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

3） Forge or carve seals for supervising manufacture of invoices without authorization， forge or produce special products for anti-forged invoices without authorization；

　　（4） Enterprises printing invoices fail to print invoices in accordance with the “notice concerning invoice printing” or pro

duce special products for anti-forged invoices in accordance with the “notice concerning the production of special products for anti-forged invoices”；

　　（5） Re-lending or transferring seals for supervising manufacture of invoices and special products for anti-forged invoices；

　　（6） Enterprises engaging in the printing of invoices and production of special products for anti-forged invoices fail to destroy waste （substandard） products and thus incur losses；

　　（7） Invoice users printing invoices without permission；

　　（8） Formulating a management system for the printing of invoices and production of special products for anti-forged invoices not in accordance with the stipulations of tax authorities；

　　（9） Other acts of printing invoices and producing special products for anti-forged invoices not in accordance with stipulations.

　　Article 47 The following acts belong to conducts of receiving and purchasing invoices not according to stipulations：

　　（1） Receiving and purchasing invoices from units and individuals other than tax authorities；

　　（2） Engaging in sales of and illegal trade in invoices without permission；

　　（3） Transporting and sheltering sham invoices；

　　（4） Providing invoices for or borrowing invoices from others；

　　（5） Stealing （usurping） invoices；

　　（6） Other acts of receiving and purchasing invoices not according to stipulations.

　　Article 48 The following acts belong to conducts of drawing up invoices not according to stipulations：

　　（1） Failing to draw up invoices which should be done so；

　　（2） Filing in and drawing up invoice sheets that reveal the contents such as the amount of money in the upper and lower sheet， and the tax value of the sale item for VAT are inconsistent；

　　（3） The items filled in are incomplete；

　　（4） Obliterating invoices；

　　（5） Re-lend， transfer or draw up invoices on a commission basis；

　　（6） Tear off the invoice book and us the invoices without permission；

　　（7） Fabricate business activities， draw up false invoices；

　　（8） Draw up invoices which show the invoice and goods are inconsistent；

　　（9） Draw up invalid invoice；

　　（10） Unauthorized use of invoices drawn up by the region not designated；

　　（11） Make out other documents or blank notes （IOU） instead of invoices；

　　（12） Expand the scope for drawing up special invoices or special-purpose invoice for VAT；

　　（13） Fail to report on the situation regarding the use of invoice in accordance with stipulations；

　　（14） Fail to set up an invoice registration book in accordance with stipulations；

　　（15） Other acts of drawing up invoices in accordance with stipulations.

　　Article 49 The following acts belong to conducts of obtaining invoices in accordance with stipulations：

　　（1） Fail to obtain invoice which one should obtain；

　　（2） Obtain invoice inconsistent with stipulations；

　　（3） While obtaining invoice， one demands that the invoice maker alter the product name， sum of money or the value of VAT or one does all these on one's own；

　　（4） Fill in or draw up invoices on one's own and enter them into the account book；

　　（5） Other acts of obtaining invoices not according to stipulations.

　　Article 50 The following acts belong to conducts of not keeping invoices according to stipulations：

　　（1） Lose invoices；

　　（2） Damage （scrap） invoices；

　　（3） Los or scrap the counterfoil and invoice registration book；

　　（4） Hand in invoices for cancellation not according to stipulations；

　　（5） Enterprises which engage in the printing of invoices and production of special products for the anti-forged invoices lose invoices or the seal for supervising manufacture of invoices as well as special products for anti-forged invoices；

　　（6） Establish an i

nvoice-keeping system not according to stipulations；

　　（7） Other acts of keeping invoices not according to stipulations.

　　Article 51 The following acts belong to conducts of refusing to accept the tax authorities' check-up according to stipulations：

　　（1） Reject examination；

　　（2） Conceal the real situation；

　　（3） Create difficulties for and obstruct tax collectors from conducting examination；

　　（4） Refuse to accept the “invoice-changing certificate”；

　　（5） Refuse to provide related materials；

　　（6） Refuse to provide certificates confirmed by overseas notary organs or registered accountants；

　　（7） Refuse to accept inquiries pertaining to invoices；

　　（8） Other acts of failing to accept tax authorities' examination according to stipulations.

　　Article 52 The “illegal carrying， mailing， transporting or storing blank invoices” referred to in Article 37 of the Measures include blank invoices manufactured under the supervision of tax authorities and forged false blank invoices.

　　Article 53 The illegal trade in invoices mentioned in Article 38 of the Measures includes the illegal trade in invoices， the special products for anti-forged invoices and fabricated false invoices.

　　Article 54 The confiscation of illegal gain mentioned in Article 36， 37， 38， and 39 of the Measures refers to confiscation of the incomes gained from fabrication and illegal printing， production， trade， transfer， agency drawing up of invoices and untruthfully drawing up invoices as well as illegal carrying， mailing， transporting or storing invoices， seals for supervising manufacture of invoices or special products for anti-forged invoices and other acts contrary to the stipulations of the Rules.

　　Article 55 Cases concerning tax evasion resulting from violation of invoice management regulations shall be dealt with in accordance with the Law of the People's Republic of China for Tax Management.

　　With regard to serious cases of violation of invoice management regulations which constitute crimes， tax authorities shall transfer written reports to judicial organs for treatment.

　　Article 56 The “one may apply to the next higher tax authorities for reconsideration or submit the case to the people's court” mentioned in Article 40 of the Measures refers to that one may apply for reconsideration or submit the case to the people's court in accordance with the time limit and procedures set in the Law of the People's Republic of China for Tax collection and Management.

　　Chapter VI Supplementary Provisions

　　Article 57 The “specialized invoices” mentioned in Article 42 of the Measures refers to the deposit and loan， exchange， account-transfer voucher and insurance vouchers of state-owned financial and insurance enterprises； the postage stamps， mail sheets， telephone service and telegraph receipts； and passenger and cargo tickets handled by state- owned railway and civil aviation enterprises and state-owned highway and water transport enterprises under the communications department.

　　The specialized invoices used by non-state owned units and individuals who operate the enterprises contracted or leased to them by the above- mentioned units or enterprises owned by the state but operated privately， as well as other invoices of the above-mentioned units shall be chromatographed with the seal for supervising manufacture of unified national invoices and shall be placed under the unified management of tax authorities.

　　Article 58 The “upper” and “lower” mentioned in both the Measures and the Rules for Implementation all contain this figure.

　　Article 59 Illegal acts related to invoices occurred prior to implementation of the Measures shall be dealt with in accordance with the stipulation of the then effective laws， administrative regulations and rules.

　　Article 60 The State Administration of Taxation sh

all be responsible for the interpretation of the Rules for Implementation.

　　Article 61 The Rules for the Implementation shall enter into force as of the day of the implementation of the Measures of the People's Republic of China on Administration of Invoice. If the original related stipulations of various departments are contradictory to the Rules for Implementation， the matter should be dealt with in accordance with the Measures and the Rules for Implementation

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