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国家税务总局关于贯彻实施《中华人民共和国发票管理办法》的通知(附英文)

1993年12月28日,国家税务总局

通知
各省、自治区、直辖市税务局,各计划单列市税务局,沈阳、长春、哈尔滨、南京、武汉、成都、西安、广州市税务局:
经国务院批准,财政部于1993年12月23日颁发了《中华人民共和国发票管理办法》(以下简称《办法》)。为使《办法》更具可操作性,便于贯彻实施和开展宣传,根据《办法》的授权,国家税务总局制定了《〈中华人民共和国发票管理办法〉实施细则》(以下简称《细则》),并编写了《〈中华人民共和国发票管理办法〉宣传提纲》(以下简称《宣传提纲》)。现将《办法》转发给你们,《细则》和《宣传提纲》一并下发,并就贯彻实施《办法》的有关问题通知如下:
一、提高认识、加强领导。《办法》是我国第一部由国务院批准发布的发票管理行政法规。《办法》的颁布,标志着我国发票管理在规范化、法制化方面迈上了一个新台阶。它统一了我国现行的发票管理制度,强化了税务机关的发票管理职能,规范了发票管理程序,加重了对发票违法行为的处罚力度;同时,严格了对税务机关行使职权的约束,体现了对印制、使用发票单位和个人合法权益的保护。这不仅有利于进一步健全税收征管法规体系,切实加强发票管理工作,更好地发挥税收的监控职能,而且有利于维护市场经济秩序,促进公平竞争,推进改革开放和经济建设持续、快速、健康地发展。因此,各级税务机关和广大税务干部务必提高认识,统一思想,不仅要看到《办法》的颁布对于加强税收征管,提高发票管理水平的重要意义,还应充分认识到它在社会主义市场经济体制建立过程中的重要作用。各地要把《办法》的贯彻实施当成一件大事来抓,切实加强领导,抓紧制定出贯彻实施的具体意见和措施,及时向当地党政领导汇报并与有关部门沟通,以利各方面的支持与配合,确保这项工作扎实有效地进行。
二、认真组织学习培训,广泛开展宣传教育。各地税务机关要积极组织力量,认真抓好《办法》及其《细则》的学习,培训和宣传工作,根据国家税务总局的部署,结合征管法和新税制的学习、培训、宣传工作,有重点地举办发票培训班,组织广大税务干部和印票,用票单位和个人认真学习《办法》、《细则》,掌握其基本精神和内容,明确各自的权利(力)和义务,为《办法》和《细则》的贯彻实施做好准备。同时,要充分利用广播、电视、报刊等宣传工具以及各种宣传手段,开展广泛深入的宣传教育活动,增加社会对发票管理法规的了解,增强依法使用发票的社会意识,强化发票领域的社会监督,为提高发票管理质量打下坚实的群众基础。
三、建立健全发票管理制度。根据《办法》及其《细则》的有关规定,各级税务机关应结合具体情况,对本地区原有的发票管理制度进行认真的清理,该废止的要废止,该修改的要修改,该重新制定的要重新制定,从而建立健全发票印制、发票工本管理费、发票保证金,发票购领用存等各项管理制度,形成一个从上到下完整的发票管理法规制度体系,使得发票管理的每个环节都有章可循。
四、严格发票印制管理,不断改进防伪措施。发票印制企业的选择要严格按照《办法》和《细则》中确定的条件和标准、坚持集中统一的原则,引入竞争机制,通过招标投标选择定点。对已经确定的印制企业,必须按规定建立相应的管理制度,加强监督检查;凡出现问题又不积极改正的,要及时取消其印制发票资格,以确保发票印制的质量和供应要求。同时,针对假发票泛滥、扰乱经济秩序、败坏社会风气的突出问题,要充分利用先进的防伪技术和设备,在全国统一发票防伪措施,增强发票的综合防伪性能,最大限度地减轻以至根治假发票这一顽症带来的危害。
五、密切部门配合,集中力量打击发票领域里的严重违法犯罪。《办法》和《细则》的颁布,为进一步打击发票违法行为提供了法律依据。各地税务机关在加强对发票购、领、用、存等各环节监督检查的同时,应不失时机地抓好与公安、检察、法院、工商行政管理等部门的配合和协作,在重点地区有针对性地开展打击私印、私售、倒买倒卖、伪造变造发票等违法犯罪活动的专项斗争,对情节严重、构成犯罪的,要及时移送司法机关惩处,以保证明年1月1日增值税凭发票注明税款抵扣制度的顺利推行,推动《办法》的正确贯彻实施,促使市场经济秩序更加有条不紊。
六、关于新旧法规的衔接问题。根据《办法》和《细则》的规定,财政部1986年8月19日颁布的《全国发票管理暂行办法》(以下简称《原办法》)和原国家税务局1991年12月27日颁布的《关于外商投资企业和外国企业发票管理的暂行规定》(以下简称《原规定》),从《办法》发布之日起废止。对于《办法》发布之日后正在查处或者新发现的以前的发票违法案件和违法行为的处理,原则上适用《原办法》、《原规定》。但是,为便于操作,凡属于办案、复议等程序方面的规定,一律适用《办法》及其《细则》。
七、加强上下联系。为了及时掌握《办法》和《细则》的贯彻落实情况,各地税务局要指定专人负责,及时将本地区的宣传贯彻情况及存在的问题反馈给我们,以便统一研究、协调、解决;各省、自治区、直辖市税务局和计划单列市税务局制定的发票管理制度和办法要报国家税务总局备案。两套税务机构分设前的发票管理工作,仍按现行体制集中统一管理。
以上各点,请结合实际,认真贯彻执行。附件:(一)《中华人民共和国发票管理办法》
(二)《〈中华人民共和国发票管理办法〉实施细则》
(三)《〈中华人民共和国发票管理办法〉宣传提纲》

附件:《中华人民共和国发票管理办法》实施细则

第一章 总则
第一条 根据《中华人民共和国发票管理办法》(以下简称《办法》)第四十四条规定,制定本实施细则。
第二条 全国统一发票监制章是税务机关管理发票的法定标志,其形状、规格、内容、印色由国家税务总局规定。除经国家税务总局或国家税务总局省、自治区、直辖市税务分局和省、自治区、直辖市地方税务局(国家税务总局省、自治区、直辖市税务分局和省、自治区、直辖市地方税务局以下统称省级税务机关)依据各自的职责批准外,发票均应套印全国统一发票监制章。
第三条 发票种类的划分,由省级以上税务机关确定。
第四条 发票的基本联次为三联,第一联为存根联,开票方留存备查;第二联为发票联,收执方作为付款或收款原始凭证;第三联为记帐联,开票方作为记帐原始凭证。


增值税专用发票的基本联次还应包括抵扣联,收执方作为抵扣税款的凭证。
除增值税专用发票外,县(市)以上税务机关根据需要可适当增减联次并确定其用途。
第五条 发票的基本内容包括:发票的名称、字轨号码、联次及用途,客户名称,开户银行及帐号,商品名称或经营项目,计量单位、数量、单价、大小写金额,开票人,开票日期,开票单位(个人)名称(章)等。
有代扣、代收、委托代征税款的,其发票内容应当包括代扣、代收、委托代征税种的税率和代扣、代收、委托代征税额。
增值税专用发票还应当包括:购货人地址、购货人税务登记号、增值税税率、税额、供货方名称、地址及其税务登记号。
第六条 在全国范围内统一式样的发票,由国家税务总局确定。
在省、自治区、直辖市范围内统一式样的发票,由省级税务机关确定。
本条所说发票的式样包括发票所属的种类、各联用途,具体内容、版面排列、规格、使用范围等。
第七条 有固定生产经营场所、财务和发票管理制度健全、发票使用量较大的单位,可以申请印制印有本单位名称的发票;如统一发票式样不能满足业务需要,也可以自行设计本单位的发票式样,但均须报经县(市)以上税务机关批准,其中增值税专用发票由国家税务总局另定。

第二章 发票的印制
第八条 《办法》第七条所称“增值税专用发票由国家税务总局统一印制”,是指由国家税务总局指定的企业统一印制。
第九条 印制发票企业和生产发票防伪专用品企业应当具备以下条件:
(一)设备、技术水平能满足印制发票和生产发票防伪专用品的需要;
(二)能够按照税务机关要求,保证供应;
(三)企业管理规范,有严格的质量监督制度;
(四)有专门车间生产、专用仓库保管,专人负责管理;
(五)能严格遵守发票印制和发票防伪专用品生产管理规定。
第十条 发票准印证和发票防伪专用品准产证由国家税务总局统一制发。
税务机关应定期对印制发票企业和生产发票防伪专用品企业进行监督检查,对不符合条件的,应取消其印制发票或生产发票防伪专用的资格。
第十一条 印制发票企业和生产发票防伪专用品企业应建立以下制度:
(一)生产责任制度;
(二)保密制度;
(三)质量检验制度;
(四)保管制度;
(五)其他有关制度。
第十二条 发票印制或发票防伪专用品生产前,主管税务机关应下达发票印制或发票防伪专用品生产通知书,被指定的印制或生产企业必须按照要求印制或生产。
发票印制通知书应当载明印制发票企业名称,用票单位名称,发票名称、种类、联次、规格、印色、印制数量、起止号码,交货时间,地点等内容。
发票防伪专用品生产通知书应当载明生产发票防伪专用品企业名称,发票防伪专用品名称,主要技术指标和质量要求,年计划产量等内容。
第十三条 印制发票企业和生产发票防伪专用品企业印制、生产完毕的成品,以及印制发票企业购进的发票防伪专用品,应按规定验收后专库妥善保管,不得丢失。次品、废品应报经税务机关批准集中销毁。
第十四条 不定期换版的具体时间、内容和要求由国家税务总局确定。

