中华人民共和国发票管理办法实施细则 Rules for the Implementation of the Measures of the Peoples Republic of China on A

颁布日期：19931228 　实施日期：19931228 　颁布单位：国家税务总局

　　GuoShuiFa [1993] No.157

　　December 28， 1993

　　Chapter I General Provisions

　　Article 1 The rules for implementation are hereby formulated in accordance with the stipulations of Article 44 of the Measures of the People's Republic of China on Administration of Invoice （hereinafter referred to as the Measures）

　　Article 2 The seal used for supervising the manufacture of the nation's unified invoices is the legal indication of the tax authorities' management of invoice， its shape， specification， content and color are determined by the State Administration of Taxation. With the exception of approval granted by the State Administration of Taxation or by the branches of the State Administration of Taxation in various provinces， autonomous regions and municipalitie directly under the Central Government and by tax bureaus of various provinces， autonomous regions and municipalities directly under the Central Government （the State Administration of Taxation， the branches of the State Administration in various provinces， autonomous regions and municipalities directly under the Central Government and local tax bureaus of various provinces， autonomous regions and municipalities directly under the Central Government are hereinafter referred to as provincial- level tax authorities） in accordance with their respective responsibilities， invoices should all be printed with the seal for supervising the manufacture of unified national invoices.

　　Article 3 The classification of the categories of invoices shall be determined by tax authorities at or above the provincial level.

　　Article 4 Invoice basically consists of triplicate forms， the first form is the invoice stub， the invoice maker retains the stub for future reference； the second form is the invoice form， the receiver uses it as the primitive voucher for paying or receiving money； the third form is the form for keeping accounts， the drawer uses it as a primitive voucher for keeping account.

　　The basic forms of special-purpose invoices for VAT should also include the deducting form， the invoice receiver uses it as a voucher for deducting tax money.

　　In addition to the special invoices for VAT， tax authorities at or above the county （city） level may increase or decrease the number of invoice forms in light of needs and determine their uses.

　　Article 5 The basic contents of invoice include name of invoice， track and number of word， the number and uses of invoice form， the client's name， the bank of deposit and account number， the name of commodities and the project of business， measurement unit， quantity， unit price， amounts in words and figures， the drawer， the date of making out an invoice， the name （signature） of a unit or individual who makes out the invoice.

　　Where there are withholding， collecting and levying taxes on a commission basis， the contents of their invoices should include the rates of taxes withheld， collected and levied on a commission basis and the amounts of taxes withheld， collected and levied on a commission basis.

　　The special invoices for VAT should also include： the address， tax registration number， the rate and amount of VAT of the goods purchaser， the name， address and tax registration number of the goods supplier.

　　Article 6 The unified form of invoice used nationwide shall be determined by the State Administration of Taxation.

　　The unified form of invoice used within the scope of a province， autonomous region or municipality directly under the Central Government shall be determined by provincial-level tax authorities.

　　The form of invoice referred to in this Article include the variety of the invoice， the purposes， concrete contents， layout， specification and scope of use of various sheets of invoice.

　　Article 7 Units which have a fixed production and management

site， complete financial and invoice management systems and a large invoice use volume may apply for printing invoice to be printed with the name of their own units； if unified form of invoice cannot satisfy business needs， unit may design invoice forms of their own units， but they must have the approval from tax authorities at or above the county （city） level， of which special invoice for VAT shall be decided separately by the State Administration of Taxation.

　　Chapter II The Printing of Invoices

　　Article 8 “The special invoice for VAT shall be decided separately by the State Administration of Taxation” referred to in Article 7 of the Measures means that invoices are printed exclusively by the enterprise designated by the State Administration of Taxation.

　　Article 9 Enterprises printing invoices and enterprises producing special products for anti-fake invoices shall possess the following qualifications：

　　（1） Their equipment and technology level can meet the needs of printing invoices and producing special products for anti-fake invoices；

　　（2） Capable of guaranteeing supply in compliance with the demands of tax authorities；

　　（3） They have standard enterprise management and strict quality supervision system；

　　（4） They have a special workshop for production， special warehouse for storage， and special personnel in charge；

　　（5） Capable of strictly abiding by the stipulations on the printing of invoices and the production and management of special products for anti- fake invoices.

　　Article 10 Invoice printing permit and permit of the production of special products for anti-fake invoices shall be formulated and issued exclusively by the State Administration of Taxation. Tax authorities should regularly conduct supervision and examination of enterprises printing invoices and enterprises producing special products for anti-fake invoices， with regard to those who fail to meet the requirements， the tax authorities should disqualify them to print invoices and produce special products for anti-fake invoices.

　　Article 11 Enterprises printing invoices and enterprises producing special products for anti-forged invoices shall establish the following systems：

　　（1） Production responsibility system；

　　（2） Secrecy system；

　　（3） Quality inspection system；

　　（4） Custodian system；

　　（5） Other related systems.

　　Article 12 Before the printing of invoices or the production of special products for anti-forged invoices， the competent tax authorities should issue a notice concerning the printing of invoices or the production of special products for anti-forged invoices. Enterprises designated to print or produce shall perform such task in compliance with the requirements.

　　The notice on the printing of invoices shall include clearly stated name of the invoice-printing enterprise， the name of the user， name， category， the sheet number， specification， color of invoice， the printed quantity， start-stop numbers， and the time and place of delivery.

　　The notice concerning the production of special products for anti-forged invoices shall include such contents as the name of clearly state enterprises producing special products for anti-forged invoices， the name of special products for anti-forged invoices， major technical indices and quality requirements and annual planned output.

　　Article 13 The finished products completed by enterprises printing invoices and enterprises producing special products for anti-forged invoices， as well as special products for anti-forged invoices purchased by invoice-printing enterprises shall be properly stored in special warehouse after being checked and accepted in accordance with stipulations， and shall not be lost. Substandard and waste products shall be reported to tax authorities for approval and be destroyed in a concentrated way.

　　Article 14 The specif

ic time， content and request of changing the printing plate at indefinite intervals shall be determined by the state Administration of Taxation.

　　Chapter III Receiving and Purchase of Invoices

　　Article 15 Units which do not need to perform tax registration according to law but need to receive and purchase invoices may， in line with related stipulations of the Measures， apply to competent tax authorities for receiving and purchasing invoices.

　　Article 16 While unit and individual who apply for receiving and purchasing special invoices for VAT provide certificates stipulated in Article 16 of the Measures， they shall provide the tax registration certificate （duplicate） stamped with the special seal confirming it or him being “ordinary VAT payer”。 Non-VAT payer and small-scale VAT tax payer confirmed by related stipulations on VAT shall not receive and purchase special invoices for VAT.

　　Article 17 The tax registration documents mentioned in Article 16 of the Measures refer to tax registration certificates （original and duplicate）， and registered tax registration certificates （original and duplicate）。

　　Article 18 The application for the purchase of invoices mentioned in Article 16 of the Measures shall include clearly stated name of the unit and individual， the trade they belong to and the economic type， the category， name， and quantity of the invoices they need and shall be stamped with the public seal of their unit and the seal of the person handling the matter.

　　Article 19 The ID card mentioned in Article 16 of the Measures refers to the resident ID card， passport， work certificate of the person handling the matter as well as other documents capable of proving the capacity of the person handling the matter.

　　Article 20 The financial seal me

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