Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).
Twentieth units and individuals selling goods, providing services and engaging in other business activities, foreign business to collect money, the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 23 Invoices shall be issued column by column and at one time in accordance with the prescribed time limit and order, and stamped with financial seal or special invoice seal.
Article 24 stipulates that the use of electronic computers to issue invoices must be approved by the competent tax authorities, and invoices issued outside the computer shall be uniformly supervised by the tax authorities, and the issued stubs shall be bound into a book by serial number.