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中华人民共 和国发票管理办法实施细则(英文版)

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Promulgation date

2011/02/14

Effective region

NATIONAL

Promulgator

State Administration of Taxation

Document no

Order of the State Administration of Taxation No. 25

Effectiveness

Effective

Effective date

2011/02/01

Category

Tax Levy and Collection ( Tax Law->Tax Levy and Collection )



Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices

Order of the State Administration of Taxation No. 25

February 14, 2011

The Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices which was deliberated by and adopted at the 1st executive meeting of the State Administration of Taxation on January 27, 2011 is hereby issued and shall come into effect on February 1, 2011.

Director of the State Administration of Taxation: Xiao Jie

Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices

Chapter I General Provisions

Article 1 These Implementing Rules have been formulated in accordance with the provisions of the
 Administrative Measures of the People's Republic of China for Invoices (hereinafter referred to as the Measures).

Article 2 National invoices of a unified format shall be determined by the State Administration of Taxation.
Invoices of a unified format in a particular province, autonomous region and municipality directly under the Central Government shall be determined by the state taxation bureau and local taxation bureau of the province, autonomous region and municipality directly under the Central Government (hereinafter referred to as provincial-level tax authority).

Article 3 The basic sheets of invoices shall include the stub sheet, invoice sheet and account sheet, with the stub sheet to be retained by the recipient or invoice issuer for future reference, the invoice sheet to be used by the payer or the invoice receiver as the original voucher for paying money, and the account sheet to be used by the recipient or invoice issuer as the original voucher for keeping accounts.
Tax authorities above the provincial level may, according to the situation of invoice management and the need of taxpayers' business operations, increase or decrease the number of sheets other than the invoice sheet and determine their use.

Article 4 The basic details of invoices shall include the name of the invoice, invoice code and number, the sequence of invoice sheets and their uses, the client's name, the bank and account number, the name of commodity or business items, the measurement unit, quantity, unit price, the value in words and figures, the name of the invoice issuer, the issued date, and the name (seal) of the unit or individual that issues the invoice.
Tax authorities above the provincial level may, according to the need of economic activities and invoice management, determine the specific details included on invoices.

Article 5 A taxpayer unit that has a fixed line operation site and complete financial and invoice management systems, who need use a large volume of invoices, or where the standard format of invoice cannot satisfy their business requirements, may apply with the tax authorities above the provincial level to print invoices that include the unit's name.

Chapter II Printing of Invoices

Article 6 Invoice printing permits shall be manufactured uniformly under the supervision of the State Administration of Taxation and shall be issued by the provincial-level tax authorities.
Tax authorities shall conduct supervision and administration over enterprises that print invoices and shall disqualify any enterprise that becomes ineligible.

Article 7 National uniform anti-counterfeit measures for invoices shall be determined by the State Administration of Taxation and the provincial-level tax authorities may increase their local anti-counterfeit measures for invoices in light of their needs and shall file the same with the State Administration of Taxation for the record.
Special products for anti-counterfeit invoices shall be stored in a special warehouse as required and shall not be mislaid. Substandard and waste products shall be destroyed collectively under the supervision of tax authorities.

Article 8 The nationwide standard invoice manufacture supervisory seal is the statutory symbol that indicates an invoice is subject to tax authority administration, and the shape, specifications, details and color of the seal shall be determined by the State Administration of Taxation.

Article 9 The change of format for invoices on a nationwide basis shall be determined by the State Administration of Taxation. The change of format for invoices in a particular province, autonomous region and municipality directly under the Central Government shall be determined by the provincial-level tax authority.
When the format for invoices is changed, an announcement of the change shall be made.

Article 10 Where a tax authority that supervises the manufacture of invoices issues an invoice printing notice according to needs, the designated enterprises must print invoices as instructed.
The invoice printing notice shall specify the name of the invoice-printing enterprise, name of entity which is to use the invoices, name of the invoice, invoice code, type, number of sheets, specifications, color, printing quantity, the start-to-end numbers, time of delivery, place of delivery and other details.

Article 11 Finished products completed by invoice-printing enterprises shall be properly stored in special warehouses after being checked and accepted in accordance with applicable regulations, and shall not be mislaid. Waste products shall be destroyed promptly.

Chapter III Acquisition and Purchase of Invoices

Article 12 For the purposes of the Measures, "proof of identity" as referred to in Article 15 thereof shall be the resident ID card, passport, or other documents capable of proving the status of the person handling the matter.

Article 13 For the purposes of the Measures, "special invoice seal" as referred to in Article 15 thereof shall be the seal, which is affixed on invoices by an entity or individual that issues the invoices and on which there are its or his name, tax registration number, and the words "special invoice seal".
The format of special invoice seals shall be determined by the State Administration of Taxation.

Article 14 Tax authorities shall retain for future reference special invoice seal dies provided by units and individuals that collect and purchase invoices.

Article 15 For the purposes of the Measures, "invoice purchase methods" as referred to in Article 15 thereof shall be methods such as batch supply, handing in the old and purchasing the new, and checking the old and purchasing the new.

Article 16 For the purposes of the Measures, "details recorded in the invoice acquisition and purchase book" as referred to in Article 15 thereof shall include the name of the unit or individual that will use the invoices, the trade sector it or he engages in, the invoice purchase method, the category of invoice ratified for purchase, limits of quantity of invoices to be issued, the name of the invoices, the acquisition and purchase date, the amount approved for purchase, the start-to-end numbers, any disciplinary record for violation of regulations, the signature (seal) of the invoice recipient and purchaser, and the (seal of) the tax authority that verifies and issues the invoices.

Article 17 For the purposes of the Measures, "details of invoice use" as referred to in Article 15 thereof shall mean the details of acquisition, use and storage of invoices and other related information on issue of invoices.

