In addition to Jing Country The State Administration of Taxation or the State Administration of Taxation, Autonomous Region Taxation of municipalities directly under the central government Branch Office In accordance with the respective responsibilities approved by the local taxation bureaus of provinces, autonomous regions, and municipalities directly under the central government, the invoice shall be overprinted with the national uniform invoice supervision system. However, the professional invoices of state-owned financial, insurance, posts and telecommunications, railways, civil aviation, highways, and water transportation units, which are approved by the State Administration of Taxation or sub bureaus of provinces, autonomous regions and municipalities directly under the central government, can be managed by the competent departments of the State Council or the people's governments of provinces, autonomous regions and municipalities directly under the central government. However, the above units contracted or leased the professional invoices used by non-state-owned units or individuals to operate or take state owned private forms, and other invoices of the above units should be overprinted with the invoice supervision chapter and incorporated into the unified management invoice of the tax authorities.