People's Republic of China invoice management procedures implementing rules

    (Announced on February 1, 2011, February 14, 2011 Sat 25th execution) Chapter I General provisions

    Article in accordance with the People's Republic of China management of invoice (hereinafter rules) provides that the rules are formulated.

    Second in the unified form of invoice used nationwide, determined by the State administration of taxation.

    In provinces, autonomous regions and municipalities within the unified form of invoice used by provinces, autonomous regions and municipalities directly under the State administration of taxation and local taxation Bureau (hereinafter referred to as provincial tax authorities). Article basically includes the invoice stub, invoices, billing.

    Stub retained by the recipient or the invoice for future reference; invoice payment or ticket as payment vouchers; book by the recipient or the invoice as accounting source documents.

    Provincial tax authorities at or above according to the invoice management business and taxpayer needs, changes in other time except the invoice, and determine their purpose.

    Fourth basic invoice includes code and name, invoice number, invoice and usage, customer name, Bank name and account number, trade name or business item, unit of measure, quantity, unit price, size, write, invoice, invoice date, invoice amount (personal) name (s) and so on.

    Provincial tax authorities at or above according to the economic activity and the invoice management needs, determine the content of the invoice.

    Article fifth has a fixed place of business, financial and invoice management systems of taxpayers, large amount of invoice or unified invoice model can not meet the needs of business activities, may apply to the tax authorities at or above, bearing the name of the invoice.

    Chapter II the printing of invoices

    Article sixth invoice evidence produced by the State administration of taxation, the province issued by the tax authorities.

    The tax authorities shall exercise supervision over printed invoice enterprise management, does not meet the conditions, his eligibility for printing invoices shall be annulled.

    Seventh national uniform invoice-measures determined by the State administration of taxation, provincial tax authorities can be increased as required invoice security measures in the region, and to the State administration of taxation, for the record. Special products for anti-fake invoices shall be in accordance with the provisions of the custody, shall not be lost.

    Waste products, waste should be under the supervision of the tax authorities focused on the destruction.

    Eighth national uniform invoice seal is the official symbol of taxation management invoice, its shape, color, specifications, content shall be prescribed by the State administration of taxation.

    Nineth nationwide invoice version is determined by the State administration of taxation; the provinces, autonomous regions and municipalities within the invoice version determined by provincial-level tax authorities.

    Invoice-changing version, should be announced.

    Article tenth produced invoices issued by the tax authorities as required of invoice printing and notices were printed by printing enterprise must be in accordance with the requirements specified.

    Invoices printed notices shall set forth the printed invoice Enterprise name, company name, name, invoice, the invoice code, type, serial number, size, color, printing quantities, starting and ending number, time and place of delivery, and so on. 11th printing invoices printed products of enterprises should be kept after acceptance in accordance with regulations, shall not be lost.

    Waste shall be promptly destroyed.

    Chapter III invoice receiving and purchasing

    12th the methods section 15th of alleged Agent identity refers to the person in charge of the identity card, passport or other to prove the man in charge of identification.

    13th the methods referred to in article 15th special invoice seal refers to the unit using invoice and individual in the invoice stamped its name, registration number, special invoice seal seal bearing the words.

    Special invoice seal style is determined by the State administration of taxation.

    14th the tax authority for receiving and purchasing invoices and personal impressions of the special invoice seal provided should be retained for future reference.

    15th the measures purchase mentioned in 15th article refers to bulk supply, old new or old new test, and so on.

    16th the methods section 15th of the said invoice receiving and purchasing books ought to be included with units and individuals by name, industry, ticketing, approved ticket type, name, invoice amount, invoice receiving and purchasing dates, the number of prospective buyers, starting and ending number, violation records, purchase signature (seal), issued by the tax authorities (chapter), and so on.

    17th the methods section 15th of the alleged invoices using invoice receiving and storage and related invoicing data. 18th the tax authorities are available on the invoice, shall be in accordance with the approved fee charge management fees, receipts and purchase of units and individuals.

