各省、自治区、直辖市税务局，各计划单列市税务局，沈阳、长春、哈尔滨、南京、武汉、成都、西安、广州市税务局:
经国务院批准，财政部于1993年12月23日颁发了《中华人民共和国发票管理办法》(以下简称《办法》)。为使《办法》更具可操作性，便于贯彻实施和开展宣传，根据《办法》的授权，国家税务总局制定了《〈中华人民共和国发票管理办法〉实施细则》(以下简称《细则》)，并编写了《〈中华人民共和国发票管理办法〉宣传提纲》(以下简称《宣传提纲》)。现将《办法》转发给你们，《细则》和《宣传提纲》一并下发，并就贯彻实施《办法》的有关问题通知如下:
一、提高认识、加强领导。《办法》是我国第一部由国务院批准发布的发票管理行政法规。《办法》的颁布，标志着我国发票管理在规范化、法制化方面迈上了一个新台阶。它统一了我国现行的发票管理制度，强化了税务机关的发票管理职能，规范了发票管理程序，加重了对发票违法行为的处罚力度；同时，严格了对税务机关行使职权的约束，体现了对印制、使用发票单位和个人合法权益的保护。这不仅有利于进一步健全税收征管法规体系，切实加强发票管理工作，更好地发挥税收的监控职能，而且有利于维护市场经济秩序，促进公平竞争，推进改革开放和经济建设持续、快速、健康地发展。因此，各级税务机关和广大税务干部务必提高认识，统一思想，不仅要看到《办法》的颁布对于加强税收征管，提高发票管理水平的重要意义，还应充分认识到它在社会主义市场经济体制建立过程中的重要作用。各地要把《办法》的贯彻实施当成一件大事来抓，切实加强领导，抓紧制定出贯彻实施的具体意见和措施，及时向当地党政领导汇报并与有关部门沟通，以利各方面的支持与配合，确保这项工作扎实有效地进行。
二、认真组织学习培训，广泛开展宣传教育。各地税务机关要积极组织力量，认真抓好《办法》及其《细则》的学习，培训和宣传工作，根据国家税务总局的部署，结合征管法和新税制的学习、培训、宣传工作，有重点地举办发票培训班，组织广大税务干部和印票，用票单位和个人认真学习《办法》、《细则》，掌握其基本精神和内容，明确各自的权利(力)和义务，为《办法》和《细则》的贯彻实施做好准备。同时，要充分利用广播、电视、报刊等宣传工具以及各种宣传手段，开展广泛深入的宣传教育活动，增加社会对发票管理法规的了解，增强依法使用发票的社会意识，强化发票领域的社会监督，为提高发票管理质量打下坚实的群众基础。
三、建立健全发票管理制度。根据《办法》及其《细则》的有关规定，各级税务机关应结合具体情况，对本地区原有的发票管理制度进行认真的清理，该废止的要废止，该修改的要修改，该重新制定的要重新制定，从而建立健全发票印制、发票工本管理费、发票保证金，发票购领用存等各项管理制度，形成一个从上到下完整的发票管理法规制度体系，使得发票管理的每个环节都有章 可循。
四、严格发票印制管理，不断改进防伪措施。发票印制企业的选择要严格按照《办法》和《细则》中确定的条 件和标准、坚持集中统一的原则，引入竞争机制，通过招标投标选择定点。对已经确定的印制企业，必须按规定建立相应的管理制度，加强监督检查；凡出现问题又不积极改正的，要及时取消其印制发票资格，以确保发票印制的质量和供应要求。同时，针对假发票泛滥、扰乱经济秩序、败坏社会风气的突出问题，要充分利用先进的防伪技术和设备，在全国统一发票防伪措施，增强发票的综合防伪性能，最大限度地减轻以至根治假发票这一顽症带来的危害。
五、密切部门配合，集中力量打击发票领域里的严重违法犯罪。《办法》和《细则》的颁布，为进一步打击发票违法行为提供了法律依据。各地税务机关在加强对发票购、领、用、存等各环节监督检查的同时，应不失时机地抓好与公安、检察、法院、工商行政管理等部门的配合和协作，在重点地区有针对性地开展打击私印、私售、倒买倒卖、伪造变造发票等违法犯罪活动的专项斗争，对情节严重、构成犯罪的，要及时移送司法机关惩处，以保证明年1月1日增值税凭发票注明税款抵扣制度的顺利推行，推动《办法》的正确贯彻实施，促使市场经济秩序更加有条 不紊。
六、关于新旧法规的衔接问题。根据《办法》和《细则》的规定，财政部1986年8月19日颁布的《全国发票管理暂行办法》(以下简称《原办法》)和原国家税务局1991年12月27日颁布的《关于外商投资企业和外国企业发票管理的暂行规定》(以下简称《原规定》)，从《办法》发布之日起废止。对于《办法》发布之日后正在查处或者新发现的以前的发票违法案件和违法行为的处理，原则上适用《原办法》、《原规定》。但是，为便于操作，凡属于办案、复议等程序方面的规定，一律适用《办法》及其《细则》。
