Legal analysis: the taxpayer's invoice stub and invoice register should be kept for 5 years, and other relevant tax payment materials should be kept for 10 years.

Legal basis: Article 29 of the Measures for the Administration of Invoices in People's Republic of China (PRC). Units and individuals that issue invoices shall keep invoices in accordance with the provisions of the tax authorities and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.

Detailed Rules for the Implementation of the Tax Administration Law Article 29 Custody 10 year. However, unless otherwise provided by laws and administrative regulations.