According to Article 15 of the Measures for the Administration of Invoices in People's Republic of China (PRC), units and individuals who have gone through tax registration according to law shall apply to the competent tax authorities for receiving and purchasing invoices after obtaining the tax registration certificate. Article 16 of the "Measures" stipulates that the units and individuals applying for receiving and purchasing invoices shall apply for a ticket purchase certificate, provide the identity certificate of the agent, tax registration certificate or other relevant certificates, and the impression of the financial seal or special seal for invoices, and issue an invoice receiving and purchasing book after being audited by the competent tax authorities. Units and individuals receiving and purchasing invoices shall receive and purchase invoices from the competent tax authorities in accordance with the types, quantities and ways of purchasing tickets approved in the invoice receiving and purchasing book. Article 16 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that units and individuals applying for special invoices for value-added tax shall provide tax registration certificates (photocopies) with special seals for general taxpayers of value-added tax. Non-VAT taxpayers and small-scale VAT taxpayers confirmed according to the relevant provisions of VAT shall not receive and purchase special VAT invoices.