七、加强上下联系。为了及时掌握《办法》和《细则》的贯彻落实情况，各地税务局要指定专人负责，及时将本地区的宣传贯彻情况及存在的问题反馈给我们，以便统一研究、协调、解决；各省、自治区、直辖市税务局和计划单列市税务局制定的发票管理制度和办法要报国家税务总局备案。两套税务机构分设前的发票管理工作，仍按现行体制集中统一管理。
以上各点，请结合实际，认真贯彻执行。附件:(一)《中华人民共和国发票管理办法》
(二)《〈中华人民共和国发票管理办法〉实施细则》
(三)《〈中华人民共和国发票管理办法〉宣传提纲》
附件:《中华人民共和国发票管理办法》实施细则
第一章 总则
第一条 根据《中华人民共和国发票管理办法》(以下简称《办法》)第四十四条 规定，制定本实施细则。
第二条 全国统一发票监制章 是税务机关管理发票的法定标志，其形状、规格、内容、印色由国家税务总局规定。除经国家税务总局或国家税务总局省、自治区、直辖市税务分局和省、自治区、直辖市地方税务局(国家税务总局省、自治区、直辖市税务分局和省、自治区、直辖市地方税务局以下统称省级税务机关)依据各自的职责批准外，发票均应套印全国统一发票监制章 。
第三条 发票种类的划分，由省级以上税务机关确定。
第四条 发票的基本联次为三联，第一联为存根联，开票方留存备查；第二联为发票联，收执方作为付款或收款原始凭证；第三联为记帐联，开票方作为记帐原始凭证。
增值税专用发票的基本联次还应包括抵扣联，收执方作为抵扣税款的凭证。
除增值税专用发票外，县(市)以上税务机关根据需要可适当增减联次并确定其用途。
第五条 发票的基本内容包括:发票的名称、字轨号码、联次及用途，客户名称，开户银行及帐号，商品名称或经营项目，计量单位、数量、单价、大小写金额，开票人，开票日期，开票单位(个人)名称(章 )等。
有代扣、代收、委托代征税款的，其发票内容应当包括代扣、代收、委托代征税种的税率和代扣、代收、委托代征税额。
增值税专用发票还应当包括:购货人地址、购货人税务登记号、增值税税率、税额、供货方名称、地址及其税务登记号。
第六条 在全国范围内统一式样的发票，由国家税务总局确定。
在省、自治区、直辖市范围内统一式样的发票，由省级税务机关确定。
本条 所说发票的式样包括发票所属的种类、各联用途，具体内容、版面排列、规格、使用范围等。
第七条 有固定生产经营场所、财务和发票管理制度健全、发票使用量较大的单位，可以申请印制印有本单位名称的发票；如统一发票式样不能满足业务需要，也可以自行设计本单位的发票式样，但均须报经县(市)以上税务机关批准，其中增值税专用发票由国家税务总局另定。
第二章 发票的印制
第八条 《办法》第七条 所称“增值税专用发票由国家税务总局统一印制”，是指由国家税务总局指定的企业统一印制。
第九条 印制发票企业和生产发票防伪专用品企业应当具备以下条 件:
(一)设备、技术水平能满足印制发票和生产发票防伪专用品的需要；
(二)能够按照税务机关要求，保证供应；
(三)企业管理规范，有严格的质量监督制度；
(四)有专门车间生产、专用仓库保管，专人负责管理；
(五)能严格遵守发票印制和发票防伪专用品生产管理规定。
第十条 发票准印证和发票防伪专用品准产证由国家税务总局统一制发。
税务机关应定期对印制发票企业和生产发票防伪专用品企业进行监督检查，对不符合条 件的，应取消其印制发票或生产发票防伪专用的资格。
第十一条 印制发票企业和生产发票防伪专用品企业应建立以下制度:
(一)生产责任制度；
(二)保密制度；
(三)质量检验制度；
(四)保管制度；
(五)其他有关制度。
第十二条 发票印制或发票防伪专用品生产前，主管税务机关应下达发票印制或发票防伪专用品生产通知书，被指定的印制或生产企业必须按照要求印制或生产。
发票印制通知书应当载明印制发票企业名称，用票单位名称，发票名称、种类、联次、规格、印色、印制数量、起止号码，交货时间，地点等内容。
发票防伪专用品生产通知书应当载明生产发票防伪专用品企业名称，发票防伪专用品名称，主要技术指标和质量要求，年计划产量等内容。
第十三条 印制发票企业和生产发票防伪专用品企业印制、生产完毕的成品，以及印制发票企业购进的发票防伪专用品，应按规定验收后专库妥善保管，不得丢失。次品、废品应报经税务机关批准集中销毁。
第十四条 不定期换版的具体时间、内容和要求由国家税务总局确定。
第三章 发票的领购
第十五条 依法不需办理税务登记的单位需要领购发票的，可以按照《办法》的有关规定，向主管税务机关申请领购发票。
第十六条 申请领购增值税专用发票的单位和个人，提供《办法》第十六条 规定的证明时，应当提供加盖有“增值税一般纳税人”确认专章 的税务登记证(副本)。非增值税纳税人和根据增值税有关规定确认的增值税小规模纳税人不得领购增值税专用发票。
