1. Log on to the website of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) or official website, the tax bureau. On the homepage or related pages of the website, there is usually an entrance called "Electronic Tax Bureau". Click to enter the entrance.
2. On the e-tax bureau page, find and click "Invoice Management" or similar options. This is usually located in the main menu or sidebar.
3. After entering the invoice management page, you need to log in to an individual or enterprise tax account. If you don't have an account, you need to register and get one first.
4. After logging in, you can find an option called "Query Historical Invoice" or something similar on the invoice management page. Click to enter this option.
5. On the historical invoice query page, you can select different query criteria, such as invoice number, invoice date, buyer's name, etc. According to the invoice information you know, fill in the corresponding query conditions.
6. After filling in the query criteria, click the "Query" button. The system will retrieve the relevant invoice information in the database according to the conditions provided by you.
7. The query results will be displayed on the page. You can view invoice details, such as invoice number, invoice date, buyer's name, amount, etc.
Please note that the specific inquiry steps may be different for different regions and tax bureaus. If you encounter problems in the inquiry process, it is recommended that you consult the local tax bureau or relevant tax professionals for help.
Legal basis:
Law of People's Republic of China (PRC) on the Administration of Tax Collection (revised on 20 15);
Chapter III Collection of Taxes Article 50 If a taxpayer who has not paid taxes is slow to exercise his due creditor's rights, or abandons his due creditor's rights, or transfers his property for free, or transfers his property at an obviously unreasonable low price, and the transferee knows the situation and causes losses to the state's tax revenue, the tax authorities may exercise the right of subrogation and cancellation in accordance with the provisions of Articles 73 and 74 of the Contract Law. If the tax authorities exercise the right of subrogation and cancellation in accordance with the provisions of the preceding paragraph, they will not be exempted from the taxpayer's unfulfilled tax obligations and legal responsibilities.