Legal basis: Measures of the People's Republic of China on the Administration of Invoices
Article 2 Units and individuals that print, purchase, issue, obtain, keep and hand in invoices within the People's Republic of China (hereinafter referred to as units and individuals that print and use invoices) must abide by these Measures.
Article 3 The term "invoice" as mentioned in these Measures refers to the receipt and payment vouchers issued and collected during the purchase and sale of commodities, the provision or acceptance of services and other business activities.
Article 4 The competent tax authorities in the State Council shall be responsible for the 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.
Article 5 The types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.
Article 6 Any unit or individual may report acts that violate the laws and regulations on invoice management. The tax authorities shall keep confidential the informer and reward him as appropriate.