第三章 发票的领购
第十五条 依法不需办理税务登记的单位需要领购发票的,可以按照《办法》的有关规定,向主管税务机关申请领购发票。
第十六条 申请领购增值税专用发票的单位和个人,提供《办法》第十六条规定的证明时,应当提供加盖有“增值税一般纳税人”确认专章的税务登记证(副本)。非增值税纳税人和根据增值税有关规定确认的增值税小规模纳税人不得领购增值税专用发票。
第十七条 《办法》第十六条所称税务登记证件是指税务登记证(正、副本)、注册税务登记证(正、副本)。
第十八条 《办法》第十六条所称购票申请应载明单位和个人的名称,所属行业,经济类型,需要发票的种类、名称、数量等内容,并加盖单位公章和经办人印章。
第十九条 《办法》第十六条所称经办人身份证明是指经办人的居民身份证、护照、工作证以及其他能证明经办人身份的证件。
第二十条 《办法》第十六条所称财务印章是指单位的财务专用章或其他财务印章。
第二十一条 《办法》第十六条所称发票专用章是指没有(或者不便使用)财务印章的单位和个体工商户按税务机关的统一规定刻制的,在领购或开具发票时加盖有其名称、税务登记号、发票专用章字样的印章。“发票专用章”式样和使用办法由省级税务机关确定。#13第二十二条
税务机关对用票单位和个人提供的财务印章和发票专用章的印模应留存备查。
第二十三条 《办法》第十六条所称发票领购簿的内容应包括用票单位和个人的名称、所属行业、经济类型、购票方式、核准购票种类、发票名称、领购日期、准购数量、起止号码、违章记录、领购人签字(盖章)、核发税务机关(章)等内容。
第二十四条 《办法》第十六条所称购票方式是指批量供应、交旧购新或者验旧购新等方式。
第二十五条 税务机关在发售发票时,应按核准的收费标准收取工本管理费,并向购票单位和个人开具收据。工本管理费应专款专用,不得挪作他用,省级税务机关应制定具体管理制度。
第二十六条 凡需向税务机关申请开具发票的单位和个人,均应提供发生购销业务,提供接受服务或者其他经营活动的书面证明。 对税法规定应当缴纳税款的,税务机关应当在开具发票的同时征税。
第二十七条 《办法》第十九条所称保证人,是指在中国境内具有担保能力的公民,法人或者其他经济组织。国家机关不得作保证人。
保证人同意为领购发票的单位和个人提供担保的,应当填写担保书。担保书内容包括:担保对象、范围、期限和责任以及其他有关事项。
担保书须经购票人、保证人和税务机关签字盖章后方为有效。
第二十八条 《办法》第十九条第二款所称“由保证人或者以保证金承担法律责任”,是指责令保证人缴纳罚款或者以保证金缴纳罚款。
第二十九条 提供保证人或者交纳保证金的具体范围,以及在本省、自治区、直辖市内跨市、县从事临时经营活动提供保证人或者交纳保证金的办法,由省级税务机关规定。

第四章 发票的开具和保管
第三十条 《办法》第二十条“特殊情况下由付款方向收款方开具发票”是指收购单位和扣缴义务人支付个人款项时开具的发票。#13第三十一条 向消费者个人零售小额商品或者提供零星服务的,是否可免予逐笔开具发票,由省级税务机关确定。
第三十二条 《办法》第二十二条所称不符合规定的发票是指开具或取得的发票是应经而未经税务机关监制,或填写项目不齐全、内容不真实,字迹不清楚,没有加盖财务印章或发票专用章,伪造、作废以及其他不符合税务机关规定的发票。
第三十三条 填开发票的单位和个人必须在发生经营业务确认营业收入时开具发票。未发生经营业务一律不准开具发票。
第三十四条 开具发票后,如发生销货退回需开红字发票的,必须收回原发票并注明“作废”字样或取得对方有效证明;发生销售折让的,在收回原发票并注明“作废”字样后,重新开具销售发票。
第三十五条 单位和个人在开具发票时,必须做到按号码顺序填开,填写项目齐全,内容真实,字迹清楚,全部联次一次复写、打印,内容完全一致,并在发票联和抵扣联加盖单位财务印章或者发票专用章。
第三十六条 开具发票应当使用中文。民族自治地方可以同时使用当地通用的一种民族文字。外商投资企业和外国企业可以同时使用一种外国文字。
第三十七条 《办法》第二十四条“机外发票”是指经税务机关批准,在指定印制发票企业印制的供计算机开具的发票。
第三十八条 对根据税收管理需要,须跨省、自治区、直辖市开具发票的,由国家税务总局确定。
省际毗邻市县之间是否允许跨省、自治区、直辖市开具发票,由有关省级税务机关确定。
第三十九条 《办法》第二十七条所称规定的使用区域,包括《办法》以及国家税务总局和省级税务机关规定的使用区域。
第四十条 《办法》第二十八条所称发票登记簿的式样和使用办法,以及发票使用情况报告的形式和期限,由省级税务机关确定。#13第四十一条 使用发票的单位和个人应当妥善保管发票,不得丢失。发票丢失,应于丢失当日书面报告主管税务机关,并在报刊和电视等传播媒介上公告声明作废。

第五章 发票的检查
第四十二条 《办法》第三十三条所称发票换票证仅限于在本县(市)范围内使用。需要调出外县(市)的发票查验时,应与该县(市)税务机关联系,使用当地的发票换票证。
第四十三条 发票的真伪由税务机关鉴定。
第四十四条 收执发票或保管发票存根联的单位,接到税务机关“发票填写情况核对卡”后,应在十五日内填写有关情况报回。“发票填写情况核对卡”的式样由国家税务总局确定。

第六章 罚则
第四十五条 税务机关对违反发票管理法规的行为进行处罚,应将处理决定书面通知当事人;对违反发票管理法规的案件,应立案查处。
对违反发票管理法规的行政处罚,由县以上税务机关决定;罚款额或没收非法所得款额在一千元以下的,可由税务所自行决定。
第四十六条 下列行为属于未按规定印制发票、生产发票防伪专用品的行为:
(一)未经省级税务机关指定的企业私自印制发票;
(二)未经国家税务总局指定的企业私自生产发票防伪专用品、私自印制增值税专用发票;
(三)伪造、私刻发票监制章,伪造、私造发票防伪专用品;
(四)印制发票的企业未按“发票印制通知书”印制发票,生产发票防伪专用品的企业未按“发票防伪专用品生产通知书”生产防伪专用品;
(五)转借、转让发票监制章和发票防伪专用品;
(六)印制发票和生产发票防伪专用品的企业未按规定销毁废(次)品而造成流失;
(七)用票单位私自印制发票;
(八)未按税务机关的规定制定印制发票和生产发票防伪专用品管理制度;
(九)其他未按规定印制发票和生产发票防伪专用品的行为。
第四十七条 下列行为属于未按规定领购发票的行为:
(一)向税务机关以外的单位和个人领购发票;
(二)私售、倒买倒卖发票;
(三)贩运、窝藏假发票;
(四)向他人提供发票或者借用他人发票;
(五)盗取(用)发票;
(六)其他未按规定领购发票的行为。
第四十八条 下列行为属于未按规定开具发票的行为:
(一)应开具而未开具发票;
(二)单联填开或上下联金额、增值税销项税额等内容不一致;
(三)填写项目不齐全;
(四)涂改发票;
(五)转借、转让、代开发票;
(六)未经批准拆本使用发票;
(七)虚构经营业务活动,虚开发票;
(八)开具票物不符发票;
(九)开具作废发票;
(十)未经批准,跨规定的使用区域开具发票;
(十一)以其他单据或白条代替发票开具;
(十二)扩大专业发票或增值税专用发票开具范围;
(十三)未按规定报告发票使用情况;
(十四)未按规定设置发票登记簿;
(十五)其他未按规定开具发票的行为。
第四十九条 下列行为属于未按规定取得发票的行为:
(一)应取得而未取得发票;
(二)取得不符合规定的发票;
(三)取得发票时,要求开票方或自行变更品名、金额或增值税税额;
(四)自行填开发票入帐;
(五)其他未按规定取得发票的行为。
第五十条 下列行为属于未按规定保管发票的行为:
(一)丢失发票;
(二)损(撕)毁发票;
(三)丢失或擅自销毁发票存根联以及发票登记簿;
(四)未按规定缴销发票;
(五)印制发票的企业和生产发票防伪专用品的企业丢失发票或发票监制章及发票防伪专用品等;
(六)未按规定建立发票保管制度;
(七)其他未按规定保管发票的行为。
第五十一条 下列行为属于未按规定接受税务机关检查的行为:
(一)拒绝检查;
(二)隐瞒真实情况;
(三)刁难、阻挠税务人员进行检查;
(四)拒绝接受《发票换票证》;
(五)拒绝提供有关资料;
(六)拒绝提供境外公证机构或者注册会计师的确认证明;
(七)拒绝接受有关发票问题的询问;
(八)其他未按规定接受税务机关检查的行为。
第五十二条 《办法》第三十七条所称“非法携带、邮寄、运输或者存放空白发票”,包括经税务机关监制的空白发票和伪造的假空白发票。
第五十三条 《办法》第三十八条所称倒买倒卖发票,包括倒买倒卖发票、发票防伪专用品和伪造的假发票。
第五十四条 《办法》第三十六、三十七、三十八条、三十九条所称没收非法所得,是指没收因伪造和非法印制、生产、买卖、转让、代开、不如实开具以及非法携带、邮寄、运输或者存放发票、发票监制章或者发票防伪专用品和其他违反本细则规定的行为所取得的收入。
第五十五条 对违反发票管理法规造成偷税的,按照《中华人民共和国税收征收管理法》处理。
对违反发票管理法规情节严重构成犯罪的,税务机关应当书面移送司法机关处理。
第五十六条 《办法》第四十条所称“可以依法向上一级税务机关申请复议或者向人民法院起诉”,是指依照《中华人民共和国税收征收管理法》规定的期限和程序申请复议或者向人民法院起诉。

