1, accounting vouchers, invoices, delivery notes, outbound orders, etc. ;

2. Relevant current accounts, payment vouchers and original vouchers;

3, inventory goods (raw materials) ledger, production cost, operating cost ledger;

4. Cost carry-over data and relevant annual enterprise income tax returns;

5 copies of the purchase contract, transport logistics documents and business license.

6. Description of the whole transaction.

There are three standards for falsely issuing VAT invoices:

1. The act of issuing VAT invoices for others, for oneself, for others and for introducing others without buying or selling goods or providing taxable services;

2. Buying or selling goods or accepting taxable services, but issuing false VAT invoices for others, for themselves, for others and for introducing others;

3. Carry out actual business activities, but let others issue special VAT invoices for themselves.

Article 205 of the Criminal Law of People's Republic of China (PRC) falsely makes out special invoices for value-added tax or other invoices for defrauding export tax rebates or tax deduction, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount of tax falsely made out is relatively large or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property. If a unit commits the crime specified in this article, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever falsely makes out a large amount of taxes or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment. Falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction refers to one of the acts of falsely issuing invoices for others, for oneself, for others and for introducing others.