units and individuals who draw up invoices should establish a system of depositing and keeping invoices set up an invoice registration book and regularly report to tax authorities on the use of invoices
开具发票的单位和个人应当建立发票保管制度，建立发票登记簿，定期向税务机关报告发票使用情况
以上为机器翻译结果，长、整句建议使用 人工翻译 。