第七章 附则
第五十七条 《办法》第四十二条“专业发票”是指国有金融、保险企业的存贷、汇兑、转帐凭证、保险凭证;国有邮政、电信企业的邮票、邮单、话务、电报收据;国有铁路、民用航空企业和交通部门国有公路、水上运输企业的客票、货票等。
上述单位承包、租赁给非国有单位和个人经营或采取国有民营形式所用的专业发票,以及上述单位的其他发票均应套印全国统一发票监制章,由税务机关统一管理。
第五十八条 《办法》和本实施细则所称“以上”、“以下”均含本数。
第五十九条 《办法》实施前发生的发票违法行为,依照当时有效的法律、行政法规、规章的规定处理。
第六十条 本实施细则由国家税务总局负责解释。
第六十一条 本实施细则自《中华人民共和国发票管理办法》施行之日起施行。各部门原有关规定与《办法》和本实施细则相抵触的,按《办法》和本实施细则执行。

《中华人民共和国发票管理办法》宣传提纲

为了加强发票管理,强化税收征管,维护正常的经济秩序,经国务院批准,财政部于1993年12月23日颁布了《中华人民共和国发票管理办法》(以下简称《办法》)。认真学习和贯彻《办法》,对于加强发票管理和财务监督,保障国家税收收入,促进社会主义市场经济体制的
建立和发展,都具有重要的意义。一、制定《办法》的必要性和重要性
发票作为经济交往中基本的商事凭证,是财务会计核算的原始凭证和税务稽查的重要凭据。建国以来,发票一直由税务机关统一管理,十年动乱期间被当作“管、卡、压”砍掉了,党的十一届三中全会后得以恢复;1986年财政部根据《中华人民共和国税收征收管理暂行条例》(以下简称《征管条例》)的规定,制定颁布了《全国发票管理暂行办法》(以下简称《原办法》),各省、自治区、直辖市也据此制定了具体的实施办法,并采取积极措施,加强发票管理。但随着我国改革开放的不断深入和经济体制的转轨需要,原有的办法和措施已难以完全适应——
一是原有的管理手段和方式难以有效地遏制发票违法行为。目前,一些单位和个人不按规定开具和使用发票,隐瞒收入,扩大成本,乱摊费用,偷逃税收的现象屡禁难止;一些不法分子私印私售、伪造变造、倒买倒卖发票,利用发票骗取出口退税、走私贩私、侵吞国家财产的违法犯罪活动猖獗。这种状况如不改变,势必造成国家财政收入的大量流失,严重干扰市场经济秩序。
二是原有的规定不适应将要实行的新税制的需要。在我国即将实行的新税制中,发票的意义和作用将发生很大变化,集中表现在增值税凭发票注明税款抵扣制度上。这就要求对增值税专用发票视同税票严加控制,并在发票的印制、领购、填开等诸环节上作出比《原办法》更加严密的规定。
三是原有的管理制度内外不统一。内资企业按《原办法》执行;外商投资企业和外国企业按原国家税务局1991年颁布的《关于外商投资企业和外国企业发票管理的暂行规定》(以下简称《原规定》)执行。这不利于进一步对外开放,不利于内外资企业公平竞争。
四是《原办法》与现行税收征管基本法律不配套。随着《中华人民共和国税收征收管理法》(以下简称《征管法》)的,以《征管条例》为依据制定的《原办法》,也随着《征例》的废止而废止,不再具有法律效力。发票管理迫切需要的规范加以调整。基于上述种种客观形势的变化和管理的需要,国务院批准财政部颁布《办法》是非常必要的。《办法》是与《征管法》配套的、适应社会主义市场经济发展要求的一项行政法规。它的颁布,标志着我国发票管理工作在规范化、法制化方面迈上了一个新台阶。它统一了我国的发票管理制度,强化了税务机关的发票管理职能,规范了发票管理程序,加重了对发票违法行为的处罚,同时更加严格了对税务机关执法行为的约束,进一步体现了对印制、使用发票单位和个人合法权益的保护。这将有利于健全税收征管法律体系,更好地发挥税收的监控职能,维护市场经济秩序,服务于改革开放,促进社会主义经济建设持续、快速、健康地发展。
二、制定《办法》的依据和原则
《办法》是依据《征管法》,以《原办法》和现行涉外发票管理的规定为基础,结合有关财务会计制度的规定,总结近几年来发票管理工作的成功经验,吸收国际上发票管理的有益做法而制定颁布的。
《办法》的制定坚持和遵循了以下原则:
(1)维护经济秩序和便利商品流通相结合。根据这一原则,《办法》把发票管理范围集中在对经济秩序和税收秩序影响较大的经营性凭证上,即在购销商品、提供或者接受劳务服务以及其他经营活动中开具、收取的收付款凭证;而对企业单位内部的结算凭证,行政事业性收费收据等不再纳入发票管理的范围。这样,既方便企业单位内部非经营性商品或产品的流通和核算,避免发票管理中的重复和交叉,又便于税务机关集中力量对影响经济秩序和税收秩序的经营性凭证加强管理。
(2)集中统一与因地制宜、照顾历史习惯相结合。集中统一是加强发票管理的需要,但对各地区、各部门的一些特殊情况又需要灵活处理,要将发票管理的一般性与特殊性结合起来。据此原则,《办法》作出了“对国有的金融、邮电、铁路、民用航空、公路和水上运输等单位的专业发票,经国家税务总局或者省、自治区、直辖市税务局批准,可以由国务院或者省、自治区、直辖市人民政府有关主管部门自行管理”的特殊规定。
(3)加强管理与简化手续相结合。《办法》在规范发票管理程序和规定各项加强发票管理措施时,力求简化手续。如《原办法》规定因业务上的特殊需要,用票单位须持设计好的发票式样,“向税务机关提出印制发票的书面报告,经批准后,到指定的印刷厂按规定印制”,这样,用票单位既要设计票样、报经批准,又要联系厂家,不仅手续繁杂,环节也多,而且极易出现纰漏。为此,《办法》规定,发票印制由税务机关统一管理;业务上有特殊需要须印明单位名称的用票单位,由税务机关统一安排,不必再与印刷厂家联系。因而既可减少用票单位的事务,又可减少出现漏洞的环节。
三、《办法》的适用范围
《办法》明确规定:“中华人民共和国境内印制、领购、开具、取得和保管发票的单位和个人必须遵守本办法”。今后无论是内资企业单位和个人,还是外商投资企业、企业以及来华投资或者经营的其他单位和个人,只要其使用发票,均适用《办法》。
四、《办法》的结构和特点
《办法》是根据发票管理的基本要求,按照发票管理的工作流程设置结构的,即按发票的印制、领购、开具、保管、检查及处罚设立章节,明确发票的范围,对发票的印、领、用、存、查、罚等各环节的各种行为进行规范。这对于税务机关和印制、使用发票的单位与个人掌握发票管理的基本要求和运行程序,了解各自的权利(权力)和义务十分便利,有利于发票管理法规的贯彻执行。
与《原办法》等发票管理规定相比,《办法》主要有以下特点:
(1)统一了对内对外的发票管理制度。《办法》作为《征管法》的配套行政法规,在适用范围上与《征管法》是一致的,无论是内资企业单位和个人,还是外商投资企业,外国企业以及来华投资或者经管的其他单位和个人均适用。从而,使内、外适用不同发票管理制度的做法成为历史。这将有利于发票的集中统一管理,有利于新税制特别是增值税凭发票抵扣税款制度的正确贯彻执行,有利于促进公平竞争,扩大对外开放。
(2)强化了税务机关的发票管理职能。针对当前发票管理存在的问题和税务机关发票管理职能弱化的现状,《办法》在发票的印、领、用、存、查、罚等各环节都强化了税务机关的管理职能,如发票印制权限集中到税务机关,增加了税务机关对外省、自治区、直辖市来本辖区临时从事经营活动的单位和个人实行领购发票提供保证人或者保证金制度,赋予税务机关采取发票防伪措施和进行检查的权力,并使之具体化,等等。这些规定必将有效增强税务机关强化发票管理的能力。
(3)规范了发票管理程序。《办法》作为一部兼具实体法和程序法性质的行政法规,对税务机关和印制、使用发票的单位和个人在发票印、领、用、存、查、罚等各个环节的管理和被管理行为都进行了严格的规范,明确了各自的义务、权利(权力)以及应当承担的法律责任。
(4)加重了对发票违法行为的处罚。《办法》对发票违法行为作了较具体的划分,对各类违法行为的处罚都较《原办法》更为严厉;特别是对私印私售,伪造变造、倒买倒卖发票等行为罚款的上限从原来的5千元提高到5万元,同时规定下限为1万元,而且对有两种以上违法行为的可以分别处罚。
(5)增强了对税务机关执法行为的约束和对印制、使用发票单位和个人合法权益的保护。《办法》对税务机关的执法行为规定了严格的程序制约,以保证其执法的客观、公正、正确。同时赋予印制、使用发票单位和个人以诉权,即对税务机关的处罚决定不服,可以直接向人民法院起诉,以司法监督的形式保证税务行政的规范。
五、发票的印制管理
