Article 5 of the "Regulations on the Use of Special Value-Added Tax Invoices" (Guo Shui Fa [2006] No. 156) "Special invoices are subject to maximum invoicing limit management. The maximum invoicing limit refers to the sales amount issued by a single special invoice The total amount must not reach the upper limit.

The maximum invoicing limit shall be applied by general taxpayers and shall be approved by the tax authorities in accordance with the law. If the maximum invoicing limit is 100,000 yuan or less, the maximum invoicing limit shall be approved by the district and county tax authorities; If the limit is one million yuan, it shall be approved by the prefecture-level tax authorities; if the maximum invoicing limit is ten million yuan or more, it shall be approved by the provincial-level tax authorities. The specific issuance of the anti-counterfeiting tax control system shall be the responsibility of the district and county-level tax authorities. .

The tax authorities shall conduct on-site verification when approving the maximum invoicing limit of 100,000 yuan or less. If it is one million yuan, the prefectural and municipal tax authorities will send personnel to conduct on-site verification; if the maximum invoicing limit is approved to be 10 million yuan and above, the prefectural and municipal tax authorities will dispatch personnel to conduct on-site verification and then submit the verification information to the provincial tax authorities for review. .