According to Article 25 of the Measures for the Administration of Invoices in People's Republic of China (PRC): "Except for special circumstances stipulated by the competent tax authorities in the State Council, invoices are only issued by purchasing units and individuals in this province, autonomous region and municipality directly under the Central Government. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may prescribe methods for issuing invoices across cities and counties. "

Article 26 stipulates: "Except for special circumstances stipulated by the competent tax authorities of the State Council, no unit or individual may carry, mail or transport blank invoices across the prescribed use areas. It is forbidden to carry, mail or transport blank invoices into or out of the country. "

Extended data

Role of VAT invoice

(1) Special VAT invoice is a commercial voucher. Because the purchase tax is deducted by the invoice, the buyer has to pay the value-added tax to the seller, so it is also a tax payment certificate, which plays the role of legal proof of the seller's tax obligation and the buyer's input tax.

(2) All links of goods from initial production to final consumption can be connected through special VAT invoices. According to the tax amount indicated on the special invoice, each link is taxed and deducted, so that the tax is passed from the previous business link to the next business link until the goods or services are provided to the final consumers. In this way, the sum of the tax payable indicated on the special VAT invoice issued by each link is the overall tax burden of the goods or services. Therefore, it embodies the characteristics of universal collection of value-added tax and fair tax burden