Provisions on the taxpayer's name on the special seal for invoices:

1, the taxpayer's name on the special invoice seal must be the same as that registered on the tax registration certificate.

2. The taxpayer's name registered on the tax registration certificate is a person's name, and the taxpayer's name on the special invoice seal must be a person's name.

Extended data:

Management of issuing special invoices for value-added tax.

1, basic provisions. General taxpayers selling goods (including goods deemed to be sold) and taxable services, and non-taxable services that should be subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT, must issue special invoices to the buyers unless otherwise stipulated.

2. Special provisions. The general taxpayer of value-added tax shall not issue special invoices for value-added tax under the following circumstances.

(1) Selling taxable items to consumers;

(2) selling tax-free items;

(3) selling goods declared for export and selling taxable services abroad;

(4) using the goods for non-taxable items;

(5) Use the goods for collective welfare or personal consumption;

(6) Providing non-taxable services (except those subject to VAT), transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices may not be issued.

Source of reference: Baidu Encyclopedia-Invoice Issuing