Business entities meeting the criteria below may apply to the competent authority for permission to use cash registers to issue receipts instead of issuing uniform invoices:
1.The business entity is a company limited by share and practices sound accounting system.
2.The business entity engages in retail business.
3.The goods or services supplied by the business entity may be numbered and price tagged.

A cash register used by a business entity to issue receipts instead of issuing uniform invoices must be equipped with the following functions:
1.It can add up sales amount and business tax to show the total amount.
2.It can print a buyer's copy and seller's copy of the receipt simultaneously.
3.It can perform statistical functions, such as tallying total amount, daily total and monthly total.
4.It can keep discount records and correction records, and mark those transactions with distinct signs.
5.It has a sealed memory device for recording the total sum of entries where the amount cannot be zeroed out and does not have the function of entry deduction; the memory shall have the capacity for recording at least a ten-digit number.
6.It has the sealed journal of number of transactions that cannot be zeroed out.
7.It can perform account reconciliation and account closing.
8.It is able to mark TX for taxable sales.

The provisions regarding reporting the codes of goods or services sold by a business entity specified in Article 5 herein apply to this chapter.

Business entities should prepare their own paper tapes for the cash register receipts, and prior to using the cash register, register with the competent authority by submitting a chop verification report, which states the number of rolls prepared. If the business entity loses blank, unused receipts, it shall immediately report to the competent authority and describe the course of events.

Business entities that use cash registers to issue receipts instead of issuing uniform invoices should give the buyer's copy to the buyer and keep the seller's copy.
Buyers may present the buyer's copy of the cash register receipt in exchange for a uniform invoice, and the business entity may not refuse such a request.

Business entities that use cash registers to issue receipts instead of issuing uniform invoices shall issue a uniform invoice in duplicate each day, which states the daily total of cash register receipts issued (based on seller's copies) minus the amount for which uniform invoices have been issued, mark the wording of "Summary Issue" on such invoices and keep them. At the time of filing a tax return for the period, the business entity should note the amounts of summary uniform invoices in the detailed list of uniform invoice attached to the tax return.