一、发票保证金必须严格按照《中华人民共和国发票管理办法》第十九条的有关规定收取,各地税务机关不得超范围、超标准收取发票保证金。税务机关收取纳税人发票保证金时,应当开具《税务代保管资金专用收据》。二、在本省、自治区、直辖市范围内跨市、县从事临时经营活动不得收 First, the invoice deposit must be strictly in accordance with the “People’s Republic of Invoice Management Measures” Article 19 of the relevant provisions of the collection, all local tax authorities shall not exceed the scope, exceeding the standard invoice deposit. When the tax authorities collect the deposit of taxpayers’ invoices, they shall issue a “special receipt on behalf of the tax department for deposit of funds”. Second, interim cities and counties in the province, autonomous region and municipality directly under the Central Government may not engage in temporary business activities