1. According to the provisions of Article 23 of the Measures for the Administration of Invoices in People's Republic of China (PRC), invoices shall be truthfully issued column by column and sequentially within the prescribed time limit. Therefore, the columns of drawer, checker and payee on the invoice should be truthfully filled in column by column.

2. According to the Measures for the Administration of Invoices in People's Republic of China (PRC) and its detailed rules for implementation, invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to use them. Non-compliant invoices refer to invoices issued or obtained without the supervision of the tax authorities, or invoices with incomplete items, untrue contents, unclear handwriting, no financial seal or special seal for invoices, forged, invalid and other invoices that do not meet the requirements of the tax authorities. Therefore, the payee has the right to reject invoices that do not meet the requirements.