发票印制管理是发票管理的基础环节,在整个发票管理过程中具有很重要的地位。《征管法》第14条明确:“发票必须由省、自治区、直辖市人民政府税务主管部门指定的企业印制;未经省、自治区、直辖市人民政府税务主管部门指定,不得印制发票。发票的管理办法由国务院规定”。《征管法》没有对发票管理的其他环节具体规定,而唯独对发票的印制管理作出具体规定,足以说明发票印制管理在整个发票管理中的关键作用和重要意义。因此,《办法》根据《征管法》的规定精神,进一步强化了对发票印制的管理——
一是实行准印证制度。《办法》规定,省、自治区、直辖市税务局应当按照集中印制、统一管理的原则,严格审查印制发票企业的资格,对指定的印制发票的企业发放发票准印证。
二是采用发票防伪专用品。《办法》规定,发票防伪专用品由国家税务总局指定的企业生产,禁止伪造、倒买倒卖发票防伪专用品。 三是套印全国统一发票监制章。《办法》规定,发票应当套印全国统一发票监制章。全国统一发票监制章的式样和发票版面印刷的要求,由国家税务总局规定,并实行不定期换版制度。禁止伪造发票监制章。
四是限制发票印制地。《办法》规定,各省、自治区、直辖市的发票,应当在本省、自治区、直辖市内印制;确有必要到外省、自治区、直辖市印制的,应当由省、自治区、直辖市税务机关商印制地省、自治区、直辖市税务机关同意,由印制地税务机关指定的印制发票的企业印制。为加强对增值税专用发票的印制管理,《办法》还规定,增值税专用发票由国家税务总局统一印制。禁止在境外印制发票。
五是印制发票必须严守管理规定。印制发票的企业,应当按照税务机关批准的式样和数量印制发票;并按规定建立发票印制管理制度和保管措施,对发票监制章和发票防伪专用品的使用、管理实行专人负责制。印制发票使用的文字,应当为中文。民族自治地方可以加印一种通用的民族文字。有实际需要的,也可以同时使用中外两种文字印制。
六、发票的领购
发票领购是用票单位和个人取得发票的法定程序。对发票领购程序的规范,有助于税务机关加强管理,方便用票单位和个人使用发票减少发票的流失。为此,《办法》对发票领购程序作了严格的规范——
一是对于依法办理税务登记的单位和个人规定了以下领购程序:
(1)在领取税务登记证件后,向主管税务机关提出领购发票申请,同时提供经办人身份证明、税务登记证件或者其他有关证明以及财务印章或发票专用章的印模。
(2)主管税务机关在对其领购发票申请及有关证明材料审核后,发给发票领购簿。
(3)凭发票领购簿核准的发票种类、数量以及购票方式,向主管税务机关领购发票。
二是对于临时到本省、自治区、直辖市以外从事经营活动的单位和个人,应当凭其所在地税务机关的证明,向经营地税务机关申请领购经营地的发票。经营地税务机关可以要求其提供保证人或者根据所领购发票的票面限额及数量交纳不超过1万元的保证金,并限期缴销发票。按期缴销发票的,解除保证人的担保义务或者退还保证金;未按期缴销的,由保证人或者以保证金承担法律责任。税务机关收取保证金,应当开具收据。
三是对于其他单位和个人,实行申请填开制度。即需要发票时,可以直接到税务机关申请开具。
七、发票的开具和保管
发票的开具和保管是发票管理中至关重要的两个环节,它们与企业单位的财务管理和税务机关的稽查监督密切相关。因此《办法》对这两个环节的不同方面作了具体的规定——
一是对于填开发票单位和个人的要求:
(1)在销售商品、提供服务以及从事其它经营活动对外收取款项时,应向付款方开具发票。特殊情况下,由付款方向收款方开具发票。
(2)开具发票应当按照规定的时限、顺序,逐栏、全部联次一次性如实开具,并加盖单位财务印章或发票专用章。
(3)使用计算机开具发票,须经税务机关批准,并使用税务机关统一监制的机外发票,开具后的存根联应当按照顺序号装订成册。 (4)发票限于领购的单位和个人在其所在的省、自治区、直辖市内开具;超出此范围经营的,应当开具经营地的发票。省、自治区、直辖市税务机关可以规定跨市、县开具发票的办法。
(5)开具发票的单位和个人税务登记内容发生变化时,应当相应办理发票和发票领购簿的变更手续;注销税务登记前,则应当缴销发票领购簿和发票。
二是对于取得发票单位和个人的要求:
(1)所有单位和从事生产、经营的个人,在购买商品、接受服务以及从事其他经营活动支付款项时,应当向收款方取得发票,但不得要求变更品名和金额。
(2)对于不符合规定的发票,不得作为报销凭证;任何单位和个人有权拒收。
三是用票单位和个人应当按规定保管发票。开具发票的单位和个人要建立发票存放和保管制度,设置发票登记簿,并定期向税务机关报告发票使用情况;已开具的发票存根联和发票登记簿应当保存5年,保存期满报经税务机关查验后销毁。
四是禁止任何单位和个人倒买倒卖发票、发票监制章和发票防伪专用品;未经批准不得跨规定使用区域携带、邮寄、运输空白发票。禁止携带、邮寄、运输空白发票出入境。
八、发票的检查
发票检查是税务机关依法对印制、使用发票的单位和个人执行发票管理规定情况的监督活动,是发票管理制度的有机组成部分。它对于保证印制、使用发票单位和个人严守发票管理规范,维护经济秩序和税收秩序具有十分重要的意义。《办法》不仅明确了税务机关的发票检查权,而且使之具体化、规范化,以确保发票检查权的行使和对被检查人合法权益的保护。
一是明确税务机关在发票检查中的权力和职责。税务机关在发票检查中可以行使以下权力:
(1)检查印制、领购、开具、取得和保管发票的情况;
(2)调出发票查验;
(3)查阅、复制与发票有关的凭证、资料;
(4)向当事各方询问与发票有关的问题和情况;
(5)在查处发票案件时,对与案件有关的情况和资料,可以记录、录音、录像、照相和复制;
(6)对被检查人从境外取得的与纳税有关的发票或者凭证有疑义的可以要求其提供境外公证机构或者注册会计师的确认证明。
税务机关在进行发票检查时应当履行以下职责:
(1)检查人员进行发票检查时,应当出示税务检查证;
(2)需要将已开具的发票调出查验时,应当向被检查人开具发票换票证。需要调出空白发票查验时,应当开付收据;经查无问题时应当及时退还。
二是规定被检查人在发票检查中的义务:
(1)接受税务机关依法进行的检查,如实反映情况,提供有关资料不得拒绝、隐瞒;
(2)提供境外公证机构或注册会计师的发票或者凭证确认证明;
(3)收执发票或发票存根联的单位,要如实填写税务机关发出的发票情况核对卡,并按期报回。
九、发票违法行为的处罚
发票违法行为是违反发票管理制度应受法律制裁的行为。《征管法》第48条规定,非法印制发票的,由税务机关销毁非法印制的发票没收非法所得,并处罚款。《征管法实施细则》根据这一规定精神对为纳税人、扣缴义务人提供发票,导致未缴、少缴税款或者骗取出口退税款的,明确“税务机关除没收非法所得外,并可以处未缴、少缴或者骗取的税款一倍以下的罚款”。《办法》在《征管法》及其细则的基础上,进一步具体规定了对发票违法行为的处罚——
一是对有以下行为之一的单位和个人,税务机关可责令其限期改正,没收非法所得,并可以处以1万元以下的罚款:
(1)未按照规定印制发票或者生产发票防伪专用品的;
(2)未按照规定领购发票的;
(3)未按照规定开具发票的;
(4)未按照规定取得发票的;
(5)未按照规定保管发票的;
(6)未按照规定接受税务机关检查的。
有上述两种或者两种以上行为的,可以分别处罚。
二是对非法携带、邮寄、运输或者存放空白发票的,由税务机关收缴发票,没收非法所得,可以并处1万元以下的罚款。
三是对私自印制、伪造变造、倒买倒卖发票、私自制作发票监制章、发票防伪专用品的,由税务机关依法予以查封、扣押或者销毁,没收非法所得和作案工具,并处以1万元以上5万元以下的罚款;情节严重,构成犯罪的,依法追究刑事责任。
十、新旧法规的衔接
根据《办法》的规定,财政部1986年颁布的《原办法》和原国家税务局1991年颁布的《原规定》,从《办法》发布之日起废止。对于《办法》发布之后正在处理或者新发现的以前的发票违法案件和违法行为的处理,原则上适用《原办法》、《原规定》。但是,为便于操作,凡属于办案、复议等程序方面的规定,一律适用《办法》及其《细则》。
总之,《办法》是我国发票管理的基本法规,是维护社会主义市场经济秩序和税收秩序的重要法律武器。各级税务机关要认真组织税务人员学好、用好《办法》;同时,要向社会广为宣传,以取得各方面的理解和支持,使《办法》在促进具有中国特色社会主义市场经济体制的建立与完善中发挥应有的作用。

