Article 1In order to strengthen invoice management and financial supervision, guarantee national tax revenue, and maintain economic order, these measures are formulated in accordance with the "Tax Collection and Administration Law of the People's Republic of China"
Article 2 Units and individuals that print, purchase, issue, obtain, keep, hand in and cancel invoices within the territory of the People's Republic of China (hereinafter referred to as units and individuals that print and use invoices) must abide by these Measures.
Article 3The invoices mentioned in these Measures refer to receipt and payment vouchers issued and received in the course of buying and selling commodities, providing or receiving services, and engaging in other business activities.
Article 4The competent department of taxation under the State Council shall be responsible for the management of invoices throughout the country. The tax authorities of provinces, autonomous regions, and municipalities directly under the Central Government shall do a good job in the management of invoices within their administrative regions according to their duties.
The relevant departments of finance, auditing, market supervision and management, and public security shall cooperate with the taxation authorities in the management of invoices within the scope of their respective duties.
Article 5The types, copies, content and scope of use of invoices shall be stipulated by the competent tax department of the State Council.
Article 6 Any unit or individual may report violations of invoice management regulations. The tax authorities shall keep the whistleblower confidential and reward them as appropriate.
Article 7Special value-added tax invoices shall be printed by enterprises designated by the competent taxation department of the State Council; other invoices shall be printed by enterprises designated by the taxation departments of provinces, autonomous regions, and municipalities directly under the Central Government in accordance with the regulations of the taxation department of the State Council. It is forbidden to print, forge or alter invoices without permission.
Article 8An enterprise that prints invoices shall meet the following conditions
(1) Obtain a printing operation permit and a business license;
(2) The equipment and technical level can meet the needs of printing invoices;
(3) Having a sound financial system and strict quality supervision, safety management, and confidentiality systems.
The tax authorities shall determine the enterprises that print the invoices through bidding, and issue the invoice approval certificate.
Article 9 When printing invoices, the nationally unified anti-counterfeit products for invoices determined by the competent tax department of the State Council shall be used. Illegal manufacture of invoice anti-counterfeiting special products is prohibited.
Article 10 The invoice shall be overprinted with the national unified invoice supervision seal. The pattern of the national unified invoice production supervision seal and the requirements for the printing of the invoice layout shall be stipulated by the competent tax department of the State Council. The invoice supervision seal is made by the tax authorities of the provinces, autonomous regions, and municipalities directly under the Central Government. It is forbidden to forge the invoice production supervision seal.
Invoices are subject to an irregular change of version system.
Article 11 Enterprises that print invoices shall establish invoice printing management systems and storage measures in accordance with the unified regulations of the taxation authorities.<
The use and management of invoice production supervisory stamps and invoice anti-counterfeiting special products shall be subject to a system of special person responsibility.
Article 12 Enterprises that print invoices must print invoices in accordance with the style and quantity approved by the tax authorities.
Article 13 Invoices shall be printed in Chinese. Invoices in ethnic autonomous areas may be printed in a common ethnic language in the area. If necessary, it can also be printed in both Chinese and foreign languages.
Article 14 Invoices used by units and individuals in provinces, autonomous regions, and municipalities directly under the Central Government, except for special value-added tax invoices, shall be printed within the provinces, autonomous regions, and municipalities directly under the Central Government; The tax authorities of the provinces, autonomous regions, and municipalities directly under the Central Government agree with the tax authorities of the provinces, autonomous regions, and municipalities directly under the Central Government where they are printed, and they are printed by enterprises determined by the tax authorities of the provinces, autonomous regions, and municipalities directly under the Central Government where they are printed.
Printing of invoices abroad is prohibited.
Article 15 Units and individuals who need to receive and purchase invoices shall go through the invoice purchase procedures with the competent tax authorities with their tax registration certificates, the identity certificate of the handler, and the impression of the special seal for invoices made in accordance with the style prescribed by the taxation department under the State Council. . The competent tax authority shall, according to the business scope and scale of the purchasing units and individuals, confirm the type, quantity and purchasing method of purchasing invoices, and issue the invoice purchasing book within 5 working days.
When units and individuals receive and purchase invoices, they shall report the use of the invoices in accordance with the regulations of the tax authorities, and the tax authorities shall conduct inspections in accordance with the regulations.
Article 16 Units and individuals that need to use invoices temporarily may directly apply to the tax authority at the place of business for issuance of invoices on the strength of the written certificates of purchasing and selling commodities, providing or receiving services, and engaging in other business activities, and the identity certificate of the person in charge. Where taxes should be paid in accordance with tax laws and administrative regulations, the tax authorities should first collect the taxes and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the regulations of the competent tax department of the State Council.
