The exchange of invoices for vouchers refers to the vouchers issued by the tax authorities when they need to check the invoices of tax paying units and individuals. The tax authorities have the right to check the invoices used by tax paying units and individuals. Invoices are the original vouchers for bookkeeping, and taxpayers need to keep them properly within the prescribed time limit and must not lose or be in short supply. In order to facilitate tax inspection, the tax authorities must issue an "invoice-for-ticket" that overprints the "unified invoice producer seal" to reflect the contents of the original transferred invoice in detail and have the same effect as the original invoice.

An enterprise that prints invoices shall meet the following conditions:

1, and obtain the printing business license and business license;

2. The equipment and technical level can meet the needs of printing invoices;

3. Sound financial system and strict quality supervision, safety management and confidentiality system.

To sum up, units and individuals who use tickets have the right to apply to the tax authorities for the authenticity of invoices. The tax authorities that accept the application shall accept and be responsible for identifying the authenticity of the invoice; If it is difficult to identify, it may be submitted to the invoice producer tax authorities for assistance in identification. Invoices seized at forged or altered sites, as well as sales and storage sites, shall be appraised by local tax authorities.

Legal basis:

"Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)" Article 32

The invoice mentioned in Article 32 of the Measures is limited to use in the county (city). When it is necessary to collect invoices from other counties (cities), an invoice receipt shall be submitted to the county (city) tax authorities.