NOTICE ON IMPLEMENTATION OF THE METHODS OF THE PEOPLE'S REPUBLICOF CHINA FOR MANAGEMENT OF INVOICES

(The State Administration of Taxation: December 28 1993 Guo ShuiFa [1993] No. 157)

Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities directly under the central government, tax bureaus of
various cities with separate planning, tax bureaus of Shenyang, Changchun,
Harbin, Nanjing, Wuhan, Chengdu, Xian and Guangzhou:
With approval from the State Council, the Ministry of Finance
promulgated on December 23, 1993 the Methods of the People's Republic of
China for the Management of Invoices (hereinafter referred to as Methods).
In order to make the Methods more operational and easy for implementation
and unfolding publicity, in light of the authority granted by the Methods,
the State Administration of Taxation has formulated the Detailed Rules for
the Implementation of the Methods of the People's Republic of China for
the Management of Invoices (hereinafter referred to as Detailed Rules),
and has compiled the Publicity Outline for the Methods of the People's
Republic of China for the Management of Invoices (hereinafter referred to
as Publicity Outline). The Methods, along with the Detailed Rules and
Publicity Outline, are hereby transmitted to you. The Notice on related
issues concerning implementation of the Methods is given as follows:
I. Enhancing understanding and strengthening leadership. The Methods
are China's first set administrative regulations on the management of
invoices published with the approval of the State Council. Its
promulgation marks a new stage in the standardization and legalization of
the management of China's invoices. It unifies China's current invoice
management system, strengthens the functions of tax authorities over
invoice management, standardizes the procedures for invoice management,
increases the dynamics of punishment of law-breaking acts related to
invoices, imposes strict restraint on the tax authorities' exercise of
functions and powers, and embodies the protection of the legal rights and
interests of the units and individuals who print and use invoices. This
not only helps further improve the legal system for tax collection and
management, conscientiously strengthen the work of invoice management and
give a better place to the functions of taxation supervision and control,
but also helps maintain the market economic order, promote fair
competition, and boost reform, opening up and the sustained, rapid and
sound development of economic construction. Therefore, tax authorities at
all levels and the vast number of taxation cadres must heighten their
understanding and unify their thinking; they should not only see the
important significance of the promulgation of the Methods to the
strengthening of tax collection and management and to raising the level of
invoice management, but should also fully realize its important role in
the establishment of the socialist market economic structure. The various
localities should regard implementation of the Methods as a major event
and pay close attention to it, conscientiously strengthen leadership, step
up formulation of concrete opinions and measures for its implementation
and promptly report to local Party and government leadership and
communicate with related departments, so as to facilitate support and
coordination among various quarters and ensure the solid and effective
proceeding of this work.
II. Conscientiously organizing study and training and unfolding
extensive publicity and education. Tax authorities in various localities
should actively organize forces, pay earnest and close attention to the
study, training and publicity of the Methods and Detailed Rules. In line
with the plan of the State Administration of Taxation and in combination
with the Law for Tax Collection and Management and the study, training and
publicity of the new tax system, selectively organize invoice-training
classes, organize the vast number of taxation cadres and the units and
individuals who engage in the printing and use of invoices to
conscientiously study the Methods and Detailed Rules, grasp their basic
spirit and contents, clearly define their respective rights and duties and
make proper preparation for the implementation of the Methods and Detailed
Rules. At the same time, it is necessary to make full use of such
publicity media as broadcast, TV, newspapers and magazines as well as
various publicity means, unfold extensive and intensive publicity and
educational activities, so as to increase society's understanding of the
regulations on invoice management, strengthen the public's sense of using
invoices according to law, intensify social supervision over the invoice
field, thereby laying a solid mass foundation for improving the quality of
invoice management.
III. Establishing and perfecting the invoice management system. In
accordance with related stipulations of the Methods and Detailed Rules,
tax authorities at all levels should, in light of concrete conditions,
conduct conscientious liquidation of the original invoice management
system, abolish and revise what should be done so, and re-establish a
system where it should be done so, thereby establishing and improving
various management systems related to the printing, the production cost
and management fees of invoices, the earnest money of invoices, and the
various management systems related to the purchase, use and preservation
of invoices, so as to form a comprehensive legal system for invoice
management, so that there will be rules to go by in every link related to
invoice management.
IV. Enforcing strict management of invoice printing and constantly
improving anti-fake measures. In selecting enterprises which engage in the
printing of invoices, it is necessary to strictly follow the
qualifications and standards set in the Methods and Detailed Rules, uphold
the principle of centralization and unification, introduce the competition
mechanisms, select and fix points through invitation and submission of
bids. Relevant management systems must be established according to
stipulations in designated printing enterprises, strengthen supervision
and check; with regard to those printing enterprises which do not
earnestly correct the problems that have cropped up, their qualifications
for printing invoices should be promptly annulled, so as to ensure the
printing quality and the requirements for the supply of invoices. At the
same time, to deal with the outstanding problems such as the deluge of
false invoices, the disruption of economic order and the corruption of
social morality, it is necessary to make full use of advanced anti-fake
technology and equipment, implement anti-fake measures by issuing unified
national invoices, strengthen comprehensive anti-fake properties of
invoices, and reduce and eventually eradicate the danger brought about by
the chronical malady of false invoices.
V. Carrying out close coordination between departments, concentrating
efforts on attack against serious law-breaking crimes in the field of
invoices. The promulgation of the Methods and Detailed Rules has provided
a legal basis for further attacking law-breaking acts related to invoices.
While strengthening supervision and examination of various links regarding
the purchase, receiving, use and preservation of invoices, the tax
authorities in various localities should lose no time to pay attention to
the coordination and collaboration between departments such as public
security and procuratorial departments and law courts, and administrative
departments for industry and commerce, purposefully launch special
struggles in key areas against illegal criminal activities such as
unauthorized printing, selling, illegal trading, forging and faking
invoices. Those whose cases are serious and constitute crimes shall be
timely transferred to judicial organization and punished, so as to ensure
the smooth implementation of the tax withholding system under which VAT
will be clearly noted in accordance with the invoices effective on January
1, next year, propel the correct implementation of the Methods and bring
about a still better market economic order.
VI. Questions concerning the linkage between the old and new
regulations. In line with the stipulations of the Methods and Detailed
Rules, the Interim Methods for the Management of the Nation's Invoices
(hereinafter referred to as the Original Methods) promulgated by the
Ministry of Finance on August 19, 1986 and the Interim Regulations on the
Management of Invoices Related to Foreign-Funded Enterprises and Foreign
Enterprises (hereinafter referred to as the Original Regulations)
promulgated by the original State Administration of Taxation on December
27, 1991, shall be abolished from the day of the publication of the
Methods. With regard to the handling of cases under investigation and
treatment or the newly discovered previous illegal cases and illegal acts
related to invoices after the day of the publication of the Methods, the
Original Methods and the Original Regulations are, in principle,
applicable. However, to make things easy for operation, stipulations on
such procedural aspects as the handling and reconsideration of cases, the
Methods and Detailed Rules are applicable to all of these cases.
VII. Strengthening ties between the upper and lower levels. In order
to promptly grasp the situation regarding implementation of the Methods
and Detailed Rules, tax authorities in various localities should assign
someone to be in charge, send us a timely feedback situation regarding the
locality's publicity and implementation and existing problems, so as to
facilitate unified study, coordination and solution of these problems; tax
bureaus of various provinces, autonomous regions and municipalities
directly under the central government and tax bureaus of cities with
separate planning shall report their invoice management systems and
measures to the State Administration of Taxation for the record. Prior to
the establishment of two sets of separate tax organizations, the invoice
management work shall be placed under centralized and unified management
in accordance with the current system.
The various points mentioned above shall be conscientiously carried
out in light of local actuality.
Appendices:
I. Detailed Rules for the Implementation of the Methods of the
People's Republic of China for Invoice Management.
II. The Publicity Outline on the Methods of the People's Republic of
China for Invoice Management

Appendix: 1
Detailed Rules for Implementation of the Methods of the People's Republic
of China for Invoice Management

CHAPTER I General Provision
Article 1
These detailed rules for implementation are hereby for mulated in
accordance with the stipulations of Article 44 of the Methods of the
People's Republic of China for Invoice Management (hereinafter is referred
to as the Methods).
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
municipalities directly under the central government and by tax bureaus of
various provinces, autonomous regions and municipalities (the State
Administration of Taxation, the branches of the State Administration in
various provinces, autonomous regions and municipalities and local tax
bureaus of various provinces, autonomous regions and municipalities 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 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 Methods 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:
(I) Their equipment and technology level can meet the needs of
printing invoices and producing special products for anti-fake invoices;
(II) Capable of guaranteeing supply in compliance with the demands of
tax authorities;
(III) They have standard enterprise management and strict quality
supervision system;
(IV) They have a special workshop for production, special warehouse
for storage, and special personnel in charge;
(V) 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:
(I) Production responsibility system;
(II) Secrecy system;
(III) Quality inspection system;
(IV) Custodian system;
(V) 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 specific 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 Methods, 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 Methods, 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 Methods
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 Methods 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 Methods 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 mentioned in Article 16 of the Methods 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 Methods
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 Methods 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 number, 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
Methods 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 up
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 Methods 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 Methods 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
concerned shall be stipulated by provincial-level tax authorities.

