The issuer and reviewer of the special ticket can also be the same person.

When issuing invoices, units and individuals must fill in the invoices in the order of numbers, complete the items, the content is true, the handwriting is clear, all the invoices are printed at once, and the contents are completely consistent. Therefore, when the payee issues an invoice, the filled-in items should be complete and the filled-in content should be true. Any unit or individual has the right to reject invoices that do not comply with the regulations.

There are no regulations in tax law on how to fill in the payee, reviewer and issuer. But at the same time, the issuance of invoices should follow the provisions of the financial accounting system. There is no provision in tax law that they cannot be the same person. Strictly speaking in the accounting system, the issuer and reviewer cannot be the same person. Therefore, in practice, it is best not to be the same person, and it is "no problem" if they are the same person. However, the IRS certification system may only audit the password area and cannot audit the issuer or reviewer. In other words, the certification can be passed, but it is not compliant.

Article 4 of the "Regulations on the Use of Special Value-Added Tax Invoices" A special invoice consists of a basic copy or a basic copy plus other copies. The basic copies are three copies: invoice copy, deduction copy and accounting copy. . The invoice copy serves as the accounting voucher for the buyer to calculate the purchase cost and input value-added tax; the deduction copy serves as the voucher for the buyer to submit to the competent tax authority for certification and retention for future reference; the accounting copy serves as the seller's accounting for sales revenue and value-added Accounting voucher for output tax amount. Other joint uses shall be determined by general taxpayers themselves.

Article 6 After purchasing special equipment, general taxpayers should go to the competent tax authority to handle the initial issuance with the "Application Form for Maximum Invoicing Limit" and the "Invoice Purchase Book".

The term "initial issuance" as mentioned in these regulations refers to the act of the competent tax authorities loading the following information of general taxpayers into blank golden tax cards and IC cards.

(1) Company name;

(2) Tax registration code;

(3) Invoicing limit;

(4) Ticket purchase limit;

(5) Name and password of ticket purchaser;

(6) Number of ticket issuing machines;

(7) Regulations stipulated by the State Administration of Taxation Other information.

General taxpayers should apply to the competent tax authority for change of issuance if the information listed in items 1, 3, 4, 5, 6 and 7 above occurs; if the information of item 2 changes, they should apply to the tax authority Apply for cancellation of issuance.

Article 8 General taxpayers who have any of the following circumstances are not allowed to issue special invoices for purchases:

(1) Accounting is not perfect and cannot accurately provide value-added tax to the tax authorities Output tax, input tax, tax payable data and other relevant VAT tax information. The contents of other VAT tax information listed above are determined by the State Taxation Bureau of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.

(2) Those who commit tax violations stipulated in the Tax Collection and Administration Law and refuse to be dealt with by the tax authorities.

(3) Any of the following acts has been committed but has not been corrected within a time limit after being ordered by the tax authorities:

1. Falsely issuing special value-added tax invoices;

2. Privately print special invoices;

3. Purchase special invoices from units and individuals other than tax authorities;

4. Borrow other people’s special invoices;

6. Failure to keep special invoices and special equipment in accordance with regulations;

7. Failure to apply for anti-counterfeiting in accordance with regulations Tax control system changes and issuance;

8. Failure to accept inspection by tax authorities as required.

In the above circumstances, if special invoices have been purchased, the competent tax authorities shall temporarily withhold the balance of special invoices and IC cards.