Legal basis: Article 28 of the Measures for the Administration of Invoices in People's Republic of China (PRC), units and individuals that issue invoices shall go through the formalities of alteration or cancellation of tax registration, and at the same time go through the formalities of alteration and cancellation of invoices and invoice purchase books.
Measures for the Administration of Invoices in People's Republic of China (PRC) Article 29 Units and individuals that issue invoices shall keep the invoices in accordance with the provisions of the tax authorities and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.