第十七条 《办法》第十六条 所称税务登记证件是指税务登记证(正、副本)、注册税务登记证(正、副本)。
第十八条 《办法》第十六条 所称购票申请应载明单位和个人的名称，所属行业，经济类型，需要发票的种类、名称、数量等内容，并加盖单位公章 和经办人印章 。
第十九条 《办法》第十六条 所称经办人身份证明是指经办人的居民身份证、护照、工作证以及其他能证明经办人身份的证件。
第二十条 《办法》第十六条 所称财务印章 是指单位的财务专用章 或其他财务印章 。
第二十一条 《办法》第十六条 所称发票专用章 是指没有(或者不便使用)财务印章 的单位和个体工商户按税务机关的统一规定刻制的，在领购或开具发票时加盖有其名称、税务登记号、发票专用章 字样的印章 。“发票专用章 ”式样和使用办法由省级税务机关确定。#13第二十二条
税务机关对用票单位和个人提供的财务印章 和发票专用章 的印模应留存备查。
第二十三条 《办法》第十六条 所称发票领购簿的内容应包括用票单位和个人的名称、所属行业、经济类型、购票方式、核准购票种类、发票名称、领购日期、准购数量、起止号码、违章 记录、领购人签字(盖章 )、核发税务机关(章 )等内容。
第二十四条 《办法》第十六条 所称购票方式是指批量供应、交旧购新或者验旧购新等方式。
第二十五条 税务机关在发售发票时，应按核准的收费标准收取工本管理费，并向购票单位和个人开具收据。工本管理费应专款专用，不得挪作他用，省级税务机关应制定具体管理制度。
第二十六条 凡需向税务机关申请开具发票的单位和个人，均应提供发生购销业务，提供接受服务或者其他经营活动的书面证明。对税法规定应当缴纳税款的，税务机关应当在开具发票的同时征税。
第二十七条 《办法》第十九条 所称保证人，是指在中国境内具有担保能力的公民，法人或者其他经济组织。国家机关不得作保证人。
保证人同意为领购发票的单位和个人提供担保的，应当填写担保书。担保书内容包括:担保对象、范围、期限和责任以及其他有关事项。
担保书须经购票人、保证人和税务机关签字盖章 后方为有效。
第二十八条 《办法》第十九条 第二款所称“由保证人或者以保证金承担法律责任”，是指责令保证人缴纳罚款或者以保证金缴纳罚款。
第二十九条 提供保证人或者交纳保证金的具体范围，以及在本省、自治区、直辖市内跨市、县从事临时经营活动提供保证人或者交纳保证金的办法，由省级税务机关规定。
第四章 发票的开具和保管
第三十条 《办法》第二十条 “特殊情况下由付款方向收款方开具发票”是指收购单位和扣缴义务人支付个人款项时开具的发票。
第三十一条 向消费者个人零售小额商品或者提供零星服务的，是否可免予逐笔开具发票，由省级税务机关确定。
第三十二条 《办法》第二十二条 所称不符合规定的发票是指开具或取得的发票是应经而未经税务机关监制，或填写项目不齐全、内容不真实，字迹不清楚，没有加盖财务印章 或发票专用章 ，伪造、作废以及其他不符合税务机关规定的发票。
第三十三条 填开发票的单位和个人必须在发生经营业务确认营业收入时开具发票。未发生经营业务一律不准开具发票。
第三十四条 开具发票后，如发生销货退回需开红字发票的，必须收回原发票并注明“作废”字样或取得对方有效证明；发生销售折让的，在收回原发票并注明“作废”字样后，重新开具销售发票。
第三十五条 单位和个人在开具发票时，必须做到按号码顺序填开，填写项目齐全，内容真实，字迹清楚，全部联次一次复写、打印，内容完全一致，并在发票联和抵扣联加盖单位财务印章 或者发票专用章 。
第三十六条 开具发票应当使用中文。民族自治地方可以同时使用当地通用的一种民族文字。外商投资企业和外国企业可以同时使用一种外国文字。
第三十七条 《办法》第二十四条 “机外发票”是指经税务机关批准，在指定印制发票企业印制的供计算机开具的发票。
第三十八条 对根据税收管理需要，须跨省、自治区、直辖市开具发票的，由国家税务总局确定。
省际毗邻市县之间是否允许跨省、自治区、直辖市开具发票，由有关省级税务机关确定。
第三十九条 《办法》第二十七条 所称规定的使用区域，包括《办法》以及国家税务总局和省级税务机关规定的使用区域。
第四十条 《办法》第二十八条 所称发票登记簿的式样和使用办法，以及发票使用情况报告的形式和期限，由省级税务机关确定。#13第四十一条 使用发票的单位和个人应当妥善保管发票，不得丢失。发票丢失，应于丢失当日书面报告主管税务机关，并在报刊和电视等传播媒介上公告声明作废。
第五章 发票的检查
第四十二条 《办法》第三十三条 所称发票换票证仅限于在本县(市)范围内使用。需要调出外县(市)的发票查验时，应与该县(市)税务机关联系，使用当地的发票换票证。
第四十三条 发票的真伪由税务机关鉴定。
