People's Republic Of China Invoice Management

Original Language Title: 中华人民共和国发票管理办法

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People's Republic of China promulgated by Decree No. 587

                        The State Council on changes of People's Republic of China decided to invoice management Executive meeting of the State Council on December 8, 2010 the 136th adoption of, are hereby promulgated and take effect on February 1, 2011.

                        Prime Minister Wen Jiabao

The December 20, 2010

The State Council on amending the People's Republic of China decision of the management of invoices

Decision of the State Council of the People's Republic of China management of invoice as follows: First, the article is changed to: "in the People's Republic of China territory of printing, purchasing, issuing, acquiring, keeping and invoice for cancellation of units and individuals (hereinafter referred to as units and individuals printing and using invoices), you must comply with these measures.

” Second, the fourth paragraph is revised as follows: "the competent tax departments under the State Council is responsible for invoice management work throughout the country. Provinces, autonomous regions and municipalities directly under the State administration of taxation and local taxation (hereinafter referred to as the tax authorities of provinces, autonomous regions and municipalities) in accordance with their respective responsibilities, common good invoice management work within their respective administrative areas.

” Third, the seventh article is revised as follows: "VAT invoice printed by enterprises identified by the competent tax departments under the State Council; other invoices, in accordance with the provisions of the competent tax departments under the State Council, defined by the tax authorities of provinces, autonomous regions and municipalities, enterprise printing. Prohibition of unauthorized printing, forged or altered invoices.

” Four, the eighth to Nineth and amended as: "the printed invoices should be determined by the competent tax departments under the State Council national special products for anti-fake invoices. Against the manufacturing of special products for anti-fake invoices.



Five, the Nineth shall be replaced by article eighth, amended to read: "enterprises printing invoices shall meet the following requirements:

"(A) make printing business licenses and business licenses;

"(B) the equipment and technology to meet the needs of printing invoices;

"(C) has a sound financial system and strict quality control, security management, security systems. "The tax authorities should be determined by tender to print invoices of enterprises, and to invoice confirmed.

” Section six, 15th and 16th to 15th and amended as: "the units and individuals need to receiving and purchasing invoices, shall hold a tax registration certificate, Attn identity, in accordance with the competent tax departments under the State Council style produced special invoice seal impression, invoice receiving and purchasing procedures with the competent tax authority.

Competent tax authority by purchasing units and individual scope and scale, confirm the type, quantity, and of receiving and purchasing invoices and purchase, within 5 working days to issue the invoice receiving and purchasing books. "Units or individuals receiving and purchasing invoices, shall report invoice usage in accordance with the tax authorities, the tax authority shall, in accordance with the provisions of the identification.

” Seven, the 17th to 16th and amended as: "the temporary unit and individual using invoice, you can by buying and selling goods, providing or receiving services as well as engaging in other business activities and a written certificate, Attn proof of identity, apply directly to the business to the tax authorities on behalf of open invoices. Shall pay the tax in accordance with tax laws and administrative regulations, the tax authorities shall levy tax, invoicing.

Tax authorities according to invoice management needs, you can entrust other unit in accordance with the competent tax departments under the State Council on behalf of open invoices. "No illegal invoice.

” Section eight, the 19th to 18th, the third paragraph is amended as: "the bonds should be issued the funds between the tax authorities of bills.



Article nine, the 23rd to 22nd and amended as: "the invoice shall, in accordance with the prescribed time limit, order, part, all the time a one-time issue, and affix the special nationwide invoice stamp.

"No unit or individual shall have the following the false invoice:

"(A) for others, your open invoice that is inconsistent with the actual business of;

"(B) made others issued invoices which differ from actual operating conditions; "(C) introduce others to issue invoices which differ from actual operating conditions.



Ten, the 24th, 43rd to 23rd and amended as: "the installed unit and individual tax-control device, shall, in accordance with the requirement to use invoice tax control device, and invoiced to the competent tax authorities to submit data on time.

"Use of non-invoiced tax-controlled electronic appliance, should be non-tax-controlled electronic devices use software programs that information submitted to the competent tax authorities for their records, and in accordance with the requirements to keep and submit the invoice data. "The country promote the use of invoice Web invoice management system, specific management measures shall be formulated by the competent tax departments under the State Council.



Article XI the 25th to 24th and amended as: "any unit or individual should use invoices in accordance with invoice management, not any of the following acts:

"(A) lend, transfer, introducing the assignment invoice, invoice, manufacture and special products for anti-fake invoices;

"(B) knew or should have known that was privately printed, forged, altered or illegal access or abolition of an invoice, issue, storage, carrying, mailing, transportation;

"(Iii) split the invoice;

"(D) expanding the scope of invoice;

"(E) to other credentials instead of an invoice. "The tax authorities shall provide a convenient channel for authenticity query invoice.

