Core Viewpoint - The article discusses the regulations and guidelines surrounding the issuance and management of invoices in China, emphasizing the legal equivalence of electronic and paper invoices, as well as the procedures for new businesses to obtain invoices [5][11]. Invoice Issuance and Usage - The management regulations state that when obtaining an invoice, changes to the item name and amount are not allowed if the total amount remains unchanged [3]. - Electronic invoices can be used for accounting, input tax deductions, and income tax deductions just like paper invoices, as they hold the same legal status [5]. - Both electronic and paper invoices have basic types, including the stub, invoice, and accounting copies, with electronic invoices not distinguishing between types [7]. New Business Invoice Procedures - New businesses must present their establishment registration or tax registration documents, along with the identity proof of the person handling the application, to the tax authority to obtain invoices [11]. Changes in Invoice Management - Recent revisions to the invoice management regulations have altered the procedures for voiding and red-letter invoices. If a paper invoice needs to be voided due to errors or returns, all copies must be returned and marked as "void" [16]. Special Cases for Invoice Issuance - Taxpayers cannot issue special VAT invoices to individual consumers for certain sales, including services and real estate transactions [18].

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