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Announcement of the State Administration of Taxation on Issues Concerning the Use of Electronic Plain Value-added Tax Invoices [Effective]
国家税务总局关于增值税电子普通发票使用有关事项的公告 [现行有效]

Announcement of the State Administration of Taxation on Issues Concerning the Use of Electronic Plain Value-added Tax Invoices 


(Announcement No. 41 [2018] of the State Administration of Taxation) (国家税务总局公告2018年第41号)

For the purposes of guaranteeing the smooth progress of tax levy system reform of state tax bureaus and local tax bureaus, and ensuring orderly and steady transition of electronic plain value-added tax invoices between pre-reform and post-reform periods, you are notified of issues concerning the use of electronic plain value-added tax invoices as follows: 为了保障国税地税征管体制改革工作顺利推进,确保改革前后增值税电子普通发票有序衔接、平稳过渡,现将增值税电子普通发票使用有关事项公告如下:
I. After the establishment of new tax authorities, tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning (hereinafter referred to as “tax bureaus of all provinces (automous regions and municipalities)”) shall start to use a new invoice supervision seal. The invoice supervision seal on the prepopulated documents of the electronic plain VAT invoices (including electronic plain VAT invoices for toll fees, the same as below) shall be modified and replaced with the new invoice supervision seal applied in tax bureaus of all provinces (automous regions and municipalities).   一、新税务机构挂牌后,国家税务总局各省、自治区、直辖市和计划单列市税务局[以下简称“各省(区、市)税务局”]将启用新的发票监制章。增值税电子普通发票(含收费公路通行费增值税电子普通发票,下同)版式文件上的发票监制章,相应修改为各省(区、市)税务局新启用的发票监制章。
II. The new invoice supervision seal is in the oval shape, with a long axis of 3 cm, a short axis of 2 cm, and an edge width of 0.1 cm. The inner ring is added with a thin line, with the words “National Unified Invoice Supervision Seal” inscribed on the the upper level, “State Administration of Taxation” in the middle, and “XX Provincial (Autonomous Region and Municipal) Tax Bureau” at the bottom, for example: “Jiangsu Provincial Tax Bureau”, “Shanghai Municipal Tax Bureau”, and “Inner Mongolia Autonomous Region Tax Bureau”, and “Xinjiang Uygur Autonomous Region Tax Bureau”. The Chinese characters are 7 pt in size and red in color. See Annex for a sample of the new invoice supervision seal.   二、新启用的发票监制章形状为椭圆型,长轴为3厘米,短轴为2厘米,边宽为0.1厘米,内环加刻一细线,上环刻制“全国统一发票监制章”字样,中间刻制“国家税务总局”字样,下环刻制“××省(区、市)税务局”字样,下环字样例如:“江苏省税务局”、“上海市税务局”、“内蒙古自治区税务局”、“新疆维吾尔自治区税务局”。字体为楷体7磅,印色为大红色。新启用的发票监制章样式见附件。
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