” Under article 12, the 26th to the 25th, the first paragraph is amended as: "in addition to the special circumstances of the competent tax departments under the State Council, limited to the invoice receiving and purchasing units and individuals in the provinces, autonomous regions and municipalities directly under the issue.

” Under article 13, the 27th to 26th, the first paragraph is amended as: "in addition to the special circumstances of the competent tax departments under the State Council, no unit or individual shall not be used across under the regional carries, mails, transporting blank invoices.



Article 14, the 31st to 30th, first amendment as follows: "(a) the check printing, purchasing, issuing, acquiring, keeping and invoice for cancellation conditions;"

Section XV, the 36th to 35th and amended as: "the violation of the regulations, any of the following circumstances, the taxation authorities shall order rectification can be fined not more than RMB 10,000 yuan; illegal income shall be confiscated:

"(A) be issued shall be invoiced without, or not in accordance with the time limits, order, part, all the one-time invoice, or without special invoice seal;

"(B) using the invoice tax control device, fails to submit to the competent tax authorities of invoicing data;

"(Iii) using non-invoiced tax-controlled electronic appliance, non-tax is not charged electronic devices use software programs that information submitted to the competent tax authorities for their records, or save data, sending invoices not according to stipulations;

"(D) split the invoice;

"(E) expanding the scope of invoice;

"(F) other documents instead of the invoice;

"(G) the cross-regional invoiced;

"(VIII) cancellation invoices not according to stipulations; "(I) the storage and management of invoices not according to stipulations.



Under article 16, the 37th to 36th and amended as: "the provisions of the use of regional carrying, mailing and transporting blank invoices, as well as the carrying, mailing and transporting blank invoices immigration and correction by the tax authorities, may be fined not more than 10,000 serious cases, fines of between 10,000 yuan and 30,000 yuan; illegal income shall be confiscated. "Lost invoices or damaged invoices without authorization, in accordance with the provisions of the preceding paragraph.



17, and increased a article, as 37th article: "violation this approach 22nd article second paragraph of provides virtual open invoice of, by tax organ confiscated illegal proceeds; virtual open amount in 10,000 yuan following of, can and at 50,000 yuan following of fine; virtual open amount over 10,000 yuan of, and at 50,000 yuan above 500,000 yuan following of fine; constitute crime of, law held criminal. "Illegal invoice, in accordance with the provisions of the preceding paragraph.

” Articles 18, 38th to 38th, 39th.

38th article: "privately printed, and forged, and variable made invoice, illegal manufacturing invoice security designed supplies, forged invoice producer chapter of, by tax organ confiscated illegal proceeds, confiscated, and destroyed modus operandi tool and illegal items, and at 10,000 yuan above 50,000 yuan following of fine; plot serious of, and at 50,000 yuan above 500,000 yuan following of fine; on printed invoice of enterprise, can and at revoked invoice associate confirmed; constitute crime of, law held criminal. "The penalties prescribed in the preceding paragraph, People's Republic of China stipulated by the law on tax collection and management, in accordance with its provisions.



39th: "have any of the following circumstances, the tax authorities the fines of between 50,000 yuan and 10,000 yuan in serious cases, fines of between 50,000 yuan and 500,000 yuan; illegal income shall be confiscated:

"(A) lend, transfer, introducing the assignment invoice, invoice, manufacture and special products for anti-fake invoices; "(B) knew or should have known that was privately printed, forged, altered or illegal access or abolition of an invoice, issue, storage, carrying, mailing and shipping.

” 19, the addition of an article, as the 40th: "violation of invoice management regulations and 2 above or in serious cases of units and individuals, the tax authorities can be announced to the public.

” Under article 20, the 40th to 42nd and amended as: "not satisfied with the decision of the tax authorities of the parties may apply for administrative reconsideration or bring administrative proceedings.



Under article 21, the 42nd to 44th, amended to read: "the competent tax departments under the State Council in accordance with the relevant sector-specific way of doing business and business needs, in conjunction with the relevant authorities to develop the industry's invoice management solution. "The competent tax departments under the State Council special needs can be managed according to the VAT, VAT specific management measures are formulated.



22, delete article 44th.

In addition, provisions and individual words in the order make the necessary adjustments and modifications.

This decision shall take effect on February 1, 2011.



People's Republic of China management of invoices in accordance with the present decision be modified accordingly, republished.

