There is no provision in the tax law that they cannot be the same person. Strictly speaking in the accounting system, the issuer and the reviewer cannot be the same person.

According to Article 4 of the "Implementation Rules of the Invoice Management Measures": the basic content of the invoice includes: the name of the invoice, the invoice code and number, the copy and purpose, the customer's name, the bank and account number, and the name of the product. Or business items, unit of measurement, quantity, unit price, amount in upper and lower case, invoice issuer, invoicing date, name (seal) of the invoicing unit (individual), etc.

Article 28: When issuing invoices, units and individuals must fill in the invoices in the order of numbers, complete the items, the content is true, the handwriting is clear, all the invoices are printed at once, and the contents are completely consistent. , and stamp the special invoice seal on the invoice page and the deduction page.

Extended information:

The invoice must be recorded on the bill and signed on the bill. If it is a legal person, it must be signed by its authorized person. The invoicer is the debtor of the instrument and has the obligation to pay or to guarantee payment.

The invoicer of the bill does not directly bear the obligation to pay. Before the bill is accepted, the invoicer is the principal debtor; after acceptance, the invoicer has the obligation to ensure the payer's acceptance and payment. When the bill is accepted, In case of refusal to accept or pay, the holder may exercise the right of recourse against the invoicer.

The issuer of the promissory note is the principal debtor and has the obligation to pay directly. The Geneva Convention on the Uniform Law of Bills of Exchange and Promissory Notes stipulates that the liability of the issuer of a promissory note is the same as that of the acceptor of the bill. The British Instruments Law also regards the issuer of the promissory note as equivalent to the acceptor of the bill of exchange. The drawee of the check has the obligation to guarantee payment.

Baidu Encyclopedia - Implementation Rules of the Invoice Management Measures of the People's Republic of China