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

ntioned in Article 16 of the Measures refers to the special financial seal of the unit or other financial seals.

　　Article 21 The special invoice seal mentioned in Article 16 of the Measures refers to the financial seal for the unit which lacks （or finds it inconvenient to use） and the seal carved by an individual industrial and commercial household in accordance with the unified stipulations of tax authorities and stamped with such additional words as its name， tax registration number， special invoice seal used when receiving or drawing up receipts. The form and use method of the “special invoice seal” shall be determined by provincial-level tax authorities.

　　Article 22 The die of the financial seal and special invoice seal provided by tax authorities for the unit and individual using invoice shall be preserved for reference.

　　Article 23 The contents of the invoice-receiving and purchasing book mentioned in Article 16 of the Measures shall include the name of the unit and individual using the invoice， the trade they belong to， economic type， the method of invoice purchase， the category of invoice ratified for purchase， the name of invoice， the receiving and purchasing date， the amount approved for purchase， start-stop numer， record on breach of rules， signature （seal） of invoice receiver and purchaser， the tax authorities （seal） which verified and issued the invoice.

　　Article 24 The methods of invoice purchase mentioned in Article 16 of the Measures refer to supply in batch， handing in the old and buying the new or checking the old and purchasing the new.

　　Article 25 While selling invoices， the tax authorities shall charge production cost and management fees in accordance with the verified and ratified charging standard， and draw up a receipt for the invoice-buying unit and individual. The production cost and management fee shall be regarded as a special fund for special purpose and shall not be diverted to other purposes， provincial-level tax authorities shall formulate a concrete management system.

　　Article 26 Unit and individual who apply to the tax authorities for drawing u

p invoices shall all provide written certificates concerning the purchasing and market business and concerning their acceptance of services or other business activities.

　　With regard to those who should pay tax according to the stipulations of the Tax Law， the tax authorities shall levy tax while drawing up a receipt.

　　Article 27 The guarantors mentioned in Article 19 of the Measures refers to citizens， corporations or other economic organizations with guaranteeing capability within the territory of China， state organs shall not act as guarantors.

　　A guarantor who agrees to provide guarantee for the unit and individual receiving and purchasing invoice shall fill out a warranty.

　　The contents of the warranty include： the object， scope， time limit and responsibility of guarantee as well as other related matters.

　　The warranty takes effect only after it is signed and sealed by the invoice purchaser， guarantor and tax authorities.

　　Article 28 The “legal responsibility undertaken by the guarantor or by earnest money” mentioned in Clause 2 of Article 19 of the Measures means ordering the guarantor to pay fine or pay fine with earnest money.

　　Article 29 The concrete scope for providing guarantor or paying earnest money as well as the methods for providing guarantor or paying earnest money related to engaging in temporary business activities by spanning cities and counties within the province， autonomous region and municipality directly under the Central Government concerned shall be stipulated by provincial-level tax authorities.

　　Article 30 The “invoice drawn up by the payer for the receiver under special circumstance” mentioned in Article 20 of the Measures refers to the invoices drawn up by the purchasing unit and withholding agent while paying personal money.

　　Article 31 Whether or not the retail sales of small amount of commodities or provision of minor services to individual consumers can be exempt from the drawing up of invoices one by one shall be decided by provincial-level tax authorities.

　　Article 32 The invoices which do not conform to the stipulations mentioned in Article 22 of the Measures refer to invoices drawn up or gained whose manufacture should but has not gone through the supervision of tax authorities， or the items filled in are incomplete， the contents are untrue， the handwriting is illegible or lacks the stamp of the financial seal or special invoice seal， forged， invalid and other invoices inconsistent with the stipulations of tax authorities.

　　Article 33 Unit and individual who fill in and draw up invoices shall draw up invoices when business income is confirmed after the occurrence of business management. No drawing up of invoices is allowed before the occurrence of business management.

　　Article 34 After the drawing up of invoice， in case there is the return of goods already sold which needs the drawing up of red-character invoice， the original invoice must be recovered and the word “invalid” must be clearly stated or effective certificate of the other party should be obtained； when there are discount and allowance for sales， a sale invoice shall be re-drawn up after recovering the original invoice and the word “invalid” is clearly stated.

　　Article 35 Unit and individual， while drawing up invoice， shall fill in and draw up invoice in accordance with the number order， the items filled in shall be complete， contents shall be real， words legible， all sheets of invoice shall be duplicated， printed in one single time， the contents shall be completely consistent， the financial seal or the special invoice seal shall be fixed in all sheets of the invoice and the withholding sheets.

　　Article 36 Chinese language shall be used in drawing up invoices. In national autonomous areas a nationality language commonly used in the locality may be used simultaneously. Enterprises with foreign investment

and foreign enterprises may simultaneously use a foreign language.

　　Article 37 The “invoices turned out of computers” mentioned in Article 24 of the Measures refer to invoices printed by enterprises designated to print invoices with the approval from tax authorities and provided for computer to draw up.

　　Article 38 With regard to those who need to draw up invoices by spanning provinces， autonomous regions and municipalities directly under the Central Government in accordance with the needs of taxation management， the matter shall be decided by the State Administration of Taxation.

　　Whether or not neighboring cities and counties in a province are allowed to draw up invoices by spanning provinces， autonomous regions and municipalities directly under the Central Government shall be determined by provincial-level tax authorities.

　　Article 39 The specified regions using invoices mentioned in Article 27 of the Measures include the regions stipulated by the State Administration of Taxation and provincial-level tax authorities.

　　Article 40 The sample and use methods of invoice registration books， as well as the form and time limit related to reports on the use situation mentioned in Article 38 of the Measures shall be determined by provincial-level tax authorities.

　　Article 41 Unit and individual using invoices shall properly keep the invoices and shall not lose them. Those who lose the invoice shall submit a written report on the day of loss to the competent tax authorities and shall announce and declare its cancellation on such mass media as newspapers， magazines and television.

　　Chaprter IV The Check Up On Invoices

　　Article 42 The invoice-changing certificate mentioned in Article 33 of the Measures is used only within the scope of the county （city） concerned. When one needs to transfer the invoice out of the county （city） for examination， one shall contact the county （city） tax authorities and use local invoice-changing certificate.

　　Article 43 Real and false invoices shall be appraised by tax authorities.

　　Article 44 Unit which receives or keeps the invoice counterfoil shall， within 15 days after receiving the “verification card for filling in the invoice situation” from the tax authorities， fill in the related situation and return it to the department concerned， the pattern of the “verification card for filling in the invoice situation” shall be determined by the State Administration of Taxation.

　　Chapter V Penalty Provisions

　　Article 45 In meting out punishment of acts violating invoice management regulations， the tax authorities shall notify the party concerned in written form of the decision on handling the case； they shall place the case on file for investigation and prosecution in regard to violation of invoice management regulations.

　　Administrative penalty related to violation of invoice management regulations shall be decided by tax authorities at or above the county level； the value of fine or the amount of illegal gain to be confiscated that stands at less than 1000 yuan may be decided by the tax office itself.

　　Article 46 The following acts belong to conducts of failing to print invoices and produce special products for anti-forged invoices according to stipulations：

　　（1） Enterprises not designated by provincial-level tax authorities but engage in unauthorized printing of invoices；

　　（2） Enterprises not designated by the State Administration of Taxation but engage in unauthorized production of special products for anti- forged invoices， or print special invoices for VAT；

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