中华人民共和国发票管理办法 MEASURES OF THE PEOPLES REPUBLIC OF CHINA FOR THE CONTROL OF INVOICES

（Approved by the State Council on December 12， 1993 and promulgated in Decree No. 6 by the Ministry of Finance on December 23， 1993）
颁布日期：19931223 　实施日期：19931223 　颁布单位：财政部

　　Chapter I General Provisions

　　Article 1 These Measures are formulated in accordance with the Law of the People's Republic of China for Tax Collection and Administration with a view to strengthening the control of invoices and the supervision of financial affairs， to ensuring tax revenue of the State and maintaining economic order.

　　Article 2 Units and individuals who print， receive， purchase， issue， obtain and keep invoices （hereinafter referred to as “units and individuals who print and use invoices”） within the territory of the People's Republic of China， must comply with these Measures.

　　Article 3 “The invoice” stated in these Measures refers to the certificates of payment or receipt of money made out or received in purchases and sales of goods， provision or acceptance of services and in other business activities.

　　Article 4 The State Administration for Taxation takes the overall responsibility for the control of invoices nationwide. The branches of the State Administration for Taxation and local tax bureaux of the provinces， autonomous regions and municipalities directly under the Central Government （hereinafter referred to as “tax authorities of the provinces， autonomous regions and municipalities directly under the Central Government”） shall， based on their respective responsibilities， make joint efforts to have good control of invoices in their respective administrative regions.

　　The relevant departments of finance， audit， administrations for industry and commerce， and public security shall within the scope of their responsibilities coordinate with the tax authorities to have good control of invoices.

　　Article 5 The categories， order of duplicates， contents and the range of usage of invoices shall be determined by the State Administration for Taxation.

　　Article 6 Any unit and individual can inform against any act violating the legislation for the control of invoices. Tax authorities shall maintain secrecy for the informers and present them with appropriate awards.

　　Chapter II Printing of Invoices

　　Article 7 Invoices shall be printed by enterprises appointed by tax authorities of the provinces， autonomous regions and municipalities directly under the Central Government； special invoices for Value-Added Tax shall solely be printed by the State Administration for Taxation. Printing， forgery and revision of invoices without permission are prohibited.

　　Article 8 Devices against forgery of invoices shall be produced by enterprises appointed by the State Administration for Taxation. Illegal manufacturing of these anti-forgery devices is prohibited.

　　Article 9 Tax authorities of the provinces， autonomous regions and municipalities directly under the Central Government shall implement the principle of unified control of the printing of invoices， strictly examine the qualifications of the enterprises engaged in printing invoices and issue invoice printing permit to these appointed enterprises.

　　Article 10 Invoices shall be stamped with a nationwide uniform stamp for supervision of the printing of invoices. The form of the stamp and the requirements for the printing and layout of invoices shall be stipulated by the State Administration for Taxation. The stamp for supervision of the printing of invoices shall be made by the tax authorities of the provinces， antonymous regions and municipalities directly under the Central Government. Forgery of the stamp for supervision of the printing of invoices is prohibited.

　　A system of changing the printing plate at irregular intervals shall be implemented.

　　Article 11 In accordance with unified regulations of tax authorities， enterprises printing invoices shall e

stablish a system for printing and managing invoices， and measures for safe-keeping.

　　A system of person-in-charge of the usage and control of the stamp for supervision of the printing of invoices and the special anti-forgery devices shall be implemented.

　　Article 12 Enterprises printing invoices must print the invoices in accordance with the type and amount approved by tax authorities.

　　Article 13 Invoices must be printed in Chinese. In autonomous regions， a national language used in common in that particular region can be added to the invoices. If necessary， invoices can be printed in both Chinese and a foreign language simultaneously.

　　Article 14 Apart from the special invoices for Value-Added Tax， the invoices used by units and individuals in various provinces， autonomous regions and municipalities directly under the Central Government should be printed within the respective provinces， autonomous regions and municipalities directly under the Central Government； if for any reason they must be printed in other provinces， autonomous regions and municipalities directly under the Central Government， the tax authorities of the relevant provinces， autonomous regions and municipalities directly under the Central Government should obtain consent from the tax authorities of these other provinces， autonomous regions and municipalities directly under the Central Government undertaking the printing of invoices. The invoices shall then be printed by the enterprises appointed by the tax authorities of these other provinces， autonomous regions and municipalities directly under the Central Government which undertake the printing of invoices.

　　Printing of invoices outside the territory of the People's Republic of China is prohibited.

　　Chapter III Purchasing of Invoices

　　Article 15 All units and individuals who perform tax registration according to the law shall， upon receiving the tax registration certificate， apply to acquire invoices from the respective tax authorities.

　　Article 16 Units and individuals applying for acquisition of invoices shall file an application for purchasing invoices， provide certificates of identity of the person in charge， tax registration certificates or other relevant documents， as well as moulds for stamps of the financial department or special stamps for invoices. After examination and approval of the relevant tax authorities， invoice purchase books will be issued.

　　Units and individuals who need invoices shall， based on the categories， quantity and mode of acquisition approved by the relevant authorities as indicated in the invoice purchase books， purchase invoices from the relevant tax authorities.

　　Article 17 Units and individuals who temporarily need to use invoices may directly apply to the relevant tax authorities for purchase.

　　Article 18 Units or individuals who temporarily carry on business activities outside their own provinces， autonomous regions and municipalities directly under the Central Government should by presenting the certificates from the tax authorities of their original location， apply for the acquisition of invoices from the local tax authorities where their business activities take place.

　　Tax authorities of the provinces， autonomous regions and municipalities directly under the Central Government shall regulate the procedures for acquisition of invoices by units or individuals who temporarily carry on cross city or county business within the provinces， autonomous regions and municipalities directly under the Central Government.

　　Article 19 For units and individuals from other provinces， autonomous regions and municipalities directly under the Central Government applying for purchase of invoices for temporary business activities in the areas under their own jurisdiction， tax authorities can request for provision of guarantors or a security deposit of not exceeding 10，000

yuan based on the face value of the invoices purchased and handing in the invoices for disposal within a set time limit.

　　For those who hand in invoices on time for disposal， their guarantors shall be released from the commitments or have their security deposit refunded； for those who fail to hand in the invoices for disposal on time， their legal liabilities should be taken over by the guarantors or satisfied with the security deposit.

　　Tax authorities shall issue receipts upon collecting security deposit.

　　Chapter IV Issuance and Safekeeping of Invoices

　　Article 20 Units and individuals engaged in the sales of goods， provision of services and other business activities， should issue invoices to the payers when collecting payment in business activities with outside parties. However， under extraordinary circumstances， payers can issue invoices to payees.

　　Article 21 Units and individuals engaged in production and business activities should obtain invoices from payees for payment made in purchasing commodities， accepting services and taking part in other business activities. Upon receipt of the invoice， they should not ask for alteration of the name of article and amount of payment.

　　Article 22 Invoices not in line with the regulations must not be taken as the proof for reimbursement. Any unit and individual has the right to refuse such invoices.

　　Article 23 Invoices should be issued column by column and with all the duplicates， in strict accordance with the time limit and sequence stipulated in the regulations and be stamped with the unit's stamp of the financial department or a special stamp for invoices.

　　Article 24 In use of computers to generate invoices， prior approval from the respective tax authorities should be obtained. Standard invoices

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/