The invoice storage system is as follows:

1, special custody system. It is to fully implement the system of centralized special custody of invoices according to specific conditions. To determine the person responsible for invoice management, receiving and issuing and other daily work. The tax authorities and all ticketing units and individuals shall set up full-time invoice administrators according to actual needs. Establish a strict invoice receiving and issuing system, clarify their job responsibilities, establish and implement a strict post responsibility assessment system, so as to make regular inspections, cash rewards and punishments, and fully mobilize their work enthusiasm.

2. Special warehouse storage system. It means to have special invoice storage facilities to ensure the safety of invoices. Tax authorities at all levels should set up special warehouses to store invoices in strict accordance with regulations, and be equipped with necessary security measures such as theft prevention, fire prevention, mildew prevention, insect prevention, rat bite prevention and loss prevention. Units and individuals who use tickets should also be equipped with special counters, which should be stacked according to categories and numbers for easy access and counting. The storage of special VAT invoices shall be subject to a 24-hour double duty system.

3. Special account registration system. It is necessary to establish a general ledger and subsidiary ledger for invoice management, register all centralized invoices, reflect the number of invoices printed, collected, used and kept through the account table, and be signed and sealed by the purchasing (receiving) personnel, so that the procedures are complete and the responsibilities are clear, and the accounts are consistent, the accounts are consistent and the accounts are consistent.

4. Custody and handover system. When the invoice keeper leaves his post or leaves his post for some reason, he must go through the handover procedures with the successor within the prescribed time limit, and the relevant personnel will supervise the handover on the spot. If the handover procedures are unclear, they shall not leave their posts. In case of handover, the handover list shall be filled in. The replacement personnel shall check, count and accept the inventory invoices item by item. Inventory invoices shall be handed over according to the balance in the Invoice Receipt and Delivery Register. The actual inventory and the balance in the register must be consistent. If there is any discrepancy, the handover personnel shall find out within a time limit. After handover, the handover parties and supervisors shall sign or seal the handover list. Invoice stubs used by ticket selling units and individuals shall not be destroyed by any unit or individual without permission within the preservation period.

5. Regular inventory system. Tax authorities at all levels, ticket-using units and individuals shall regularly take stock of unused invoices and check whether the accounts are consistent. The State Taxation Bureau of the municipality under the provincial jurisdiction checks the special VAT invoice once a month, the State Taxation Bureau of the county (district) checks the special VAT invoice once every ten days, and the competent tax authorities check the special VAT invoice once a day. County (city) level tax authorities should check the inventory invoices of grassroots tax authorities and ticket-using units within their jurisdiction at least once every six months.

What is the inspection of invoices?

According to Chapter V of the Measures for the Administration of Invoices in People's Republic of China (PRC), the provisions on invoice inspection are as follows:

Article 31? The tax authorities have the right to conduct the following inspections on invoice management:

(a) to check the printing, purchase, issuance, acquisition and storage 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, video, photograph and copy the information and materials related to the case.

Article 32? Units and individuals that print and use invoices must accept inspection by tax authorities according to law, truthfully report the situation and provide relevant information, and may not refuse or conceal it.

When conducting inspection, tax officials shall show their tax inspection certificates.

Article 33? When the tax authorities need to transfer the issued invoices out for inspection, they shall issue invoices to the inspected units and individuals for replacement. Invoice replacement and invoice transfer-out inspection have the same effect. Units and individuals transferring out for inspection shall not refuse to accept it.

When the tax authorities need to transfer blank invoices for inspection, they shall issue receipts; If there is no problem after investigation, it shall be returned in time.

Article 34? If the tax authorities are in doubt about the tax-related invoices or vouchers obtained by units and individuals from outside China, they may ask them to provide the confirmation certificate of overseas notaries or certified public accountants, which can only be used as accounting vouchers after being examined and approved by the tax authorities.

Article 35? When the tax authorities need to check the invoice stub and the invoice stub in the invoice inspection, they can issue the invoice stub check card to the unit that holds the invoice or the invoice stub, and the relevant unit shall truthfully fill in and report it on schedule.