第四十四条 收执发票或保管发票存根联的单位，接到税务机关“发票填写情况核对卡”后，应在十五日内填写有关情况报回。“发票填写情况核对卡”的式样由国家税务总局确定。
第六章 罚则
第四十五条 税务机关对违反发票管理法规的行为进行处罚，应将处理决定书面通知当事人；对违反发票管理法规的案件，应立案查处。
对违反发票管理法规的行政处罚，由县以上税务机关决定；罚款额或没收非法所得款额在一千元以下的，可由税务所自行决定。
第四十六条 下列行为属于未按规定印制发票、生产发票防伪专用品的行为:
(一)未经省级税务机关指定的企业私自印制发票；
(二)未经国家税务总局指定的企业私自生产发票防伪专用品、私自印制增值税专用发票；
(三)伪造、私刻发票监制章 ，伪造、私造发票防伪专用品；
(四)印制发票的企业未按“发票印制通知书”印制发票，生产发票防伪专用品的企业未按“发票防伪专用品生产通知书”生产防伪专用品；
(五)转借、转让发票监制章 和发票防伪专用品；
(六)印制发票和生产发票防伪专用品的企业未按规定销毁废(次)品而造成流失；
(七)用票单位私自印制发票；
(八)未按税务机关的规定制定印制发票和生产发票防伪专用品管理制度；
(九)其他未按规定印制发票和生产发票防伪专用品的行为。
第四十七条 下列行为属于未按规定领购发票的行为:
(一)向税务机关以外的单位和个人领购发票；
(二)私售、倒买倒卖发票；
(三)贩运、窝藏假发票；
(四)向他人提供发票或者借用他人发票；
(五)盗取(用)发票；
(六)其他未按规定领购发票的行为。
第四十八条 下列行为属于未按规定开具发票的行为:
(一)应开具而未开具发票；
(二)单联填开或上下联金额、增值税销项税额等内容不一致；
(三)填写项目不齐全；
(四)涂改发票；
(五)转借、转让、代开发票；
(六)未经批准拆本使用发票；
(七)虚构经营业务活动，虚开发票；
(八)开具票物不符发票；
(九)开具作废发票；
(十)未经批准，跨规定的使用区域开具发票；
(十一)以其他单据或白条 代替发票开具；
(十二)扩大专业发票或增值税专用发票开具范围；
(十三)未按规定报告发票使用情况；
(十四)未按规定设置发票登记簿；
(十五)其他未按规定开具发票的行为。
第四十九条 下列行为属于未按规定取得发票的行为:
(一)应取得而未取得发票；
(二)取得不符合规定的发票；
(三)取得发票时，要求开票方或自行变更品名、金额或增值税税额；
(四)自行填开发票入帐；
(五)其他未按规定取得发票的行为。
第五十条 下列行为属于未按规定保管发票的行为:
(一)丢失发票；
(二)损(撕)毁发票；
(三)丢失或擅自销毁发票存根联以及发票登记簿；
(四)未按规定缴销发票；
(五)印制发票的企业和生产发票防伪专用品的企业丢失发票或发票监制章 及发票防伪专用品等；
(六)未按规定建立发票保管制度；
(七)其他未按规定保管发票的行为。
第五十一条 下列行为属于未按规定接受税务机关检查的行为:
(一)拒绝检查；
(二)隐瞒真实情况；
(三)刁难、阻挠税务人员进行检查；
(四)拒绝接受《发票换票证》；
(五)拒绝提供有关资料；
(六)拒绝提供境外公证机构或者注册会计师的确认证明；
(七)拒绝接受有关发票问题的询问；
(八)其他未按规定接受税务机关检查的行为。
第五十二条 《办法》第三十七条 所称“非法携带、邮寄、运输或者存放空白发票”，包括经税务机关监制的空白发票和伪造的假空白发票。
第五十三条 《办法》第三十八条 所称倒买倒卖发票，包括倒买倒卖发票、发票防伪专用品和伪造的假发票。
第五十四条 《办法》第三十六、三十七、三十八条 、三十九条 所称没收非法所得，是指没收因伪造和非法印制、生产、买卖、转让、代开、不如实开具以及非法携带、邮寄、运输或者存放发票、发票监制章 或者发票防伪专用品和其他违反本细则规定的行为所取得的收入。
第五十五条 对违反发票管理法规造成偷税的，按照《中华人民共和国税收征收管理法》处理。
对违反发票管理法规情节严重构成犯罪的，税务机关应当书面移送司法机关处理。
第五十六条 《办法》第四十条 所称“可以依法向上一级税务机关申请复议或者向人民法院起诉”，是指依照《中华人民共和国税收征收管理法》规定的期限和程序申请复议或者向人民法院起诉。
第七章 附则
第五十七条 《办法》第四十二条 “专业发票”是指国有金融、保险企业的存贷、汇兑、转帐凭证、保险凭证；国有邮政、电信企业的邮票、邮单、话务、电报收据；国有铁路、民用航空企业和交通部门国有公路、水上运输企业的客票、货票等。
上述单位承包、租赁给非国有单位和个人经营或采取国有民营形式所用的专业发票，以及上述单位的其他发票均应套印全国统一发票监制章 ，由税务机关统一管理。