Illegal issuance of invoices on behalf of others is prohibited.
Article 17 Units or individuals temporarily engaged in business activities outside the province, autonomous region, or municipality directly under the Central Government shall purchase invoices from the taxation authority of the place of operation with the certificate of the local taxation authority.
The measures for obtaining and purchasing invoices for temporary business activities across cities and counties within the province, autonomous region, and municipality directly under the Central Government shall be stipulated by the tax authorities of the province, autonomous region, and municipality directly under the Central Government.
Article 18 Taxation authorities may require units and individuals from foreign provinces, autonomous regions, and municipalities directly under the Central Government to purchase invoices from units and individuals engaged in temporary business activities in the area under their jurisdiction to provide a guarantor or pay no more than 10,000 yuan based on the face value and quantity of the purchased invoices. deposit, and pay off the invoice within a time limit.
If the invoice is handed in and canceled on time, the guarantee obligation of the guarantor shall be released or the deposit shall be refunded; if the invoice is not handed in and canceled on time, the guarantor shall bear the legal responsibility or with the deposit.
The tax authorities shall issue fund transaction settlement bills for collecting deposits.
Chapter IV Issuance and Storage of Invoices
Article 19 When an entity or individual that sells commodities, provides services, or engages in other business activities collects money for external operations, the payee shall issue an invoice to the payer; under special circumstances, the payer shall issue an invoice to the payee.
Article 20 All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services, or engaging in other business activities. When obtaining the invoice, it is not allowed to request to change the product name and amount.
Article 21 Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.
Article 22 The invoices shall be issued in accordance with the prescribed time limit, sequence, and columns, and all copies shall be truthfully issued at one time, and the special seal for invoices shall be affixed.
No unit or individual may engage in the following false invoices
Article 23 Units and individuals installing tax control devices shall use the tax control devices to issue invoices in accordance with regulations, and submit the data for issuing invoices to the competent tax authorities on schedule.
Those who use non-tax-controlled electronic devices to issue invoices shall submit the software program description materials used by non-tax-controlled electronic devices to the competent tax authority for recordation, and shall save and submit the data for issuing invoices in accordance with regulations.
The state promotes the use of the online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax department of the State Council.
Article 24 Any unit or individual shall use invoices in accordance with the invoice management regulations, and shall not engage in the following acts
(1) Loaning, transferring, and introducing others to transfer invoices, invoice production supervision seals, and invoice anti-counterfeiting special products;
(2) Accepting, issuing, storing, carrying, mailing, or transporting invoices knowing or should have known that they were privately printed, forged, altered, illegally obtained, or abolished invoices;
(3) Disassemble the original and use the invoice;
(4) Expand the scope of use of invoices;
(5) Use other vouchers instead of invoices.
Tax authorities should provide convenient channels for checking the authenticity of invoices.
Article 25 Except for the special circumstances stipulated by the competent taxation department of the State Council, invoices are limited to issuing units and individuals within the province, autonomous region, or municipality directly under the Central Government.
The tax authorities of provinces, autonomous regions, and municipalities directly under the Central Government may stipulate methods for issuing invoices across cities and counties.
Article 26 Except for the special circumstances stipulated by the competent taxation department of the State Council, no unit or individual shall carry, post or transport blank invoices across the prescribed areas of use.
It is forbidden to carry, post or transport blank invoices into and out of the country.
Article 27 Units and individuals that issue invoices shall establish a registration system for the use of invoices, set up a register of invoices, and regularly report the use of invoices to the competent tax authorities.
Article 28 Units and individuals that issue invoices shall go through the formalities of changing, handing in and canceling invoices and invoice purchase books at the same time as going through the modification or cancellation of tax registration.
Article 29 Units and individuals that issue invoices shall store and keep invoices in accordance with the regulations of the tax authorities, and shall not damage them without authorization. The invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the storage period expires, it shall be destroyed after being inspected by the tax authorities.
Article 30 Tax authorities have the right to conduct the following inspections in the management of invoices
Checking the printing, purchase, issuance, acquisition, storage and cancellation of invoices;
Call out invoices for inspection;
Consulting and duplicating vouchers and materials related to invoices;
Inquiring the parties concerned about issues and situations related to the invoice;
When investigating and handling invoice cases, the circumstances and materials related to the case may be recorded, recorded, videotaped, photographed and reproduced.
Article 31 Units and individuals that print and use invoices must accept inspections by tax authorities according to law, truthfully report the situation, and provide relevant information, and must not refuse or conceal it.
When conducting inspections, tax officials shall present their tax inspection certificates.
Article 32 When the tax authorities need to transfer the issued invoices out for inspection, they shall issue an invoice exchange certificate to the units and individuals being inspected. The invoice exchange certificate has the same effect as the invoice called out for inspection. Units and individuals called out to check invoices shall not refuse to accept them.
