Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).
Article 4 The competent tax authorities in the State Council shall be in charge of the national invoice management. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.
Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.
Article 10 Invoices shall be overprinted with a unified national invoice producer seal. The style of the national unified invoice producer seal and the requirements for invoice layout printing shall be stipulated by the competent tax department of the State Council. The invoice producer seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is forbidden to forge the seal of invoice producer.
Invoices should be changed irregularly.