第五十八条 《办法》和本实施细则所称“以上”、“以下”均含本数。
第五十九条 《办法》实施前发生的发票违法行为，依照当时有效的法律、行政法规、规章 的规定处理。
第六十条 本实施细则由国家税务总局负责解释。
第六十一条 本实施细则自《中华人民共和国发票管理办法》施行之日起施行。各部门原有关规定与《办法》和本实施细则相抵触的，按《办法》和本实施细则执行。
《中华人民共和国发票管理办法》宣传提纲
为了加强发票管理，强化税收征管，维护正常的经济秩序，经国务院批准，财政部于1993年12月23日颁布了《中华人民共和国发票管理办法》(以下简称《办法》)。认真学习和贯彻《办法》，对于加强发票管理和财务监督，保障国家税收收入，促进社会主义市场经济体制的建立和发展，都具有重要的意义。一、制定《办法》的必要性和重要性
发票作为经济交往中基本的商事凭证，是财务会计核算的原始凭证和税务稽查的重要凭据。建国以来，发票一直由税务机关统一管理，十年动乱期间被当作“管、卡、压”砍掉了，党的十一届三中全会后得以恢复；1986年财政部根据《中华人民共和国税收征收管理暂行条 例》(以下简称《征管条 例》)的规定，制定颁布了《全国发票管理暂行办法》(以下简称《原办法》)，各省、自治区、直辖市也据此制定了具体的实施办法，并采取积极措施，加强发票管理。但随着我国改革开放的不断深入和经济体制的转轨需要，原有的办法和措施已难以完全适应——
一是原有的管理手段和方式难以有效地遏制发票违法行为。目前，一些单位和个人不按规定开具和使用发票，隐瞒收入，扩大成本，乱摊费用，偷逃税收的现象屡禁难止；一些不法分子私印私售、伪造变造、倒买倒卖发票，利用发票骗取出口退税、走私贩私、侵吞国家财产的违法犯罪活动猖獗。这种状况如不改变，势必造成国家财政收入的大量流失，严重干扰市场经济秩序。
二是原有的规定不适应将要实行的新税制的需要。在我国即将实行的新税制中，发票的意义和作用将发生很大变化，集中表现在增值税凭发票注明税款抵扣制度上。这就要求对增值税专用发票视同税票严加控制，并在发票的印制、领购、填开等诸环节上作出比《原办法》更加严密的规定。
三是原有的管理制度内外不统一。内资企业按《原办法》执行；外商投资企业和外国企业按原国家税务局1991年颁布的《关于外商投资企业和外国企业发票管理的暂行规定》(以下简称《原规定》)执行。这不利于进一步对外开放，不利于内外资企业公平竞争。
四是《原办法》与现行税收征管基本法律不配套。随着《中华人民共和国税收征收管理法》(以下简称《征管法》)的，以《征管条 例》为依据制定的《原办法》，也随着《征例》的废止而废止，不再具有法律效力。发票管理迫切需要的规范加以调整。基于上述种种客观形势的变化和管理的需要，国务院批准财政部颁布《办法》是非常必要的。《办法》是与《征管法》配套的、适应社会主义市场经济发展要求的一项行政法规。它的颁布，标志着我国发票管理工作在规范化、法制化方面迈上了一个新台阶。它统一了我国的发票管理制度，强化了税务机关的发票管理职能，规范了发票管理程序，加重了对发票违法行为的处罚，同时更加严格了对税务机关执法行为的约束，进一步体现了对印制、使用发票单位和个人合法权益的保护。这将有利于健全税收征管法律体系，更好地发挥税收的监控职能，维护市场经济秩序，服务于改革开放，促进社会主义经济建设持续、快速、健康地发展。
二、制定《办法》的依据和原则
《办法》是依据《征管法》，以《原办法》和现行涉外发票管理的规定为基础，结合有关财务会计制度的规定，总结近几年来发票管理工作的成功经验，吸收国际上发票管理的有益做法而制定颁布的。
《办法》的制定坚持和遵循了以下原则:
(1)维护经济秩序和便利商品流通相结合。根据这一原则，《办法》把发票管理范围集中在对经济秩序和税收秩序影响较大的经营性凭证上，即在购销商品、提供或者接受劳务服务以及其他经营活动中开具、收取的收付款凭证；而对企业单位内部的结算凭证，行政事业性收费收据等不再纳入发票管理的范围。这样，既方便企业单位内部非经营性商品或产品的流通和核算，避免发票管理中的重复和交叉，又便于税务机关集中力量对影响经济秩序和税收秩序的经营性凭证加强管理。
(2)集中统一与因地制宜、照顾历史习惯相结合。集中统一是加强发票管理的需要，但对各地区、各部门的一些特殊情况又需要灵活处理，要将发票管理的一般性与特殊性结合起来。据此原则，《办法》作出了“对国有的金融、邮电、铁路、民用航空、公路和水上运输等单位的专业发票，经国家税务总局或者省、自治区、直辖市税务局批准，可以由国务院或者省、自治区、直辖市人民政府有关主管部门自行管理”的特殊规定。