When the tax authorities need to call out blank invoices for inspection, they shall issue a receipt; if there are no problems after inspection, they shall return them in time.
Article 33 In case of invoices or vouchers related to tax payment obtained by units and individuals from outside China, the tax authorities may ask them to provide confirmation certificates from overseas notary institutions or certified public accountants, which have been reviewed and approved by the tax authorities. After that, it can be used as a voucher for accounting.
Article 34 When the tax authorities need to check the completion of the invoice stub and the invoice copy during the invoice inspection, they may issue a check card for the completion of the invoice to the unit holding the invoice or the invoice stub, and the relevant unit shall truthfully fill it out and return it on time .
penalty
Article 35 Anyone who violates the provisions of these Measures and falls under any of the following circumstances shall be ordered by the taxation authority to make corrections and may be fined less than 10,000 yuan; any illegal gains shall be confiscated
Invoices should be issued but not issued, or invoices are not issued for all copies at one time according to the prescribed time limit, sequence, and columns, or special seals for invoices are not affixed;
Using tax control devices to issue invoices, but failing to submit the data for issuing invoices to the competent tax authority on schedule;
Using non-tax-controlled electronic devices to issue invoices, failing to report the software program description materials used by non-tax-controlled electronic devices to the competent tax authority for record, or failing to preserve and submit the data for issuing invoices in accordance with regulations;
Removing the original and using the invoice;
expanding the scope of use of invoices;
Substituting other vouchers for invoices;
Issuing invoices across specified regions;
Failure to hand in and cancel invoices in accordance with regulations;
Failure to store and keep invoices in accordance with regulations.
Article 36 Whoever carries, mails, or transports blank invoices across the prescribed areas of use, or carries, mails, or transports blank invoices into or out of the country shall be ordered by the tax authorities to make corrections and may be fined less than 10,000 yuan; if the circumstances are serious, he shall be fined A fine of not less than 10,000 yuan but not more than 30,000 yuan; any illegal gains shall be confiscated.
Those who lose invoices or destroy invoices without authorization shall be punished in accordance with the provisions of the preceding paragraph.
Article 37 In case of false issuance of invoices in violation of the provisions of the second paragraph of Article 22 of these Measures, the tax authorities shall confiscate the illegal income; if the amount of false issuance is less than 10,000 yuan, a fine of less than 50,000 yuan may be imposed concurrently; If the false amount exceeds 10,000 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed; if a crime is constituted, criminal responsibility shall be investigated according to law.
Those who issue invoices illegally shall be punished in accordance with the provisions of the preceding paragraph.
Article 38 Whoever prints, forges, or alters invoices without authorization, illegally manufactures invoice anti-counterfeiting special products, or forges invoice supervision seals shall be confiscated by the tax authorities, the illegal income shall be confiscated, the crime tools and illegal items shall be confiscated and destroyed, and a fine of more than 10,000 yuan shall be imposed. A fine of not more than 50,000 yuan; if the circumstances are serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed; for enterprises that print invoices, the invoice approval certificate may be revoked; if a crime is constituted, criminal responsibility shall be investigated according to law.
If the punishment prescribed in the preceding paragraph is stipulated in the "Law of the People's Republic of China on the Administration of Tax Collection", it shall be implemented in accordance with its provisions.
Article 39 In any of the following circumstances, the tax authorities shall impose a fine of not less than 10,000 yuan but not more than 50,000 yuan; if the circumstances are serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed; illegal gains shall be confiscated:
(1) Loaning, transferring, or introducing others to transfer invoices, invoice production supervision seals, and invoice anti-counterfeiting special products; (2) Accepting, issuing, storing, carrying, mailing, or transporting invoices knowing or should have known that they were privately printed, forged, altered, illegally obtained, or abolished invoices.
Article 40 For entities and individuals who have violated the invoice management regulations twice or more or the circumstances are serious, the tax authorities may make an announcement to the public.
Article 41 In case of violation of invoice management regulations, causing other units or individuals to fail to pay, underpay or fraudulently obtain taxes, the tax authorities shall confiscate the illegal income and may concurrently impose a fine of not more than one time of the unpaid, underpaid or fraudulently obtained taxes. fine.
Article 42 If the party concerned refuses to accept the penalty decision of the tax authority, he may apply for administrative reconsideration or bring an administrative lawsuit to the people's court according to law.
Article 43 Tax officials who take advantage of their powers to deliberately create difficulties for units and individuals that print and use invoices, or violate invoice management regulations, shall be punished in accordance with relevant state regulations; if a crime is constituted, criminal responsibility shall be investigated according to law.
