Legal analysis: The Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) was promulgated by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Order No.25 on February 2014. According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Order No.37 (2014+February 27th), People's Republic of China (PRC) State Taxation Administration of The People's Republic of China's Decision on Amending the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) (20 18), June 5th, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China's Decision on Amending Some Tax Department Regulations (July 24th).

Legal basis: Article 2 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Uniform invoices within provinces, autonomous regions and municipalities directly under the central government shall be determined by the tax bureaus of provinces, autonomous regions and municipalities directly under the central government (hereinafter referred to as provincial tax bureaus).