CHAPTER IV The Drawing Up and Management of Invoices
Article 30
The "invoice drawn up by the payer for the receiver under special
circumstance" mentioned in Article 20 of the Methods 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 Methods 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. Foreign-funded enterprises and foreign
enterprises may simultaneously use a foreign language.
Article 37
The "invoices turned out of computers" mentioned in Article 24 of the
Methods 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 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 shall be determined by provincial-level tax authorities.
Article 39
The specified regions using invoices mentioned in Article 27 of the
Methods 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 Methods 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.

CHAPTER V The Check Up on Invoices
Article 42
The invoice-changing certificate mentioned in Article 33 of the
Methods 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 VI The Rules for Punishments
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:
(I) Enterprises not designated by provincial-level tax authorities
but engage in unauthorized printing of invoices;
(II) 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;
(III) Forge or carve seals for supervising manufacture of invoices
without authorization, forge or produce special products for anti-forged
invoices without authorization;
(IV) Enterprises printing invoices fail to print invoices in
accordance with the "notice concerning invoice printing" or produce
special products for anti-forged invoices in accordance with the "notice
concerning the production of special products for anti- forged invoices";
(V) Re-lending or transferring seals for supervising manufacture of
invoices and special products for anti-forged invoices;
(VI) 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;
(VII) Invoice users printing invoices without permission;
(VIII) 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;
(IX) 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:
(I) Receiving and purchasing invoices from units and individuals
other than tax authorities;
(II) Engaging in sales of and illegal trade in invoices without
permission;
(III) Transporting and sheltering sham invoices;
(IV) Providing invoices for or borrowing invoices from others;
(V) Stealing (usurping) invoices;
(VI) 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) Filling 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 invoice-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 Methods 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 Methods
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 Methods 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 these Detailed
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 Methods 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 VII Supplementary Provisions
Article 57
The "specialized invoices" mentioned in Article 42 of the Methods
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 Methods and the
Detailed Rules for Implementation all contain this figure.
Article 59
Illegal acts related to invoices occurred prior to implementation of
the Methods shall be dealt with in accordance with the stipulation of the
then effective laws, administrative regulations and rules.
Article 60
The rights to interpret these Detailed Rules for Implementation
reside in the State Administration of Taxation.
Article 61
These Detailed Rules for Implementation go into effect from the day
of the implementation of the Law of the People's Republic of China for
Invoice Management. If the original related stipulations of various
departments are contradictory to these Detailed Rules for Implementation,
the matter should be dealt with in accordance with the Methods and these
Detailed Rules for Implementation.

Appendix 2
Publicity Outline for the Methods of the People's Republic of China for
Invoice Management
In order to strengthen invoice management, intensify tax collection
and management and maintain a normal economic order, with approval from
the State Council, the Ministry of Finance on December 23, 1993
promulgated the Methods of the People's Republic of China for Invoice
Management (hereinafter referred to as Methods). Conscientious study and
implementation of the Methods is of great significance in strengthening
invoice management and financial supervision, guaranteeing state tax
revenues and promoting the establishment and development of the socialist
market economic structure.

I. The necessity and importance of formulating the Methods
As a basic business voucher in the economic exchange, invoice is a
primitive evidence for financial accounting and an important proof for
taxation check. Since the founding of New China in 1949, invoice has all
along been placed under the unified management of tax authorities. During
the 10 chaotic cultural revolution (1966- 76), invoice was regarded as a
means for control, check and suppression and was therefore discarded, but
was restored after the Third Plenary Session of the 11th Central Committee
of the Communist Party of China in December 1978. In 1986, the Ministry of
Finance, in line with the stipulation of the Interim Regulations of the
People's Republic of China on Tax Collection and Management (hereinafter
referred to as Tax Collection and Management Regulations), formulated and
promulgated the Interim Methods for National Invoice Management
(hereinafter referred to as the Original Methods), on the basis of which,
various provinces, autonomous regions and municipalities also formulated
concrete methods for implementation and adopted active measures for
strengthening invoice management. However, along with the deepening of
China's reform and opening and the needs of the transformation of China's
economic structure, it is difficult for the Original Methods and measures
to fully suit the changed situation:
Firstly, it is difficult for the original management means and
methods to effectively restrain the illegal acts related to invoices. At
present, some units and individuals do not draw up and use invoices
according to stipulations, conceal their incomes, exaggerate their
production costs, indiscriminately apportion expenses, and evade taxes,
these phenomena cannot stopped despite repeated prohibitions; some lawless
elements print and sell invoices without authorization, forge, alter and
illegally traffic in invoices, they engage in rampant illegal criminal
activities by exploiting invoices to cheat export tax reimbursement;
smuggle and traffic in smuggled goods and appropriate state property. If
this situation is not changed, it will be bound to cause the loss of huge
amounts of state financial revenues and seriously upset the market economy
order.
Secondly, the original stipulations do not suit the needs of the new
tax system that will soon be implemented. In the new tax system that will
soon be put into practice in China, the significance and role of invoice
will undergo great changes, which will be manifested mainly in the tax
withholding system whereby VAT is clearly indicated by means of the
invoice. This requires that the special invoice for VAT be regarded as tax
bill and kept under strict control, more strict stipulations than the
Original Methods should be worked out relating to the various links such
as printing, receiving and purchasing, filling in and drawing up.
Thirdly, the original management system was not unified in terms of
its dealing with domestically funded and foreign enterprises. The Original
Methods were implemented in regard to domestically funded enterprises,
while for enterprises with foreign investment and foreign enterprises, the
Interim Regulations Concerning Invoice Management Over Enterprises with
Foreign Investment and Foreign Enterprises (hereinafter referred to as the
Original Regulations) promulgated in 1991 by the State Administration of
Taxation. This system is disadvantageous to the further opening to the
outside world and to fair competition between domestically funded and
enterprise with foreign investment.
Fourthly, the Original Methods are inappropriate with the current
basic law for tax collection and management. Along with the promulgation
and implementation of the Law of the People's Republic of China for Tax
Collection and Management (hereinafter referred to as Tax Collection and
Management Law), the Original Methods worked out on the basis of the Tax
Collection and Management Regulations were abolished along with the
abolition of the Tax Collection and Management Regulations and thus no
longer possess legal force. The management of invoices urgently needs to
be standardized or readjusted. Considering the changes in the
above-mentioned objective situation and the need of management, it is
absolutely necessary for the State Council to approve the Methods
promulgated by the Ministry of Finance. The Methods are administrative
regulations matched with the Tax Collection and Management Law and suiting
the requirements of the development of the socialist market economy. Its
promulgation market a new stage in the standardization and legalization of
China's invoice management work. It has unified China's invoice management
system, intensified the invoice management functions of tax authorities,
standardized the invoice management procedures, meted out more severe
punishment of illegal acts related to invoices, and at the same time
imposed more strict control on the law-enforcement acts of tax
authorities, further embodying the protection of the legal rights and
interests of units and individuals printing and using invoices. This will
help improve the legal system for tax collection and management, give
fuller play to the supervision and control functions of taxation, maintain
the market economy order, serve the reform and opening program and bring
about the sustained, rapid and sound development of the socialist economic
construction.

