Electronic invoice is the product of the information age. Like ordinary invoices, they are distributed to merchants in the form of unified issuance by the tax bureau. The invoice number is distributed to merchants with national unified coding and unified anti-counterfeiting technology. The electronic invoice is accompanied by the signature mechanism of the electronic tax bureau.

The competent tax authorities in the State Council are responsible for invoice management throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.

Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.

Units and individuals that need to use invoices temporarily may apply directly to the tax authorities in the place of business for issuing invoices on the basis of written proof of buying and selling goods, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.

Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

legal ground

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

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. Twenty-third units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule.

When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the provisions.

The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.