People's Republic of China invoice management

(December 12, 1993 the State Council approved on December 23, 1993, the Ministry of Finance released 6th December 20, 2010, the State Council on changes of People's Republic of China decided to invoice management revision)

Chapter I General provisions
First in order to strengthen invoice management and financial supervision, national tax revenues and maintain the economic order, in accordance with the People's Republic of China Law on tax collection and management, these measures are formulated.

Article in the People's Republic of China territory of printing, purchasing, issuing, acquiring, keeping and invoice for cancellation of units and individuals (hereinafter referred to as units and individuals printing and using invoices), you must comply with these measures.

Third invoice mentioned in these measures refers to in the purchase and sale of goods, providing or receiving services, as well as engaging in other business activities, issuing, receiving the payment voucher. Fourth the competent tax departments under the State Council is responsible for the national control of invoices.

Provinces, autonomous regions and municipalities directly under the State administration of taxation and local taxation (hereinafter referred to as the tax authorities of provinces, autonomous regions and municipalities) in accordance with their respective responsibilities, common good invoice management work within their respective administrative areas.

Finance, audit, administration for industry and commerce, public security and other departments concerned in the context of their respective responsibilities, with the Inland Revenue Authority completes the invoice management work.

Article fifth types of invoices, invoice, content and scope by the competent tax departments under the State Council. Article sixth of acts violating invoice management regulations, no unit or individual can report.

The tax authorities shall keep confidential informants, and to give appropriate incentives.

Chapter II the printing of invoices Article seventh VAT invoice printed by enterprises identified by the competent tax departments under the State Council; other invoices, in accordance with the provisions of the competent tax departments under the State Council, defined by the tax authorities of provinces, autonomous regions and municipalities, enterprise printing.

Prohibition of unauthorized printing, forged or altered invoices.

Eighth enterprises printing invoices shall meet the following conditions:

(A) make printing business licenses and business licenses;

(B) equipment and technology to meet the needs of printing invoices;

(C) has a sound financial system and strict quality control, security management, security systems.

Tax authorities shall determine print invoices enterprises through tenders and to invoice confirmed. Nineth printed invoices should be determined by the competent tax departments under the State Council national special products for anti-fake invoices.

Against the manufacturing of special products for anti-fake invoices. Article tenth manufacture invoices should be unified national invoices. Unified national invoices the seal form and invoice layout printing requirements by the competent tax departments under the State Council. Invoice seal produced by the tax authorities of provinces, autonomous regions and municipalities.

Prohibiting manufacture forged invoices.

System of invoicing does not change on a regular basis.

11th enterprises printing invoices in accordance with the uniform provisions of the tax authorities, set up invoice printing management system and custodial measures.

Seal and special products for anti-fake invoices of the invoice and the person responsible for system management.

12th enterprises printing invoices must be approved by the tax authorities of the model number and print invoices. 13th Chinese printing of invoices should be used. Invoices in the autonomous areas, can be printed locally common national characters.

There is a genuine need, you can also use printed both in China and abroad.

14th article the province, and autonomous regions, and municipalities within of units and personal using of invoice, except VAT dedicated invoice outside, should in this province, and autonomous regions, and municipalities within printed; does have necessary to provincial, and autonomous regions, and municipalities printed of, should by province, and autonomous regions, and municipalities tax organ business printed to province, and autonomous regions, and municipalities tax organ agreed, by printed to province, and autonomous regions, and municipalities tax organ determine of enterprise printed.

In printing invoices abroad is prohibited.

Chapter III invoice receiving and purchasing 15th must unit and individual receiving and purchasing invoices, shall hold a tax registration certificate, Attn identity, in accordance with the competent tax departments under the State Council style produced special invoice seal impression, invoice receiving and purchasing procedures with the competent tax authority.

Competent tax authority by purchasing units and individual scope and scale, confirm the type, quantity, and of receiving and purchasing invoices and purchase, within 5 working days to issue the invoice receiving and purchasing books.

Units or individuals receiving and purchasing invoices, shall report invoice usage in accordance with the tax authorities, the tax authority shall, in accordance with the provisions of the identification. 16th section requires a temporary unit and individual using invoices, you can by buying and selling goods, providing or receiving services as well as engaging in other business activities and a written certificate, Attn proof of identity, apply directly to the business to the tax authorities on behalf of open invoices. Shall pay the tax in accordance with tax laws and administrative regulations, the tax authorities shall levy tax, invoicing.

Tax authorities according to invoice management needs, you can entrust other unit in accordance with the competent tax departments under the State Council on behalf of open invoices.

Against illicit receipt.

17th temporarily to the provinces, autonomous regions, municipalities, and other units or individuals engaged in business activities shall use where proof of the tax authorities, to invoice receiving and purchasing management business to the tax authorities.

Temporary in the provinces, autonomous regions and municipalities across cities and counties engaged in business activities and purchase invoice method, prescribed by the tax authorities of provinces, autonomous regions and municipalities.

18th tax authorities of provinces, autonomous regions and municipalities to conduct temporary business activities in the area of units or individuals receiving and purchasing invoices, can be invited to provide a guarantor or receiving and purchasing invoices based on the coupon limit number and pay no more than 10,000 yuan of deposits and invoices for cancellation of limited duration.

Regular invoice for cancellation, release the guarantor's obligation of guarantee or refundable deposit; fails to invoice for cancellation, legal liability of guarantor or on margin.

Bonds issued shall be the funds between the tax authorities of bills.

Fourth chapter of invoice issuance and custody

19th sales of goods and provision of services, as well as units and individuals engaged in other business activities, outside the business to collect the payment, the payee shall be invoiced to the payor; special case, by invoice payment recipient. 20th all units and individuals engaged in production and business activities in the purchase of goods, accept payment services as well as engaging in other business activities, should be made to a payee invoice.

When the invoice is made, shall not be required to change the name and amount.

21st article does not meet the required invoice shall not be used as financial expense, any unit and individual have the right to refuse.

22nd invoice should be in accordance with the time limits, order, part, all the time a one-time issue, and affix the special nationwide invoice stamp.

No unit or individual shall have the following the false invoice:

(A) for others, your open invoice that is inconsistent with the actual business of;

(B) made others issued invoices which differ from actual operating conditions;

(C) introduce others to issue invoices which differ from actual operating conditions.

Units and individuals of the 23rd installing tax-control device, shall, in accordance with the requirement to use invoice tax control device, and invoiced to the competent tax authorities to submit data on time.

Use non-invoiced tax-controlled electronic appliance, should be non-tax-controlled electronic devices use software programs that information submitted to the competent tax authorities for their records, and in accordance with the requirements to keep and submit the invoice data.

Countries using the invoice Web invoice management system, specific management measures shall be formulated by the competent tax departments under the State Council.

24th article of any unit or individual should use invoices in accordance with invoice management, not any of the following acts:

(A) the lending or transferring, introducing the assignment invoice, invoice, manufacture and special products for anti-fake invoices;

(B) knew or should have known that was privately printed, forged, altered or illegal access or abolition of an invoice, issue, storage, carrying, mailing, transportation;

(C) split the invoice;

(D) expanding the scope of invoice;

(V) other documents instead of the invoice.

Tax authorities shall provide a convenient channel for authenticity query invoice.

25th article in addition to the special circumstances of the competent tax departments under the State Council, limited to the invoice receiving and purchasing units and individuals in the provinces, autonomous regions and municipalities directly under the issue.

Tax authorities of provinces, autonomous regions and municipalities may provide for cross city, County and invoicing solution.

Article 26th in addition to the special circumstances of the competent tax departments under the State Council, no unit or individual shall not be used across under the regional carries, mails, transporting blank invoices.

Prohibition of carrying, mailing and transporting blank invoices entry and exit.

27th units and individuals drawing up invoices invoices using the registration system should be established, and set the invoice register and regularly report to the competent tax authorities invoice usage.

28th invoicing units and individuals shall at the same time change or cancellation of tax registration, handling invoices and invoice receiving and purchasing books changes, the procedure for cancellation. Article 29th of invoicing units and individuals shall be in accordance with the provisions of the tax authority storage and management of invoices, without damage. Have opened an invoice register and invoice stub form shall be 5 years.

Save expired, destroyed after inspection by the tax authority.

Fifth chapter invoice checking

30th the tax authorities in invoice management the right to conduct the following checks:

(A) the check printing, purchasing, issuing, acquiring, keeping and invoice for cancellation;

(B) the redeployment of invoices for examination;

(C) consult and copy invoice-related documents, the information;

(D) ask questions relating to invoices and to the parties;

(E) when investigating and dealing with cases of invoice, for case-related information and data, recording, audio, video, photographic, and replication.

31st units and individuals printing and using invoices, examined by tax authorities according to law must objectively reflect the situation, provide relevant information, and may not refuse or conceal.

Tax inspection, shall produce tax inspection permit. 32nd invoices issued by tax authorities need to have out of inspection, shall be the identification of units and individual invoice-changing certificate. Invoice-changing certificate and call up the inspection invoice has the same effect.

