| | |
| Invoice Management Measures of the People's Republic of China | | 中华人民共和国发票管理办法 |
(Approved by the State Council on December 12, 1993, promulgated by the Ministry of Finance on December 23, 1993; Amended according to the Decision of the State Council Concerning Amendment to the Invoice Management Measures of the People's Republic of China on December 20, 2010) | |
（1993年12月12日国务院批准、1993年12月23日财政部令第6号发布 根据2010年12月20日《国务院关于修改〈中华人民共和国发票管理办法〉的决定》修订） |
| |
|
| CHAPTER I GENERAL PROVISIONS | | 第一章 总 则 |
| |
|
| Article 1 In order to strengthen management of invoices and financial supervision, ensure the tax revenue for the State, and maintain the economic order, these measures are formulated in line with the Law of the People's Republic of China Concerning the Administration of Tax Collection. | | 第一条 为了加强发票管理和财务监督，保障国家税收收入，维护经济秩序，根据《中华人民共和国税收征收管理法》，制定本办法。 |
| |
|
| Article 2 Entities and individuals making, purchasing, issuing, acquiring and keeping invoices as well as those surrendering invoices for destruction (hereinafter referred to as “entities and individuals making or using invoices”) must abide by these Measures. | | 第二条 在中华人民共和国境内印制、领购、开具、取得、保管、缴销发票的单位和个人（以下称印制、使用发票的单位和个人），必须遵守本办法。 |
| |
|
| Article 3 In the Measures, invoices mean the certificates of receipt or payment prepared or received in purchase or sale of goods, providing or receiving services, or engaging in other business activities. | | 第三条 本办法所称发票，是指在购销商品、提供或者接受服务以及从事其他经营活动中，开具、收取的收付款凭证。 |
| |
|
| Article 4 The competent department of taxation under the State Council is in charge of the invoice management of the whole nation. The state taxation bureaus and the local taxation bureaus of the provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government) are responsible for the invoice management of their administrative regions within their respective scopes of functions and duties. | | 第四条 国务院税务主管部门统一负责全国的发票管理工作。省、自治区、直辖市国家税务局和地方税务局（以下统称省、自治区、直辖市税务机关）依据各自的职责，共同做好本行政区域内的发票管理工作。 |
Departments of finance, auditing, administrations for industry and commerce and public security shall work within their respective terms of reference to cooperate the taxation departments in management of invoices. | |
财政、审计、工商行政管理、公安等有关部门在各自的职责范围内，配合税务机关做好发票管理工作。 |
| |
|
| Article 5 The kinds, forms, contents, and uses of invoices shall be stipulated by the State Administration of Taxation. | | 第五条 发票的种类、联次、内容以及使用范围由国务院税务主管部门规定。 |
| |
|
| Article 6 Any institution and person may report on actions in violation of provisions of management on invoices. The taxation departments shall keep the names of the reports confidential and award them in accordance with the related cases. | | 第六条 对违反发票管理法规的行为，任何单位和个人可以举报。税务机关应当为检举人保密，并酌情给予奖励。 |
| |
|
| CHAPTER II PRINTING OF INVOICES | | 第二章 发票的印制 |
| |
|
| Article 7 The power to print dedicated VAT invoices shall remain with entities designated by the competent department of taxation under the State Council, while the power to print other invoices shall remain with the entities designated by the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government pursuant to the relevant provisions of the competent department of taxation under the State Council. Unauthorized printing, counterfeiting or fabrication of invoices is forbidden. | | 第七条 增值税专用发票由国务院税务主管部门确定的企业印制；其他发票，按照国务院税务主管部门的规定，由省、自治区、直辖市税务机关确定的企业印制。禁止私自印制、伪造、变造发票。 |
| |
|
| Article 8 Entities printing invoices shall meet the following conditions: | | 第八条 印制发票的企业应当具备下列条件： |
| |
|
| 1. Having an invoice printing business operation permit and a business license; | | （一）取得印刷经营许可证和营业执照； |
| |
|
| 2. Having facilities and techniques necessary for the printing of invoices; and | | （二）设备、技术水平能够满足印制发票的需要； |
| |
|
| 3. Having sound financial rules and rigorous quality supervision, safety management and confidentiality rules. | | （三）有健全的财务制度和严格的质量监督、安全管理、保密制度。 |
The tax authorities shall select invoice printing entities by public bidding and issue invoice printing permits to them. | |
税务机关应当以招标方式确定印制发票的企业，并发给发票准印证。 |
| |
|
| Article 9 Special products designed to prevent the forgery of invoices as designated by the competent department of taxation under the State Council shall be used in the printing of invoices. Illegal making of such products is forbidden. | | 第九条 印制发票应当使用国务院税务主管部门确定的全国统一的发票防伪专用品。禁止非法制造发票防伪专用品。 |
| |
|
| Article 10 Invoices shall be chromatographed with the national unified invoice supervision seal. The form of the national unified invoice supervision seal and the layout of the invoices shall be decided by the State Administration of Taxation. The invoice supervision seal shall be made by the provincial, autonomous regional and municipal taxation departments, the forgery of which is strictly forbidden. | | 第十条 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，由国务院税务主管部门规定。发票监制章由省、自治区、直辖市税务机关制作。禁止伪造发票监制章。 |
