;

2, the taxpayer's tax registration application form, enterprise income tax audit collection (1);

3, VAT small-scale enterprises to declare the audit form (2 copies), tax registration certificate, business license. Legal person identity card;

4, enterprise income tax audit collection notice, stamped with the seal of the company, tax-related approval form, enterprise income tax audit collection (2), audit application, tax registration certificate, business license, legal person ID card, financial ID card, financial accounting certificate.

Baidu encyclopedia-invoice