According to the national tax regulations, as long as it is an enterprise, no matter what account the payment is made into, as long as sales occur, invoices should be issued to ensure tax revenue.
Extended data:
When issuing invoices, we should pay attention to the following points:
(1) Before using the whole invoice, the seller should carefully check whether there are any missing pages, wrong numbers, invoices with no invoice producer seal or unclear printing. If problems are found, they should be submitted to the tax authorities for handling.
(2) After the whole invoice is used, it should be filled in according to the number order, with complete items, true contents and clear handwriting, and all copies are copied, printed and completely consistent. The filled invoice shall not be altered, dug up or torn up.
(3) Invoice should be filled in column by column within the prescribed time limit, and stamped with the financial seal or special invoice seal of the unit. Without the approval of the tax authorities, the use of invoices shall not be dismantled, and the scope of use of professional invoices shall not be expanded by itself.
(4) Units and individuals who fill out invoices must issue invoices when business occurs and business income is confirmed, and invoices are not allowed without business.
(5) The seller shall issue invoices within the prescribed scope of use, and shall not buy, sell, lend, transfer or issue invoices by agents.
(6) The seller's use of electronic computers to issue invoices must be approved by the competent tax authorities, and the off-machine invoices under the unified supervision of the tax authorities should be used, and the stub copies after issuance should be bound into a book according to the serial number.