(3)加强管理与简化手续相结合。《办法》在规范发票管理程序和规定各项加强发票管理措施时，力求简化手续。如《原办法》规定因业务上的特殊需要，用票单位须持设计好的发票式样，“向税务机关提出印制发票的书面报告，经批准后，到指定的印刷厂按规定印制”，这样，用票单位既要设计票样、报经批准，又要联系厂家，不仅手续繁杂，环节也多，而且极易出现纰漏。为此，《办法》规定，发票印制由税务机关统一管理；业务上有特殊需要须印明单位名称的用票单位，由税务机关统一安排，不必再与印刷厂家联系。因而既可减少用票单位的事务，又可减少出现漏洞的环节。
三、《办法》的适用范围
《办法》明确规定:“中华人民共和国境内印制、领购、开具、取得和保管发票的单位和个人必须遵守本办法”。今后无论是内资企业单位和个人，还是外商投资企业、企业以及来华投资或者经营的其他单位和个人，只要其使用发票，均适用《办法》。
四、《办法》的结构和特点
《办法》是根据发票管理的基本要求，按照发票管理的工作流程设置结构的，即按发票的印制、领购、开具、保管、检查及处罚设立章 节，明确发票的范围，对发票的印、领、用、存、查、罚等各环节的各种行为进行规范。这对于税务机关和印制、使用发票的单位与个人掌握发票管理的基本要求和运行程序，了解各自的权利(权力)和义务十分便利，有利于发票管理法规的贯彻执行。
与《原办法》等发票管理规定相比，《办法》主要有以下特点:
(1)统一了对内对外的发票管理制度。《办法》作为《征管法》的配套行政法规，在适用范围上与《征管法》是一致的，无论是内资企业单位和个人，还是外商投资企业，外国企业以及来华投资或者经管的其他单位和个人均适用。从而，使内、外适用不同发票管理制度的做法成为历史。这将有利于发票的集中统一管理，有利于新税制特别是增值税凭发票抵扣税款制度的正确贯彻执行，有利于促进公平竞争，扩大对外开放。
(2)强化了税务机关的发票管理职能。针对当前发票管理存在的问题和税务机关发票管理职能弱化的现状，《办法》在发票的印、领、用、存、查、罚等各环节都强化了税务机关的管理职能，如发票印制权限集中到税务机关，增加了税务机关对外省、自治区、直辖市来本辖区临时从事经营活动的单位和个人实行领购发票提供保证人或者保证金制度，赋予税务机关采取发票防伪措施和进行检查的权力，并使之具体化，等等。这些规定必将有效增强税务机关强化发票管理的能力。
(3)规范了发票管理程序。《办法》作为一部兼具实体法和程序法性质的行政法规，对税务机关和印制、使用发票的单位和个人在发票印、领、用、存、查、罚等各个环节的管理和被管理行为都进行了严格的规范，明确了各自的义务、权利(权力)以及应当承担的法律责任。
(4)加重了对发票违法行为的处罚。《办法》对发票违法行为作了较具体的划分，对各类违法行为的处罚都较《原办法》更为严厉；特别是对私印私售，伪造变造、倒买倒卖发票等行为罚款的上限从原来的5千元提高到5万元，同时规定下限为1万元，而且对有两种以上违法行为的可以分别处罚。
(5)增强了对税务机关执法行为的约束和对印制、使用发票单位和个人合法权益的保护。《办法》对税务机关的执法行为规定了严格的程序制约，以保证其执法的客观、公正、正确。同时赋予印制、使用发票单位和个人以诉权，即对税务机关的处罚决定不服，可以直接向人民法院起诉，以司法监督的形式保证税务行政的规范。
五、发票的印制管理
发票印制管理是发票管理的基础环节，在整个发票管理过程中具有很重要的地位。《征管法》第14条 明确:“发票必须由省、自治区、直辖市人民政府税务主管部门指定的企业印制；未经省、自治区、直辖市人民政府税务主管部门指定，不得印制发票。发票的管理办法由国务院规定”。《征管法》没有对发票管理的其他环节具体规定，而唯独对发票的印制管理作出具体规定，足以说明发票印制管理在整个发票管理中的关键作用和重要意义。因此，《办法》根据《征管法》的规定精神，进一步强化了对发票印制的管理——
一是实行准印证制度。《办法》规定，省、自治区、直辖市税务局应当按照集中印制、统一管理的原则，严格审查印制发票企业的资格，对指定的印制发票的企业发放发票准印证。
二是采用发票防伪专用品。《办法》规定，发票防伪专用品由国家税务总局指定的企业生产，禁止伪造、倒买倒卖发票防伪专用品。三是套印全国统一发票监制章 。《办法》规定，发票应当套印全国统一发票监制章 。全国统一发票监制章 的式样和发票版面印刷的要求，由国家税务总局规定，并实行不定期换版制度。禁止伪造发票监制章 。
四是限制发票印制地。《办法》规定，各省、自治区、直辖市的发票，应当在本省、自治区、直辖市内印制；确有必要到外省、自治区、直辖市印制的，应当由省、自治区、直辖市税务机关商印制地省、自治区、直辖市税务机关同意，由印制地税务机关指定的印制发票的企业印制。为加强对增值税专用发票的印制管理，《办法》还规定，增值税专用发票由国家税务总局统一印制。禁止在境外印制发票。
