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

issued under the supervision of tax authorities besides the computer-generated invoices shall be used. The stubs of the invoices so issued must be bound into booklets with sequential numbers.

　　Article 25 No unit or individual can lend， transfer or issue invoices on other unit's or individual's behalf. Without the prior approval from the tax authorities， they cannot use invoices by tearing invoice books apart， nor expand the scope of usage of the special invoices.

　　Illegal sales or purchases of invoices， stamps for supervision of the printing of invoices and anti-forgery devices for invoices are prohibited.

　　Article 26 The area of issuance of invoices is limited to the provinces， autonomous regions and municipalities directly under the Central Government where the units and individuals purchase them.

　　Tax authorities of the provinces， autonomous regions and municipalities directly under the Central Government may regulate the procedures for issuance of invoices cross city or county.

　　Article 27 Without prior approval， no unit or individual can carry， mail or transport blank invoices beyond the regions where these in voices are bound to be used.

　　Carrying， mailing and transporting blank invoices into or from the territory of China is prohibited.

　　Article 28 Units and individuals issuing invoices should establish a system for the use and registration of invoices， prepare a invoice register and report to the respective tax authorities on the use of invoices at regular intervals.

　　Article 29 Units and individuals issuing invoices should， at the same time as they go through the formalities for changing or cancelling tax registration， go through the formalities for changing or cancelling invoices and invoice purchase books.

　　Article 30 Units and individuals issuing invoices should， in accordance with the regulations of the tax authorities， store and keep invoices and shall not destroy the invoices without authorization. The stubs of the invoices already issued and the invoice register should be kept for five years. Upon completion of the perio

d the invoices shall be destroyed after examination by the relevant tax authorities.

　　Chapter V Inspection of Invoices

　　Article 31 in managing invoices， the tax authorities have the right to conduct the following inspections：

　　（1） Examining the printing， purchasing， issuing， obtaining and safe keeping of invoices；

　　（2） Selecting invoices to be examined；

　　（3） investigating and duplicating documents and materials related to the invoices；

　　（4） Inquiring the parties concerned about the problems and the conditions related to the invoices；

　　（5） Making notes， tape-recording， video-recording， taking photographs and making copies on the related state of affairs and data when dealing with cases of investigation of invoices.

　　Article 32 Units and individuals printing and using invoices must accept lawful inspection by tax authorities， present the truth and provide the relevant data without refusal or concealment. Tax officials should present their tax inspection permits at the time of inspection.

　　Article 33 When tax authorities take away the invoices already issued for inspection， they should issue certificates for exchange of the invoices to the units and individuals to be inspected. The certificates for exchange of the invoices and the invoices to be examined are equally authentic. The units and individuals whose invoices have been taken away for inspection must not refuse the above arrangement.

　　Tax authorities should issue receipts when taking away blank invoices for inspection， blank invoices that are found in order should be returned in time.

　　Article 34 In the course of examining the reporting of tax， should the tax authorities find any doubt with invoices or evidence concerning the reporting of tax obtained outside China by the units or individuals， they may ask the units or individuals for certificates of confirmation provided by foreign notary or chartered accountants. After examination and approval by the tax authorities， these invoices or evidence could be taken as basis for book-keeping.

　　Article 35 In the course of examining invoices， tax authorities may find the need to check how the stubs and invoices are completed， they may send out invoice completion checking cards to the units in possession of the invoices or stubs. These units concerned should complete the cards in accordance with facts and return them in time.

　　Chapter VI Penalty Provisions

　　Article 36 Acts violating the legislation for management of invoices include：

　　（1） Failure to print invoices or manufacture anti-forging devices for invoices in accordance with the relevant regulations；

　　（2） Failure to purchase invoices in accordance with the relevant regulations；

　　（3） Failure to issue invoices in accordance with the relevant regulations；

　　（4） Failure to obtain invoices in accordance with the relevant regulations；

　　（5） Failure to keep invoices in accordance with the relevant regulations；

　　（6） Failure to accept inspection by tax authorities in accordance with the relevant regulations.

　　For all the units and individuals who have committed one of the above said acts， the tax authorities may order them to rectify within a prescribed time limit， confiscate their illicit income and impose a fine of up to l0，000 yuan at the same time. Those who have committed two or more of the acts listed above can be penalized on separate accounts.

　　Article 37 Tax authorities shall confiscate the blank invoices and the illicit income of those who illegally carry， mail， transport or keep these invoices and a fine of up to 10，000 yuan may be imposed at the same time.

　　Article 38 Tax authorities shall seal up， detain or destroy the invoices illegally printed， counterfeited， bought or sold， and the privately made stamps for supervision of the printing of invoices and the anti-forgery

products for invoices. Tax authorities shall also confiscate the illicit income and the tools used in committing the offenses； a fine between 10，000 yuan and 50，000 yuan may be imposed at the same time； if these offenses constitute crimes， legal actions shall betaken against the offenders for their criminal liability.

　　Article 39 In cases of violations of the regulations on the control of invoices leading to the evasion and degradation of tax by other units or individuals， tax authorities shall confiscate the illicit income and a fine of no more than the actual amount of the tax evaded， unpaid or underpaid may be imposed at the same time.

　　Article 40 If the units or individuals concerned do not agree to the decisions of the tax authorities on the penalties imposed， they can apply to the higher tax authorities for reconsideration or file a suit at the People's Court in accordance with the law； the tax authorities which have made the decision on the penalties can apply to the People's Court to forcefully execute the penalties if the parties concerned have neither applied for reconsideration within the prescribebedtime， nor filed a suit at the People's Court， nor implemented the decisions.

　　Article 41 According to the relevant regulations， administrative sanctions shall be imposed on any tax officials who， by taking advantage of their positions， deliberately place obstacles before any units or individuals who print or use invoices or indulge in acts in violation of the regulations concerning the management of invoices. If such acts constitute criminal offenses， they shall be prosecuted for their criminal liability.

　　Chapter VII Supplementary Provisions

　　Article 42 The special invoices used by State-owned financial， posts and telecommunications， railways， civil aviation， road and water transport institutions， etc. may be managed by the respective competent departments of the State Council or the respective departments of the People's Governments of the provinces， autonomous regions and municipalities directly under the Central Government after the approval of the State Administration for Taxation or its branches in the provinces， autonomous regions and municipalities directly under the Central Government.

　　Article 43 In accordance with the need for economic development and for the collection and supervision of tax， the State encourages the use of cash registers. Specific procedures will be promulgated separately.

　　Article 44 The State Administration for Taxation shall be responsible for the interpretation of these Measures and the rules for their implementation shall be formulated by the State Administration for Taxation.

　　Article 45 These Measures shall come into effect on the day of their promulgation. The Interim Measures of the People's Republic of China for the Control of Invoices promulgated by the Ministry of Finance in 1986 and the Interim Provisions Concerning the Control of invoices of Foreign investment Enterprises and Foreign Enterprises promulgated in 1991 by the State Administration for Taxation shall be repealed as of the same date

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