II. The Basis and Principles for Formulating the Method
The Methods were worked out and promulgated in accordance with the
Tax Collection and Management Law, with the stipulations of the Original
Methods and the current foreign-related invoice management as the basis,
and by combining with the stipulations related to the financial and
accounting system and summing up the successful experience gained in the
work of invoice management over the past few years and absorbing useful
international practices in terms of invoice management.
The following principles are adhered to and abided by in formulating
the Methods:
(1) Combining the maintenance of the economic order with facilitating
commodity circulation. In line with this principle, the Methods
concentrate the scope of invoice management on the business voucher which
has relatively great effect on the economic and taxation order, that is
vouchers on the receipt or payment of cash drawn up or obtained for the
purchase and marketing of commodities, providing or accepting labor
service as well as in other business activities; while settlement voucher
and business charge receipts within enterprises and institutions are no
longer included in the scope of invoice management. This facilitates the
circulation and accounting of the non-business commodities or products
within the enterprise, avoids the repetition and overlapping in invoice
management, helps tax authorities to concentrate strength on strengthening
management of business vouchers that affect the economic and taxation
order.
(2) The combination of centralization and unification with acting in
light with local conditions and giving consideration to historical habit.
Centralization and unification is required by strengthening invoice
management, however, some specific conditions in various regions and
departments need to be treated flexibly, it is necessary to integrate
generality and particularity of invoice management. On the basis of this
principle, the Methods contain special stipulations related to the
specialized invoices of units handling state-owned finance, posts and
telecommunications, railways, civil aviation, highways, and water
transportation. With approval from the State Administration of Taxation or
the tax bureaus of provinces, autonomous regions and municipalities
directly under the central government, the departments concerned of State
Council or provincial, autonomous regional and municipal people's
governments may engage in independent management.
(3) The combination of strengthened management and simplified
procedures. While standardizing invoice management procedures and
stipulating various measures for strengthening invoice management, the
Methods strive to simplify formalities. For example, the Original Methods
stipulate that the unit which uses invoice for special needs in business
shall bring with it an already designed invoice sample and submit a
written report on application for printing invoice to tax authorities.
After its application is approved, it shall have the invoice printed at
the designated printing house according to regulations. In this way, the
unit using invoice has to design the invoice sample, reports to the higher
authorities for approval and contacts the printing shop, this not only
involves complicated procedures and many links, but will easily cause the
emergence of loopholes. To avoid this, the Methods stipulate that
invoice-printing shall be handled exclusively by tax authorities; units
using invoice which has to print the name of the unit for special needs in
business shall be arranged exclusively by tax authorities, the unit no
longer needs to contact the printing house. This can both help reduce the
business of the unit using invoice and the links that may cause the
emergence of loopholes.

III. The Applicable Scope of the Methods
The Method clearly stipulates, "units and individuals who print,
receive, purchase, draw up, obtain and keep invoices within the territory
of the People's Republic of China must abide by these Methods". In the
future, these Methods are applicable to units and individual whether from
domestically enterprise with foreign investment, foreign enterprises as
well as other units and individuals who come to invest or operate business
in China, so long as they print and use invoices.

IV. The Structure and Characteristics of the Methods
Structure of the Methods is set up in compliance with the basic
requirement of invoice management and in line with the work process of
invoice management, i. e., chapters and sections are set up in line with
the printing, receiving, purchasing, drawing up, keeping, checking of
invoices and punishment related to invoices; the scope of invoices is
clearly defined, the various links and activities of the printing,
receiving, using, storing and checking of invoices and punishment related
to invoices are standardized. This makes things very convenient for tax
authorities and units and individuals who print and use invoices to
comprehend the basic requirements of invoice management and the
operational procedures and under their respective rights (authority), and
facilitates the implementation of the regulations on invoice management.
Compared with the regulations on invoice management as set in the
Original Methods, the Methods have the following main characteristics:
(1) Unifying the internal and external invoice management systems. As
supplementary administrative regulations, the Tax Collection and
Management Law, the Methods are identical with the Tax Collection and
Management in terms of applicable scope, it is applicable to units and
individuals of internal enterprises, or enterprise with foreign
investment, foreign enterprises as well as other units and individuals who
come to invest or operate factories in China. As a result, the practice of
using different invoice management systems for internal and external
enterprises has become things of the past. This will facilitate the
centralized and unified management of invoice, is conducive to the correct
implementation of the new tax system, particularly the system of deducting
tax by means of invoice for VAT, and help promote fair competition and
expand opening to the outside world.
(2) Strengthening tax authorities' functions in invoice management.
In light of the existing problems related to invoice management and the
present situation in which tax authorities' functions in invoice
management is weakened, the Methods strengthen tax authorities' management
functions in the various links of printing, receiving, using, storing and
examining invoices and punishment related to invoices. For example, the
right to print invoices is concentrated in tax authorities and tax
authorities institute a new system wherein units and individuals who come
from other provinces, autonomous regions and municipalities to the areas
under the jurisdiction of the tax authorities to temporarily engage in
business activities shall provide guarantors or guaranty money, tax
authorities are granted the right to adopt anti-forged invoice measures
and to conduct examination, making this stipulation more concrete. These
stipulations will effectively strengthen tax authorities' ability to
intensify invoice management.
(3) Standardizing invoice management procedures. As a set of
administrative regulations with both physical and procedural legal
natures, the Methods lay down strict standards for the management and the
managerial acts taken by tax authorities and units and individuals
printing and using invoices in various links of printing, receiving,
using, storing and inspecting invoices and punishment related to invoices,
and clearly define their respective obligations, rights (powers) as well
as legal responsibilities which they should undertake.
(4) Increasing punishment of illegal acts related to invoices. The
Methods make specific classifications of illegal acts related to invoices,
mete out more severe punishment of illegal acts than the original Methods;
particularly with regard to acts of unauthorized printing and selling,
forging, reshaping of invoices and illegal trading in invoices, the
ceiling of fine has been raised from the original 5000 yuan to 50000 yuan,
the Methods also set the minimum limit as 10000 yuan, those with two kinds
of illegal acts can be punished separately.
(5) Tightening restriction on the law-enforcement acts of tax
authorities and strengthening protection of the legal rights and interests
of units and individuals printing and using invoices, the Methods
stipulate strict procedural control on the law-enforcement acts of tax
authorities, so as to ensure the objective, just and correct enforcement
of law. At the same time, the Methods grant units and individuals printing
and using invoices the litigation right, that is, if they refuse to accept
the decision on punishment taken by tax authorities, they may directly sue
to the people's court, so as to guarantee the taxation administrative
standard in the form of judicial supervision.

V. The Printing Management of Invoices
Invoice printing management which is a basic link of invoice
management holds a very important position in the entire process of
invoice management. Article 14 of the Tax Collection and Management Law
makes it clear, "Invoices must be printed by the enterprises designated by
the competent tax departments of the provincial, autonomous regional and
municipal people's governments; no invoice is allowed to be printed
without the authorization of the competent tax departments of the
provincial, autonomous regional and municipal people's governments. The
methods of invoice management are stipulated by the State Council. The Tax
Collection and Management Law sets no concrete stipulations concerning
other links related to invoice management, it only sets out specific
stipulations on the management of invoice printing, this suffices to show
the key role and important significance of the management of invoice
printing in the entire invoice management. Therefore, in the spirit of the
stipulations of the Tax Collection and Management, the Methods further
intensify the management of invoice printing--
Firstly, instituting a printing permit system. The Methods stipulate
that, the tax bureaus of the provinces, autonomous regions and
municipalities should, in line with the principle of centralized printing
and unified management, strictly examine the qualifications of the
enterprise for printing invoices, and issue invoice printing permits to
the enterprises designated to print invoices.
Secondly, using special products for anti-forged invoices. The
Methods stipulate that the special products for anti-forged invoices shall
be produced by enterprises designated by the State Administration of
Taxation. The fabrication and illegal trading in special products for
anti-forged invoices are prohibited.
Thirdly, manufacture-supervising seal for chromatolo graphing unified
national invoices. The Methods stipulate that invoices should be
chomatolographed with the manufacture-supervising seal for unified
national invoices. The requirements for the form of the
manufacture-supervising seal for unified national invoices and the
printing of the layout of the invoice shall be stipulated by the State
Administration of Taxation, a system of irregular change in layout shall
be instituted, forged invoice manufacture-supervising seal is prohibited.
Fourthly, limiting invoice printing place. The Methods stipulate that
the invoices of various provinces, autonomous regions and municipalities
shall be printed within the concerned provinces, autonomous regions and
municipalities; when there is really the need that invoices must be
printed in other provinces, autonomous regions and municipalities, the tax
authorities of the provinces, autonomous regions and municipalities shall
discuss the matter with the tax authorities of the provinces, autonomous
regions and municipalities which are the printing places and obtain their
agreement, the invoices shall be printed by the invoice- printing
enterprises designated by the tax authorities of the printing places. In
order to strengthen the printing management of special VAT invoices, the
Methods stipulate that special VAT invoices shall be printed exclusively
by the State Administration of Taxation. The printing of invoices abroad
is prohibited.
Fifthly, the stipulations concerning the management of printing
invoices must be strictly abided by. Enterprises printing invoices shall
print invoices in accordance with the pattern and quantity approved by tax
authorities; the invoice-printing management system and keeping measures
shall be established according to stipulations, the responsibility system
of persons in charge of the use and management of invoice
manufacture-supervising seals and special products for anti-forged
invoices shall be instituted. The language used for printing invoices
shall be in Chinese characters. National autonomous areas may print in
invoices an additional common nationality characters. Where there is
actual need, Chinese and foreign words may simultaneously be used for
printing invoices.