Article 18 When they sell invoices, tax authorities shall charge production costs and management fees in accordance with ratified charging standards, and shall write receipts for invoice-buying units and individuals. Measures for the collection and payment of invoice production fees shall be implemented in accordance with the relevant provisions of the State.

Article 19 For the purposes of the Measures, "written proof" as referred to in Article 16 thereof shall mean relevant contracts, agreements or other documents recognized by tax authorities.

Article 20 Tax authorities shall enter into an agreement with entities which issue invoices as an agent, specifying, among others, the types of invoices to be issued, objects on behalf of which the invoices are to be issued, details to be included on the invoices, and relevant responsibilities.

Article 21 For the purposes of the Measures, "guarantors" as referred to in Article 18 thereof shall mean citizens, corporations or other economic organizations with the ability to provide guarantees within the territory of China.
Any guarantor who agrees to provide a guarantee for a unit or individual that acquires and purchases invoices shall execute a deed of guarantee. The details included in the deed of guarantee shall include: the guaranteed party, the scope and period of the guarantee and liabilities under the guarantee, and other relevant matters.
Any deed of guarantee shall take effect only after it is signed and sealed by the invoice purchaser, the guarantor and the relevant tax authority.

Article 22 For the purposes of the Measures, "legal liability assumed by the guarantor or through a guarantee deposit" as referred to in Paragraph 2 of Article 19 thereof shall mean that the guarantor pays a penalty or pays a penalty out of a guarantee deposit.

Article 23 The specific scope of the circumstances in which a guarantor or guarantee deposit is required shall be stipulated by the provincial-level tax authority.

Chapter IV Issue and Keeping of Invoices

Article 24 For the purposes of the Measures, "under special circumstances, the payer shall issue invoices to the recipient" as referred to in Article 19 thereof shall mean the following circumstances:
1. Where the purchasing entity and the withholding agent make personal payments; and
2. Where it is necessary for the payer to issue invoices to the recipient as deemed by the State Administration of Taxation.

Article 25 Whether or not retail sales involving small amounts of products or the provision of minor services to individual consumers may be exempt from the requirement of issuing invoices for each such transaction shall be determined by provincial-level tax authorities.

Article 26 Units and individuals that fill in and issue invoices shall issue invoices when business income is confirmed after a business transaction has taken place. Invoices shall not be issued prior to business activity.

Article 27 After an invoice has been issued, where the goods sold are returned and an invoice needs to be issued in red ink, the original invoice must be recovered and the word "invalid" shall be clearly written thereon, or effective documentation must be obtained from the other party.
After an invoice has been issued, where a sales discount is given, a new sales invoice shall be issued after the original invoice has been recovered and the word "invalid" shall be clearly written thereon or after effective documentation is obtained from the other party, an invoice shall be issued in red ink.


Article 28 When issuing invoices, units and individuals shall fill in and write invoices in accordance with the number sequence, complete all relevant items, record genuine details, write legibly, ensure that all invoice sheets are written and printed in duplicate, ensure that the details are completely consistent, and affix the special invoice seal to all invoice sheets and deduction sheets.

Article 29 Invoices shall be issued in Chinese. In national autonomous areas, a nationality language commonly used in the locality may also be used.

Article 30 For the purposes of the Measures, "specified use regions" as referred to in Article 26 thereof shall mean the regions stipulated by the State Administration of Taxation and provincial-level tax authorities.

Article 31 Units and individuals that use invoices shall properly maintain custody of invoices. Any unit or individual that loses invoices shall submit a written report on the date of the loss to the competent tax authority and shall make an announcement on a newspaper declaring that the relevant invoices have been nullified.

Chapter VI Invoice Checks

Article 32 For the purposes of the Measures, "invoice replacement certificates" as referred to in Article 32 thereof shall be used only within the scope of the county (municipality) concerned. When it is necessary to send an invoice outside the county (municipality) for examination, an application shall be submitted to the relevant county (municipality) tax authority to retrieve the invoice.

Article 33 Units and individuals that use invoices shall have the right to apply with tax authorities to appraise whether the invoices are genuine or counterfeit. Tax authorities that receive such an application shall accept the application and be responsible for appraising whether the invoices in question are genuine or counterfeit; where it is difficult to do so, the tax authorities may ask the tax authority which supervises the manufacture of the invoices to provide assistance in the appraisal.
Invoices seized in the site where invoices are forged, altered, illegally traded and illegally stored shall be appraised by the local tax authorities.

Chapter VI Penalty Provisions

Article 34 In penalizing conducts in violation of invoice management laws and regulations, the tax authorities shall notify the party concerned in writing of the decision on administrative sanctions. For cases involving alleged violations of invoice management laws and regulations, the case shall be placed on file for investigation and prosecution.
Administrative sanctions for violations of invoice management laws and regulations shall be determined by tax authorities at or above the county level; any monetary penalty of less than RMB2, 000 may be determined by the tax office independently.

Article 35 For the purposes of the Measures, "announcements" as referred to in Article 40 thereof shall mean announcements about taxpayers' violations of invoice management laws and regulations published by tax authorities in their office areas or on press media such radio, television, newspaper, periodical, and the internet. The content of the announcement include the name, ID number, place of business of the taxpayer and specific details of violations of invoice management laws and regulations.

Article 36 Tax authorities shall remove cases involving serious violations of invoice administration regulations and suspected of constituting crimes to the judicial organs to be dealt with.

Chapter VII Supplementary Provisions

Article 37 For the purposes of these Implementing Measures and the Measures, words "above" and "below" shall be taken to include the figure referred to.

Article 38 These Implementing Rules shall come into effect on February 1, 2011.

 

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