Under normal circumstances, an enterprise as a legal person will entrust a company's financial person as the enterprise's taxpayer in the form of power of attorney, provide the legal person's power of attorney to the tax authorities, and at the same time file relevant materials according to the requirements of the tax authorities, including face recognition, and then the taxpayer will be responsible for invoice application and enterprise tax declaration and other related work. Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as commercial retail unified invoice, commercial wholesale unified invoice, industrial enterprise product sales unified invoice, etc. The latter is only applicable to a certain business project, such as advertising fee settlement invoice, commercial housing sales invoice, etc.

Invoices used by VAT taxpayers are managed by the State Taxation Bureau, which are divided into ordinary invoices and special VAT invoices. Small-scale taxpayers can use ordinary invoices.

Ticket units should establish and improve the management system of ordinary invoices. For ordinary invoices, staff with high political and professional quality should be selected to be responsible for the management, and special personnel should be responsible for the custody, and equipped with anti-theft, mildew-proof, moisture-proof and fire-proof facilities. At the same time, it is necessary to establish and improve the double-sided ledger of the recipients in accordance with the regulations, and clarify their respective responsibilities.

Fill in ordinary invoices truthfully, do not resort to deceit, and do not fill in other business items outside the scope of invoice use; Each invoice must be copied once, and it is not allowed to be altered or disassembled, and the face should be legible and neat; Fill in the details, and the amount of words and figures must be consistent. After filling in the form, it should be stamped with the seal of the person filling in the form, and fill in the special seal for financial business of the unit; It is not allowed to issue invoices on behalf of other units and individuals; Without the permission of the tax authorities, invoices of other units may not be filled out; Illegal vouchers such as white stripes shall not be used instead of invoices; It is not allowed to fill in receipts instead of invoices; It is not allowed to steal invoices from other units; Payment units or individuals shall not refuse to ask for invoices.

Article 15 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall collect and purchase invoices from the competent tax authorities on the basis of the tax registration certificate, the identity certificate of the agent and the stamp of the special seal for invoices printed according to the style specified by the competent tax authorities in the State Council. The competent tax authorities shall, according to the business scope and scale of purchasing units and individuals, confirm the types, quantities and methods of purchasing invoices, and issue invoice purchasing books within 5 working days.

When receiving and purchasing invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.