1. Units and individuals who complain to the local tax authorities, sell goods, provide services, engage in other business activities and collect money from outside, the payee shall issue invoices to the payer.

2. Article 22 of the Law on the Protection of Chargers' Rights and Interests in People's Republic of China (PRC) stipulates that if consumers demand vouchers or service documents such as invoices for purchasing cherry blossoms, operators must issue them.