Tax authorities which charge the guaranty money shall make out a receipt 三是对于其他单位和个人，实行申请填开制度。
2.
The tax authorities of the business [ ] may ask them to provide guarantor or to pay guaranty money not exceeding 10000 yuan in accordance with the face value and quantity of the invoice they received and purchased and hand in the invoice for cancellation 经营地税务机关可以要求其提供保证人或者根据所领购发票的票面限额及数量交纳不超过1万元的保证金，并限期缴销发票。
3.
Article132 an insurance agent and an insurance broker shall acquire the qualifications provided for by insurance supervision and administration department and obtain the insurance agency business permit of insurance brokerage permit from the insurance supervision and administration department and go through the registration procedures with the administrations for industry and commerce , obtain business licenses and pay the guaranty money or take out professional liability insurance policies 第一百三十二条保险代理人、保险经纪人应当具备保险监督管理机构规定的资格条件，并取得保险监督管理机构颁发的经营保险代理业务许可证或者经纪业务许可证，向工商行政管理机关办理登记，领取营业执照，并缴存保证金或者投保职业责任保险。
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