Article 26, Paragraph 2, of the "Tax Audit Work Procedures" stipulates: When extracting copies of evidentiary materials, the original document preservation unit or individual shall indicate on the copy "checked with the original. Keep it with me" and be signed and sealed by the provider.

Article 79 of the "Tax Audit Work Procedures" stipulates: The signature referred to in these regulations shall be determined by distinguishing the following situations:

(1) If it belongs to a legal person or other organization, it shall be determined by The signature of the relevant person, stamped with the seal of the unit and marked with the date;

(2) If it belongs to an individual, it shall be signed by the individual and marked with the date.