From February 1 2007, all units and individuals engaged in taxable services in the construction industry must issue invoices for the construction industry uniformly printed by the tax authorities when collecting the project (settlement).

According to different users, construction industry invoices can be divided into two types: construction industry unified invoices (self-invoicing) (hereinafter referred to as construction industry self-invoicing) and construction industry unified invoices (invoicing). Self-invoicing in the construction industry is purchased and issued by self-invoicing taxpayers; The construction industry should issue invoices on behalf of the tax authorities, and non-tax authorities may not issue invoices on behalf of other units.

"Construction Industry Invoice" is a computer triplicate invoice. The first invoice copy (the payer's payment voucher is printed in brown), the second bookkeeping copy (the payee's bookkeeping voucher is printed in red) and the third stub copy (the payee keeps it and the printing color is black); Invoice code and invoice number are printed in black; The specification is 24 1mm× 177mm (with ticket sample attached). The construction industry invoice stub shall be retained by the tax authorities on behalf of the construction industry.