No unit or individual may falsely make out the following invoices:
1. Issue invoices that are inconsistent with the actual business situation for others or yourself;
2. Entrust others to issue invoices that are inconsistent with the actual operating conditions;
3. Introduce others to issue invoices that are inconsistent with actual business conditions.
Method of issuing invoices to individuals by the company: Units and individuals that sell goods, provide services and engage in other business activities shall go through the formalities of receiving and purchasing invoices with the competent tax authorities on the basis of tax registration certificate, identity certificate of the agent and the stamp of the special invoice seal made according to the style specified by the competent tax authorities in the State Council. Then, you can invoice the money received from the external business.
Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).
Article 19
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 22
Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.
No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.