The drawing up of invoice with computer should be approved by tax authorities, external invoices made under the exclusive supervision of tax authorities should be used, the stub form of invoices after drawn up should be bound into a book form.

• 使用计算机开具发票，须经税务机关批准，并使用税务机关统一监制的机外发票，开具后的存根联应当按照顺序号装订成册。