1. When filling in an invoice, the payee and the approver, the drawer and the payee can be the same and appear on the bill information at the same time, but the drawer and the approver cannot be the same. Taxpayers should truthfully fill in the relevant information according to the actual situation and abide by the relevant provisions of the financial accounting system. When using the self-service machine to issue invoices, the name of the payee should be written in the payee column, the name of the person in charge of finance should be written in the auditor column, and the name of the agent should be the drawer;

2. The auditor, payee and drawer must truthfully fill in the corresponding columns on the invoice in accordance with the provisions of the tax bureaus in Beijing and Guangdong, and the auditor and drawer should be different people.

Legal basis: Article 28 of the Measures for the Administration of Invoices in People's Republic of China (PRC).

When issuing invoices, units and individuals must fill them in the numbered order, with complete items, true contents and clear handwriting, print all copies at one time, and affix the special seal for invoices on the invoice and deduction.

Article 33

Units and individuals who use tickets have the right to apply to the tax authorities for authentication of invoices. The tax authorities that accept the application shall accept and be responsible for identifying the authenticity of the invoice; If it is difficult to identify, it may be submitted to the invoice producer tax authorities for assistance in identification.

Invoices seized at forged or altered sites, as well as sales and storage sites, shall be appraised by local tax authorities.