Customers do not need to pay invoices for normal consumption. An invoice is the original proof of the cost, expense or income incurred. For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes. For employees, invoices are mainly used for reimbursement. The method of issuing invoices is as follows:

1. When collecting money from selling goods, providing services and engaging in other business activities, the payer shall issue an invoice to the payee, and under special circumstances, the payer shall issue an invoice to the payee;

2 invoices shall be issued in accordance with the prescribed time limit, sequence, column and time, and stamped with the special seal for unit invoices;

3, the use of computer to issue invoices, must be approved by the state tax authorities, should use the off-site invoices under the unified supervision of the state tax authorities, when issuing, the stubs should be bound into a book according to the sequence number as required;

4. Invoices are only used by units and individuals purchasing in this city or county. Cross-city and county invoices shall be used;

5. When the tax registration contents of the units and individuals that issue invoices change, they should go through the formalities for changing invoices and invoice purchase books accordingly;

6. All units and individuals engaged in production and operation, when purchasing goods, receiving services and paying for other business activities, shall ask for invoices from the payee, and shall not ask for changing the name and amount;

Invoices should be used within the validity period, and become invalid after expiration.

legal ground

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee. Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount. Twenty-second invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.

No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.