VI. The Receipt and Purchase of Invoices
The receipt and purchase of invoices are legal invoice procedures
obtained by units and individuals using invoices. Standardizing the
invoice receiving and purchasing procedures helps tax authorities to
strengthen management and makes things convenient for units and
individuals to use invoices and reduce the loss of invoices. Therefore,
the Methods map out strict standard for invoices receiving and purchasing
procedures:
Firstly, The following invoice receiving and purchasing procedures
are stipulated for units and individuals who perform tax registration
according to law:
(1) After receiving the tax registration certificate, filing an
application for receiving and purchasing invoices at competent tax
authorities and at the same time providing the ID card of the person
handling the particular matter, tax registration certificate or other
related documents as well as the die of financial seal or the special seal
for invoices.
(2) After examining and approving the application for receiving and
purchasing invoices and related documents, the competent tax authorities
shall issue them invoice receiving and purchasing books.
(3) In line with the verified and approved kind, quantity and the
method of purchasing invoices as indicated in the invoice receiving and
purchasing books, they may receive and purchase invoices at the competent
tax authorities.
Secondly, Units and individuals who temporarily engage in business
activities outside the province, autonomous region and municipality
concerned shall use the certificate issued by the tax authorities where
they are located to apply to the tax authorities where they are engaged in
business for the local invoices. The tax authorities of the business
location may ask them to provide guarantor or to pay guaranty money not
exceeding 10000 yuan in accordance with the face value and quantity of the
invoice they received and purchased and hand in the invoice for
cancellation. For those who hand in the invoice for cancellation on
schedule, the obligation undertaken by the guarantor may be relieved or
the guaranty money returned; for those who fail to hand in the invoices on
schedule, the guarantor shall bear legal responsibility or do so with
guaranty money. Tax authorities which charge the guaranty money shall make
out a receipt.
Thirdly, an invoice drawing up system is instituted whereby other
units and individuals, when need invoices, may directly apply to tax
authorities for the drawing up of invoices.

VII. The drawing Up and Keeping of Invoices.
The drawing up and keeping of invoices are the two vitally important
links in the management of invoices, they are closely related to the
financial management of enterprises and the check and supervision of tax
authorities. Therefore, the Methods put down specific stipulations on the
different aspects of these two links:
Firstly, requirements on the units and individuals drawing up
invoices:
(1) While receiving payment from foreigners for selling commodities,
providing services as well as engaging in other business activities, they
shall draw up invoices for the payer. Under special circumstances, the
payer draws up invoices for the payee.
(2) In drawing up invoice, one should do this truthfully at one
single time in accordance with the time limit, order, column by column and
all forms of invoices, and affix the financial seal of the unit or the
special invoice seal.
(3) The drawing up of invoice with computer should be approved by tax
authorities, external invoices made under the exclusive supervision of tax
authorities should be used, the stub form of invoices after drawn up
should be bound into a book form.
(4) The drawing up of invoices is limited within the provinces,
autonomous regions and municipalities which are the location of the unit
and individual receiving and purchasing invoices; those who are engaged in
business beyond this scope should draw up invoices of the business
location. Tax authorities of provinces, autonomous regions and
municipalities may stipulate the method for drawing up trans-city and
trans-county invoices.
(5) When there are changes in the content of tax registration by
units and individuals who draw up invoices, they shall appropriately
perform the procedures of changing the invoices and books for receiving
and purchasing invoices; before cancelling tax registration, they shall
hand in the book for receiving and purchasing invoices and invoices for
cancellation.
Secondly, Requirements on units and individuals who obtain invoices:
(1) All units and individuals engaging in production and operation,
while paying money for the commodities purchased, acceptance of services
as well as engaging in other business activities shall obtain invoices
from the payee, but they shall not demand changing the name of and money
for the products.
(2) Invoices not conforming to stipulations cannot be used as
evidence for submitting an account for reimbursement; any unit and
individual have the right to refuse to accept.
Thirdly, Units and individuals shall keep the invoices according to
stipulations. Units and individuals who draw up invoices should establish
a system of depositing and keeping invoices, set up an invoice
registration book and regularly report to tax authorities on the use of
invoices; the stub form of invoices already drawn up and the invoice
registration book should be kept for five years, after the expiration of
the invoice keeping period, they shall report to tax authorities for
checking and cremation.
Fourthly, illegal trading in invoices, invoice supervision-
manufacture seal and special products for anti-forged invoices by any unit
and individual is prohibited; without permission they are not allowed to
transcend stipulations to use blank invoices carried, mailed and
transported from other regions. The carrying, mailing and transporting
blank invoices in and out of the territory are prohibited.

VIII. The Examination of Invoices
Invoice examination is a supervision activity related to invoice
management stipulations carried out by tax authorities according to law
over the printing and use of invoices by units and individuals, and is an
organic component of the invoice management system. It is of great
importance to ensuring that the units and individuals printing and using
invoices strictly abide by invoice management standardization and maintain
economic and taxation orders.
The Methods not only clearly define the invoice examination right of
tax authorities, but also make it specific and standard, so as to ensure
exercise of the invoice examination right and protect the legal rights and
interests of the examinee.
Firstly, the Methods clearly define the powers and functions of tax
authorities in invoice examination. In invoice examination, tax
authorities may exercise the following powers:
(1) Examining the situation regarding the printing, receiving,
purchasing, drawing up, obtaining and keeping invoices;
(2) Having invoices transferred out for examination;
(3) Examining and reproducing certificates and materials related to
invoices;
(4) Inquiring the parties concerned about matters and situation
related to invoices;
(5) While investigating and handling invoice cases, they may record,
tape record, video record, take photos and reproduce cases- related
situation and materials;
(6) When there is doubt about the invoice or certificate related to
tax payment which the examinee obtained from abroad, they may ask the
examinee to provide certificate confirmed by overseas notary organs or
licensed accountant.
While conducting examination of invoices, tax authorities should
perform the following duties:
(1) While conducting invoice examination, the examiner should show
out taxation inspection certificate;
(2) When there is the need to transfer out the drawn up invoice for
examination, the examiner should draw up an invoice change certificate.
When there is the need to transfer out blank invoices for examination, the
examiner should make out a receipt; the blank invoice, when proved no
problem, should be returned immediately.
Secondly, Stipulating the examinee's duties during invoice
examination:
(1) Accepting examination conducted by tax authorities according to
law, accurately reporting the situation, providing related materials, he
shall not refuse to accept examination and hide the facts;
(2) Providing invoices or evidence and certificates confirmed by
overseas notary organs or licensed accountant;
(3) Unit which receives invoice or invoice stub form shall accurately
fill in the invoice situation checking card issued by tax authorities and
return it on schedule.

IX. Punishment of Illegal Acts Related to Invoices
Invoice-related illegal act is an act violating the invoice
management system and shall be subject to lawful punishment. ARTICLE 48 of
the Tax Collection and Management Law stipulates that with regard to those
who illegally print invoices, the tax authorities shall recriminate the
illegally printed invoices, confiscate their illegal gain and impose
fines. In the spirit of this stipulation, the Detailed Rules for
Implementation of the Tax Collection and Management Law clearly stipulate
that those who provide invoices for the tax payer and withholding agent
which results in no or less tax payment or cheating export tax
reimbursement, tax authorities, besides confiscating the illegal gains,
may impose a less than 100 percent fine for paying no or less tax or
cheating tax payment. On the basis of the Tax Collection and Management
Law and its Detailed Rules, the Methods further stipulate fines on illegal
acts related to invoices.
Firstly, with regard to units and individuals who commit one of the
following acts, the tax authorities may order them to correct it within
the specified time, confiscate their illegal gains and impose a fine less
than 10000 yuan;
(1) Printing invoices or producing special products for anti- forged
invoices not according to stipulations;
(2) Receiving and purchasing invoices not according to stipulations;
(3) Drawing up invoices not according to stipulations;
(4) Obtaining invoices not according to stipulations;
(5) Keeping invoices not according to stipulations;
(6) Accepting examination by tax authorities not according to
stipulations.
Separate punishments may be meted out on two or more of the
above-mentioned acts.
Secondly, with regard to illegally carrying, mailing, transporting or
depositing blank invoices, tax authorities will take over the invoices,
confiscate the illegal gains and impose a less than 10000 yuan fine.
Thirdly, with regard to unauthorized printing, forging, altering,
illegal trading in invoices, unauthorized manufacture of
invoice-supervising manufacture seal and special products for anti- forged
invoices, tax authorities will seal up, detain or recriminate them,
confiscate the illegal gains and tools of offense, and impose a fine
ranging between 10000 and 50000 yuan; those whose case is serious and
constitutes a crime shall be given criminal sanctions.

X. The Connection of Old and New Regulations
In line with the stipulations of the Methods, the Original Methods
promulgated by the Ministry of Finance in 1986 and the Original
Regulations promulgated by the original State Administration of Taxation
in 1991 were abolished from the day of the publication of the Methods. The
Original Methods and the Original Regulations are, in principle,
applicable to previous illegal cases and illegal acts related to invoices
which are being handled or are newly discovered after the publication of
Methods. However, for convenience in operation, stipulations relating to
such procedural aspects as handling and reconsidering cases, the Methods
and Detailed Rules are, without exception, applicable.
In short, the Methods are a basic regulation concerning China's
invoice management and an important legal weapon for safeguarding the
order of the socialist market economy and taxation. Tax authorities at all
levels should conscientiously organize tax collectors to study and use the
Method well; at the same time, it is necessary to conduct extensive
publicity on the Methods to society, so as to win the understanding and
support of various quarters and to enable the Methods to play theirs due
role in the establishment and improvement of the socialist market economic
structure with Chinese characteristics. The adoption of the derating
method can, in line with the method for calculating the dutiable tax value
of the tax-free product, work out all tax value of the product and then
calculate the reduced tax value in accordance with the stipulated tax
rebatement proportion.


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