五是印制发票必须严守管理规定。印制发票的企业，应当按照税务机关批准的式样和数量印制发票；并按规定建立发票印制管理制度和保管措施，对发票监制章 和发票防伪专用品的使用、管理实行专人负责制。印制发票使用的文字，应当为中文。民族自治地方可以加印一种通用的民族文字。有实际需要的，也可以同时使用中外两种文字印制。
六、发票的领购
发票领购是用票单位和个人取得发票的法定程序。对发票领购程序的规范，有助于税务机关加强管理，方便用票单位和个人使用发票减少发票的流失。为此，《办法》对发票领购程序作了严格的规范——
一是对于依法办理税务登记的单位和个人规定了以下领购程序:
(1)在领取税务登记证件后，向主管税务机关提出领购发票申请，同时提供经办人身份证明、税务登记证件或者其他有关证明以及财务印章 或发票专用章 的印模。
(2)主管税务机关在对其领购发票申请及有关证明材料审核后，发给发票领购簿。
(3)凭发票领购簿核准的发票种类、数量以及购票方式，向主管税务机关领购发票。
二是对于临时到本省、自治区、直辖市以外从事经营活动的单位和个人，应当凭其所在地税务机关的证明，向经营地税务机关申请领购经营地的发票。经营地税务机关可以要求其提供保证人或者根据所领购发票的票面限额及数量交纳不超过1万元的保证金，并限期缴销发票。按期缴销发票的，解除保证人的担保义务或者退还保证金；未按期缴销的，由保证人或者以保证金承担法律责任。税务机关收取保证金，应当开具收据。
三是对于其他单位和个人，实行申请填开制度。即需要发票时，可以直接到税务机关申请开具。
七、发票的开具和保管
发票的开具和保管是发票管理中至关重要的两个环节，它们与企业单位的财务管理和税务机关的稽查监督密切相关。因此《办法》对这两个环节的不同方面作了具体的规定——
一是对于填开发票单位和个人的要求:
(1)在销售商品、提供服务以及从事其它经营活动对外收取款项时，应向付款方开具发票。特殊情况下，由付款方向收款方开具发票。
(2)开具发票应当按照规定的时限、顺序，逐栏、全部联次一次性如实开具，并加盖单位财务印章 或发票专用章 。
(3)使用计算机开具发票，须经税务机关批准，并使用税务机关统一监制的机外发票，开具后的存根联应当按照顺序号装订成册。(4)发票限于领购的单位和个人在其所在的省、自治区、直辖市内开具；超出此范围经营的，应当开具经营地的发票。省、自治区、直辖市税务机关可以规定跨市、县开具发票的办法。
(5)开具发票的单位和个人税务登记内容发生变化时，应当相应办理发票和发票领购簿的变更手续；注销税务登记前，则应当缴销发票领购簿和发票。
二是对于取得发票单位和个人的要求:
(1)所有单位和从事生产、经营的个人，在购买商品、接受服务以及从事其他经营活动支付款项时，应当向收款方取得发票，但不得要求变更品名和金额。
(2)对于不符合规定的发票，不得作为报销凭证；任何单位和个人有权拒收。
三是用票单位和个人应当按规定保管发票。开具发票的单位和个人要建立发票存放和保管制度，设置发票登记簿，并定期向税务机关报告发票使用情况；已开具的发票存根联和发票登记簿应当保存5年，保存期满报经税务机关查验后销毁。
四是禁止任何单位和个人倒买倒卖发票、发票监制章 和发票防伪专用品；未经批准不得跨规定使用区域携带、邮寄、运输空白发票。禁止携带、邮寄、运输空白发票出入境。
八、发票的检查
发票检查是税务机关依法对印制、使用发票的单位和个人执行发票管理规定情况的监督活动，是发票管理制度的有机组成部分。它对于保证印制、使用发票单位和个人严守发票管理规范，维护经济秩序和税收秩序具有十分重要的意义。《办法》不仅明确了税务机关的发票检查权，而且使之具体化、规范化，以确保发票检查权的行使和对被检查人合法权益的保护。
一是明确税务机关在发票检查中的权力和职责。税务机关在发票检查中可以行使以下权力:
(1)检查印制、领购、开具、取得和保管发票的情况；
(2)调出发票查验；
(3)查阅、复制与发票有关的凭证、资料；
(4)向当事各方询问与发票有关的问题和情况；
(5)在查处发票案件时，对与案件有关的情况和资料，可以记录、录音、录像、照相和复制；
(6)对被检查人从境外取得的与纳税有关的发票或者凭证有疑义的可以要求其提供境外公证机构或者注册会计师的确认证明。
税务机关在进行发票检查时应当履行以下职责:
(1)检查人员进行发票检查时，应当出示税务检查证；
(2)需要将已开具的发票调出查验时，应当向被检查人开具发票换票证。需要调出空白发票查验时，应当开付收据；经查无问题时应当及时退还。
