The payee of the invoice is issued in the name of an individual, but it cannot be reimbursed with the seal of the company.

The payee of the invoice issued in the name of, but stamped with the company seal, is an irregular invoice, as follows:

1. If the invoice issued by the payee in the name of an individual indicates that the payee is an individual or an individual industrial and commercial household, only the personal signature seal or the individual industrial and commercial household seal can be affixed;

2. If the invoice payee issues it in the name of the company, it can only be stamped with the company seal;

3. The payee of an invoice issued in the name but stamped with the company seal is an invoice that does not meet the requirements. Any unit or individual has the right to reject invoices that do not meet the requirements, and invoices cannot be used as legal financial reimbursement vouchers.

Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:

1, lend, transfer, and introduce others to transfer invoices, invoice producer seals and invoice anti-counterfeiting special products;

2. Receiving, issuing, storing, carrying, mailing or transporting invoices that you know or should know are privately printed, forged, altered, illegally obtained or invalidated;

3. Unpack the invoice;

4. Expand the scope of use of invoices;

5. Use other vouchers instead of invoices.

The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.

Measures for the Administration of Invoices in People's Republic of China (PRC) Article 27 Units and individuals that issue invoices shall establish a registration system for the use of invoices, establish an invoice register, and regularly report the use of invoices to the competent tax authorities.

Thirtieth tax authorities have the right to carry out the following inspections in invoice management:

(a) check the printing, purchase, issuance, acquisition, storage and cancellation of invoices;

(2) Inspection of transferred-out invoices;

(3) Consulting and copying vouchers and materials related to invoices;

(4) Asking the parties about the invoice;

(five) when investigating and handling invoice cases, you can record, record, video, photograph and copy the information and materials related to the case.