According to the Measures of the People's Republic of China for the Administration of Invoices:
Twenty-seventh units and individuals that issue invoices shall establish a registration system for the use of invoices, set up an invoice register, and regularly report the use of invoices to the competent tax authorities.
Article 28 Units and individuals that issue invoices shall, at the same time of changing or canceling tax registration, go through the procedures of changing and canceling invoices and invoice purchase books.
Twenty-ninth units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. The invoice stub and invoice register that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after being inspected by the tax authorities.
Extended data:
The contents of the invoice generally include: ticket header, track number, joint number and purpose, customer name, bank account number, commodity name or business item, unit of measurement, quantity, unit price, amount, amount in words and figures, handler, unit seal, invoice date, etc. The special invoices for value-added tax used by units that implement value-added tax should also include tax types, tax rates, tax amounts, etc.
1993 1 month 1 day, after the unified invoice is implemented nationwide, the invoice stamp must be overprinted: "invoice producer stamp". The unified "invoice producer stamp" is oval in shape, with the long axis of the gauge tube being 3 cm, the short axis being 2 cm, the side width being 0. 1 cm, and the inner ring being added.
The words "National Unified Invoice Producer Seal" are engraved on the upper ring, and the words "Tax Bureau Producer" are engraved on the lower ring. In the middle, the full name or abbreviation of the province (city, district) and city (county) where the producer tax authority is located is engraved. The font is block letters, and the printed color is big red, which is overprinted in the center of the invoice coupon.
Invoice plays an extremely important role in China's social and economic activities;
1, invoice has the characteristics of legality, authenticity, unity and timeliness, and is one of the most basic accounting original vouchers;
2. Invoice is the carrier of recording economic activities and an important tool of financial management;
3. Invoice is an important basis for tax authorities to control tax sources and collect taxes;
4. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property security.
Baidu Encyclopedia-Measures for the Administration of Invoices of the People's Republic of China