| Announcement of the State Administration of Taxation | | 国家税务总局公告 |
| (No. 44 [2017]) | | （2017年第44号） |
| Announcement on Matters concerning the Administration of Plain Value-Added Tax Invoices | | 关于增值税普通发票管理有关事项的公告 |
| In order to further regulate the administration of value-added tax (“VAT”) invoices, optimize tax payment services, and meet the needs of taxpayers for invoices, the relevant matters concerning the administration of VAT invoices are hereby announced as follows: | | 为进一步规范增值税发票管理，优化纳税服务，满足纳税人发票使用需要，现将增值税发票管理有关事项公告如下： |
| I. Adjusting the Codes of Plain VAT Invoices (Folding Invoices) | | 一、调整增值税普通发票（折叠票）发票代码 |
| The code of a plain VAT invoice (folding invoice) shall be adjusted to consist of 12 digits. Coding rules: the first digit is 0, the second, third, fourth and fifth digits represent the province, autonomous region, municipality directly under the Central Government, and city under separate state planning, the sixth and seventh digits represent the year, the eighth, ninth and tenth digits represent the batch number, and the eleventh and twelfth digits represent invoice type and pages, of which, 04 represents two-page plain VAT invoices (folding invoices), and 05 represents five-page plain VAT invoices (folding invoices). | | 增值税普通发票（折叠票）的发票代码调整为12位，编码规则：第1位为0，第2-5位代表省、自治区、直辖市和计划单列市，第6-7位代表年度，第8-10位代表批次，第11-12位代表票种和联次，其中04代表二联增值税普通发票（折叠票）、05代表五联增值税普通发票（折叠票）。 |
| The plain VAT invoices (folding invoices) which are stored in the inventory of tax authorities or have not been used by taxpayers, with ten-digit invoice codes, may continue to be used. | | 税务机关库存和纳税人尚未使用的发票代码为10位的增值税普通发票（折叠票）可以继续使用。 |
| II. Plain VAT Invoices (Folding Invoices) Printed with the Names of the Taxpayers | | 二、印有本单位名称的增值税普通发票（折叠票） |
(1)A taxpayer may, in accordance with the provisions of the Measures of the People's Republic of China for the Administration of Invoices and the Detailed Rules for the Implementation thereof, make a written request to the state tax authority for plain VAT invoices (folding invoices) printed with its name, and the state tax authority shall confirm the type and quantity of invoices printed with the taxpayer's name as required. A taxpayer shall issue plain VAT invoices (folding invoices) printed with its name through the new system for the administration of VAT invoices.
．．．．．． | | （一）纳税人可按照《中华人民共和国发票管理办法》及其实施细则规定，书面向国税机关要求使用印有本单位名称的增值税普通发票（折叠票），国税机关按规定确认印有该单位名称发票的种类和数量。纳税人通过增值税发票管理新系统开具印有本单位名称的增值税普通发票（折叠票）。
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