Layout of the invoices shall be changed upon irregular terms. | |
发票实行不定期换版制度。 |
| |
|
| Article 11 The entities that print invoices shall establish a special office for the printing and the storage of the invoices in accordance with the unified stipulation of the taxation departments. | | 第十一条 印制发票的企业按照税务机关的统一规定，建立发票印制管理制度和保管措施。 |
The invoice supervision seals and products for resisting forgery of invoices shall be used and kept by specially assigned persons. | |
发票监制章和发票防伪专用品的使用和管理实行专人负责制度。 |
| |
|
| Article 12 The entities that print invoices shall print invoices in accordance with the format and amount approved by the taxation departments. | | 第十二条 印制发票的企业必须按照税务机关批准的式样和数量印制发票。 |
| |
|
| Article 13 Invoices shall be printed in Chinese. Invoices used in an area of a minority nationality may be added with a nationality language generally used in the area. When necessary, invoices can be printed with Chinese and a foreign language. | | 第十三条 发票应当使用中文印制。民族自治地方的发票，可以加印当地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。 |
| |
|
| Article 14 Invoices used by institutions or individuals in each province, autonomous region or municipality, except dedicated value-added tax invoices, shall be printed in the province, autonomous region or municipality person; when it it necessary to print invoices in other provinces, autonomous regions or municipalities, the provincial, autonomous regional or municipal taxation departments shall consult with and obtain consent from the taxation departments of the invoice printing provinces, autonomous regions or municipalities and the invoices shall be printed by entities designated by the taxation departments of the invoice printing provinces, autonomous regions or municipalities. | | 第十四条 各省、自治区、直辖市内的单位和个人使用的发票，除增值税专用发票外，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，由印制地省、自治区、直辖市税务机关确定的企业印制。 |
Printing invoices outside China is forbidden. | |
禁止在境外印制发票。 |
| |
|
| CHAPTER III PURCHASE OF INVOICES | | 第三章 发票的领购 |
| |
|
| Article 15 Entities and individuals that need to purchase invoices shall apply to the competent tax authorities upon the strength of the tax registration certificate, the identity certificate of the handling person and the module of the special invoice seal in the pattern specified by the competent department of taxation under the State Council. The competent tax authorities shall decide the type and quantity of invoices that could be purchased by the applicants and the way for purchasing them according to the scope and scale of business of the applicant entities and individuals, and issue the invoice purchase books to them within 5 workdays. | | 第十五条 需要领购发票的单位和个人，应当持税务登记证件、经办人身份证明、按照国务院税务主管部门规定式样制作的发票专用章的印模，向主管税务机关办理发票领购手续。主管税务机关根据领购单位和个人的经营范围和规模，确认领购发票的种类、数量以及领购方式，在5个工作日内发给发票领购簿。 |
Entities and individuals that need to purchase invoices shall report their use of invoices to the tax authorities, and the tax authorities shall verify the reported information as required. | |
单位和个人领购发票时，应当按照税务机关的规定报告发票使用情况，税务机关应当按照规定进行查验。 |
| |
|
| Article 16 Entities and individuals that need to use invoices provisionally may directly apply to the tax authorities at the locality of their business operations for invoices upon the strength of a written certificate on the purchase or sale of commodities, the provision or rendering of services or any other business operation and the identity certificate of the handling person. If taxes should be paid under any tax law or administrative regulation, the tax authorities shall collect taxes before issuing invoices. If necessary, the tax authorities may commission other entities to issue invoices on their behalf pursuant to the relevant provisions of the competent department of taxation under the State Council. | | 第十六条 需要临时使用发票的单位和个人，可以凭购销商品、提供或者接受服务以及从事其他经营活动的书面证明、经办人身份证明，直接向经营地税务机关申请代开发票。依照税收法律、行政法规规定应当缴纳税款的，税务机关应当先征收税款，再开具发票。税务机关根据发票管理的需要，可以按照国务院税务主管部门的规定委托其他单位代开发票。 |
It is prohibited to issue invoices on a commission basis in violation of law. | |
禁止非法代开发票。 |
| |
|
Article 17 Institutions and individuals that have to do business temporarily outside their local province, autonomous region or municipality shall apply to the taxation departments for purchase of invoices of the place to do their business with certificates of their local taxation departments.
．．．．．． | | 第十七条 临时到本省、自治区、直辖市以外从事经营活动的单位或者个人，应当凭所在地税务机关的证明，向经营地税务机关领购经营地的发票。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥600.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |