Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201305/20130500387389.shtml
Web invoice management
(February 25, 2013 the State administration of taxation announced 30th come into force April 1, 2013) first in order to strengthen invoice management, protection of national tax revenues, Internet invoice issue and use, in accordance with the People's Republic of China invoice management regulations, these measures are formulated.
Article in the People's Republic of China territory of invoice Web invoice management system units and individuals to handle the Web invoice management system account registration receive invoices, online facilitation, online issue, transmission, identification, and hand in matters governed by this approach.
Article network invoice mentioned in these measures refers to conform to the standards of the State administration of taxation and the State administration of taxation and the provincial, autonomous region, municipality directly under the State administration of taxation and local taxation Bureau issued invoice Web invoice management system released.
The State actively promotes the use of invoice Web invoice management system.
Fourth tax authorities should strengthen invoice management to ensure network security, only the invoice, facilitating, and invoice information and provides convenient network channel network invoice should be applied through data analysis, improve the level of information management duties.
Fifth the tax authorities shall be invoiced according to the unit and individual operations, approved its invoices issued network online category, type of industry, invoice amount, and so on.
Units and individuals need to change network invoice invoice approved content, may apply in writing to the tax authority, confirmed by the tax authority, be changed.
Article invoicing unit and individual invoices issued network invoice should log on to the network management system, complete the relevant content and data of the invoice, after confirming the save print invoices.
Invoice invoice issued by units and individuals online network, the system automatically saves the data complete the billing information to confirm, after examination.
Article seventh units and individuals network invoice, network invoice information queries in a timely manner should be verified for authenticity, integrity, of invoices not conforming to stipulations cannot be used as financial reimbursement and any unit and individual have the right to reject.
VIII units and individuals drawing up invoices required Scarlet invoice, invoice must recover the original network all the time or access to proof of effective, online invoice management system for invoices issued amount is negative the Scarlet network.
Ninth opening aside the units and individuals drawing up invoices online invoices, invoices should recover the original network all the time, marked "void" and invoice Web invoice management system set aside process.
Article invoicing units and individuals shall at the same time change or cancellation of tax registration, management of Web invoice management system user modification and cancellation procedures and blank invoices for cancellation.
11th the tax authorities according to invoice management needs, you can entrust other unit in accordance with the State administration of taxation through the generations network invoice Web invoice management system.
The tax authorities shall unit signed an agreement with the trustee on behalf of open invoices, clear network invoice types, objects, contents and related responsibilities, and so on.
12th units and individuals drawing up invoices invoices must be issued online network, network invoice must not be used for lending or transferring, false invoicing and other illegal activities.
13th units and individuals drawing up invoices in the event of a network failure, when no online invoicing and invoice off-line.
After issuing the invoice shall not change billing information to, and within 48 hours of upload billing information.
14th invoicing units and individuals in violation of the rules, in accordance with the People's Republic of China management of invoice-related provisions.
15th of provinces over tax authorities in ensuring that the electronic information network invoice generated correctly, reliable storage and query validation, security only under such conditions can pilot electronic invoices. 16th article of the rules take effect on April 1, 2013.
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