Legal basis: Article 3 of the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) includes stub copy, invoice copy and bookkeeping copy. Stubs shall be kept by the payee or drawer for future reference; The invoice is made by the payer or the payer jointly as the original payment voucher; Bookkeeping shall be made by the payee or drawer as the original voucher for bookkeeping. The tax authorities at or above the provincial level may increase or decrease other invoices according to the needs of invoice management and taxpayers' business operations, and determine their uses. Article 6 The quasi-confirmation of invoices shall be supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and issued by the provincial tax authorities. The tax authorities shall supervise and manage the enterprises that print invoices, and if they do not meet the requirements, they shall be disqualified from printing invoices. Article 18 When selling invoices, the tax authorities shall collect the working capital management fee according to the approved charging standard, and issue receipts to the ticket purchasing units and individuals. Measures for the collection and payment of invoice costs shall be implemented in accordance with relevant state regulations.