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.
Extended information 1, when selling goods, providing services and engaging in other business activities to collect money, invoices should be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee;
2. Invoices shall be issued in accordance with the prescribed time limit, sequence, column by column, and all times, and stamped with the special seal for unit invoices;
3, the use of computer to issue invoices, must be approved by the national tax authorities, and the use of the national tax authorities unified supervision of off-site invoices, and require the stub after the issuance to be bound into a book according to the sequence number;
4. Invoices are limited to the use of units and individuals who purchase and purchase in this city or county. If they cross the city or county, they shall use the invoices of the place of business;
5. When the tax registration contents of the invoice issuing units and individuals change, the procedures for changing invoices and invoice purchase books shall be handled accordingly; Before canceling the tax registration, the invoice receiving and purchasing book and invoice shall be handed in;
6, all units and individuals engaged in production and business operations, in the purchase of goods, services, and other business activities to pay, to obtain invoices from the payee, shall not require changes in the name and amount;
7. Invoices that do not meet the requirements shall not be used as reimbursement vouchers, and any unit or individual has the right to reject them;
8. Invoices shall be used within the validity period, and shall be invalid after expiration.
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