Be paged out inspection units or individuals may refuse to accept the invoice.

Tax authorities need to out blank invoices for examination, shall receipt; found no problems, shall be promptly returned.

33rd units and individuals from outside China and relevant tax invoices or vouchers, tax authorities in tax review has doubts, can be invited to provide overseas notary organs or CPA certification, recognized by the tax authorities after an examination, can be used as a billing account credentials.

34th tax authorities in invoice examination needs to check the invoice stub form when filling out the situation with the invoice, you can invoice or invoice stub form fill in the invoice situation checking card issued, the authorities concerned shall fill in and reported back on schedule.

Chapter Sixth penalty
35th in violation of the regulations, any of the following circumstances, the taxation authorities shall order rectification can be fined not more than RMB 10,000 yuan; illegal income shall be confiscated:

(A) be issued shall be invoiced without, or not in accordance with the time limits, order, part, all the one-time invoice, or without special invoice seal;

(B) using the invoice tax control device, fails to submit to the competent tax authorities of invoicing data;

(Iii) using non-invoiced tax-controlled electronic appliance, non-tax is not charged electronic devices use software programs that information submitted to the competent tax authorities for their records, or save data, sending invoices not according to stipulations;

(D) split the invoice;

(E) expand the scope of invoice;

(F) other documents instead of the invoice;

(G) invoice cross-regional;

(H) cancellation invoices not according to stipulations;

(I) the storage and management of invoices not according to stipulations.

Use provided for in article 36th cross carrying, mailing and transporting blank invoices, as well as the carrying, mailing and transporting blank invoices immigration and correction by the tax authorities, may be fined not more than 10,000 serious cases, fines of between 10,000 yuan and 30,000 yuan; illegal income shall be confiscated.

Lost invoice or without damaging the invoice in accordance with the provisions of the preceding paragraph.

37th article violates these measures set forth in article 22nd of the false invoices, confiscate the illegal income by tax authorities; false amounts of less than 10,000 yuan, and may be fined not more than 50,000 yuan; false amounts in excess of 10,000 yuan, and fines of between 50,000 yuan and 500,000 yuan constitutes a crime, criminal responsibility shall be investigated according to law.

Illegal invoice, in accordance with the provisions of the preceding paragraph.

38th article privately printed, and forged, and variable made invoice, illegal manufacturing invoice security designed supplies, forged invoice producer chapter of, by tax organ confiscated illegal proceeds, confiscated, and destroyed modus operandi tool and illegal items, and at 10,000 yuan above 50,000 yuan following of fine; plot serious of, and at 50,000 yuan above 500,000 yuan following of fine; on printed invoice of enterprise, can and at revoked invoice associate confirmed; constitute crime of, law held criminal.

The penalties provided for in the preceding paragraph, People's Republic of China stipulated by the law on tax collection and management, in accordance with its provisions.

39th under any of the following circumstances, the tax authorities the fines of between 50,000 yuan and 10,000 yuan in serious cases, fines of between 50,000 yuan and 500,000 yuan; illegal income shall be confiscated:

(A) the lending or transferring, introducing the assignment invoice, invoice, manufacture and special products for anti-fake invoices;

(B) knew or should have known that was privately printed, forged, altered or illegal access or abolition of an invoice, issue, storage, carrying, mailing and shipping.

40th to violation of invoice management regulations and 2 above or in serious cases of units and individuals, the tax authorities can be announced to the public.

41st in violation of invoice management regulations, lead to other units or individuals to not pay, tax underpaid or cheated, confiscate the illegal income by the tax authorities, may be unpaid, less pay or tax cheat fined not more than 1 time.

42nd the parties not satisfied with the decision of the tax authorities, people's Court may apply for administrative reconsideration or bring an administrative action.

Article 43rd tax officials using his power to, intentionally units and individuals printing and using invoices, or of violation of invoice management regulations, disciplined in accordance with the relevant provisions of the State constitutes a crime, criminal responsibility shall be investigated according to law.

The seventh chapter by-laws

44th the competent tax departments under the State Council in accordance with the relevant sector-specific way of doing business and business needs, in conjunction with the relevant authorities to develop the industry's invoice management solution.

The competent tax departments under the State Council special needs can be managed according to the VAT, VAT specific management measures are formulated. 45th article this way as of the date of promulgation. The national interim measures for the management of invoices issued in 1986 by the Ministry and the State administration of taxation released in 1991 on foreign investment enterprise and foreign enterprise invoice management regulations repealed at the same time.

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