porno Chinese Law | China: What is the procedure concerning the storage of invoices?
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What is the procedure concerning the storage of invoices?

(a) An enterprise or individual that issues invoices should set up an invoice register recording the usage of invoices and report to the competent tax office on such usage on a regular basis.

(b) When an enterprise or individual applies for changes or cancellation 9f tax registration, the invoices and invoice books should also be changed or cancelled at the same time.

(c) An enterprise or individual should take good care of the invoices and keep them in good condition pursuant to the rules of the tax office.

Invoice stubs and invoice registers should be retained for five years after which time they should be destroyed upon checking by the tax office.

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