At the same time, enterprises should also do a good job in invoice management.
Units and individuals that have gone through tax registration according to law shall, after obtaining the tax registration certificate, apply to the competent tax authorities for receiving and purchasing invoices.
Units and individuals applying for receiving and purchasing invoices shall apply for a ticket purchase certificate, provide the identity certificate of the agent, tax registration certificate or other relevant certificates, as well as the impression of the financial seal or special seal for invoices, and issue an invoice receiving and purchasing book after being audited by the competent tax authorities.
Units and individuals receiving and purchasing invoices shall receive and purchase invoices from the competent tax authorities in accordance with the types, quantities and ways of purchasing tickets approved in the invoice receiving and purchasing book.