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法律與法規命令

Tax Act:
Regulations Governing the Use of Cash Register by Business Entities
Article 6
Content:
When using cash registers to issue duplicate copies of uniform invoices, the business entity should print on the uniform invoice trading date, code of goods or service sold, tax code, quantity, unit price, amount, total, cash register number and trading code, as well as the buyer's business administration number, if the buyer is also a business entity, and give the receipt to the buyer, while keeping the seller's copy. 
When using cash registers to issue triplicate copies of uniform invoices, the business entity should follow the provisions in the foregoing paragraph, and in addition, indicate the sales amount and output tax on the uniform invoice separately if the buyer is also a business entity. The first copy of such uniform invoice is the tax deduction copy, which should be given to the buyer for tax deduction or tax credit if the buyer is a business entity, or disposed of by the issuer if the buyer is not a business entity; the second copy is the receipt copy, which should be given to the buyer for bookkeeping; the third copy is the stub copy, to be kept by the issuer. Uniform invoices issued by a business entity are not required to be stamped with the unique uniform invoice chop if the name, address and business administration number of the business entity are already printed on the invoice. 
 Update:2018-04-25

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