    Collection and payment of invoices for the cost approach in accordance with the relevant provisions of the State.

    19th the methods written proof referred to in article 16th refers to the relevant business contracts, agreements or other information approved by the tax authorities.

    20th tax authorities should be unit signed an agreement with the trustee on behalf of open invoices and clear invoice types, objects, contents and related responsibilities, and so on.

    Article 21st of the measures referred to in article 18th surety, refers to the territory of China security capabilities of citizens, legal persons or other organizations. Surety consent for receiving and purchasing invoices and personal guarantees, should fill out the affidavit.

    Guarantee includes guarantee object, scope, duration, and responsibility, and other related matters.

    Guarantee subject to the ticket buyer, guarantor and tax authorities sign affixed to a valid.

    18th 22nd article of the methods referred to in the second paragraph of article by the surety or deposit liability, refers to the guarantor to pay the fine or to deposit penalty.

    Article 23rd surety or deposit the range fixed by provincial-level tax authorities.

    Fourth chapter of invoice issuance and custody

    24th the measures referred to in article 19th special cases, payment by invoice recipient, refer to the following:

    (A) when purchasing units and withholding payment of personal money;

    (B) the State administration of taxation, believe that others need to be invoiced by the payment recipient.

    25th individual retail scattered small goods or services to consumers, whether exempt invoice one by one, determined by provincial-level tax authorities. Section 26th invoicing units and individuals must be invoiced in case of business recognize revenue.

    No business will be allowed to issue invoices.

    27th after invoicing, such as sales return to the Scarlet invoices, must recover the original invoice and marked "void" or other valid identification.

    After invoicing, sales allowances, you must recover the original invoice and indicate "invalid" back issue sales invoices or invoices issued red the other valid proof.

    28th units and individuals at the time of invoicing, must fill in number order, and fill in the project is complete, true, clear writing, all the time one at a time, exactly the same content and special invoice seal sheet-invoice and the deduction. Article 29th invoice shall be in Chinese.

    National autonomous areas can be commonly used in the locality of a national language.

    30th the methods 26th referred to provisions of the use of space is the State administration of taxation and provincial tax authorities. 31st unit and individual using invoices shall properly keep the invoices.

    The invoice when it lost, it should be written on the missing reported to the tax authorities and the newspaper declared invalid.

    Fifth chapter invoice checking 32nd measures invoice-changing certificate referred to in article 32nd confined in the County (City) range.

    It needs to go out to the County (City) invoices for examination, should be brought to the County (City) tax authorities access to the invoices. 33rd polling units and individuals have the right to apply for the tax authorities to identify the authenticity of the invoice.

    Tax authorities shall accept receipt of the application and is responsible for identifying the authenticity of invoices; identify the difficulty to draw produced tax authorities to assist in the identification of the invoice.

    In the forged or altered to, storage and sale of seized invoices by the local tax authorities identify.

    Chapter Sixth penalty

    34th tax authorities for punishment of acts violating invoice management regulations, Parties shall be informed of the written decision of administrative penalty; cases of violation of invoice management regulations, shall file investigation.

    Administrative penalties for violation of invoice management regulations, determined by tax authorities at or above the County; fines of less than 2000 Yuan, can be decided by the Inland Revenue. Article 35th of the measures referred to in article 40th bulletin refers to, the tax authorities should be in place to tax or radio, television, newspapers, periodicals, Internet and other media announcements on taxpayer invoice against the situation.

    Notice includes: taxpayer name, taxpayer identification number, location, specific cases of violation of invoice management regulations.

    Article 36th to violation of invoice management regulations of the circumstances are serious enough to constitute a crime, the tax authorities should be transferred to the judicial organs according to law.

    The seventh chapter by-laws

    37th article of the rules and these rules, the term "upper" and "lower" are included in this figure. 38th article of the rules come into force on February 1, 2011.