二是规定被检查人在发票检查中的义务:
(1)接受税务机关依法进行的检查，如实反映情况，提供有关资料不得拒绝、隐瞒；
(2)提供境外公证机构或注册会计师的发票或者凭证确认证明；
(3)收执发票或发票存根联的单位，要如实填写税务机关发出的发票情况核对卡，并按期报回。
九、发票违法行为的处罚
发票违法行为是违反发票管理制度应受法律制裁的行为。《征管法》第48条 规定，非法印制发票的，由税务机关销毁非法印制的发票没收非法所得，并处罚款。《征管法实施细则》根据这一规定精神对为纳税人、扣缴义务人提供发票，导致未缴、少缴税款或者骗取出口退税款的，明确“税务机关除没收非法所得外，并可以处未缴、少缴或者骗取的税款一倍以下的罚款”。《办法》在《征管法》及其细则的基础上，进一步具体规定了对发票违法行为的处罚——
一是对有以下行为之一的单位和个人，税务机关可责令其限期改正，没收非法所得，并可以处以1万元以下的罚款:
(1)未按照规定印制发票或者生产发票防伪专用品的；
(2)未按照规定领购发票的；
(3)未按照规定开具发票的；
(4)未按照规定取得发票的；
(5)未按照规定保管发票的；
(6)未按照规定接受税务机关检查的。
有上述两种或者两种以上行为的，可以分别处罚。
二是对非法携带、邮寄、运输或者存放空白发票的，由税务机关收缴发票，没收非法所得，可以并处1万元以下的罚款。
三是对私自印制、伪造变造、倒买倒卖发票、私自制作发票监制章 、发票防伪专用品的，由税务机关依法予以查封、扣押或者销毁，没收非法所得和作案工具，并处以1万元以上5万元以下的罚款；情节严重，构成犯罪的，依法追究刑事责任。
十、新旧法规的衔接
根据《办法》的规定，财政部1986年颁布的《原办法》和原国家税务局1991年颁布的《原规定》，从《办法》发布之日起废止。对于《办法》发布之后正在处理或者新发现的以前的发票违法案件和违法行为的处理，原则上适用《原办法》、《原规定》。但是，为便于操作，凡属于办案、复议等程序方面的规定，一律适用《办法》及其《细则》。
总之，《办法》是我国发票管理的基本法规，是维护社会主义市场经济秩序和税收秩序的重要法律武器。各级税务机关要认真组织税务人员学好、用好《办法》；同时，要向社会广为宣传，以取得各方面的理解和支持，使《办法》在促进具有中国特色社会主义市场经济体制的建立与完善中发挥应有的作用。
NOTICE ON IMPLEMENTATION OF THE METHODS OF THEPEOPLE'SREPUBLICOF CHINA FOR MANAGEMENT OF INVOICES
(The State Administration of Taxation: December 28 1993GuoShuiFa [1993] No. 157)
Whole Doc.To the tax bureaus of various provinces, autonomous regions andmunicipalities directly under the central government, tax bureaus ofvarious cities with separate planning, tax bureaus of Shenyang, Changchun,Harbin, Nanjing, Wuhan, Chengdu, Xian and Guangzhou:
With approvalfromtheStateCouncil,theMinistryofFinancepromulgated on December 23, 1993 the Methods of the People'sRepublicofChina for the Management of Invoices (hereinafter referred to as Methods).In order to make the Methods more operational and easy forimplementationand unfolding publicity, in light of the authority granted by the Methods,the State Administration of Taxation has formulated the Detailed Rules forthe Implementation of the Methods of the People's RepublicofChinaforthe Management of Invoices (hereinafter referred toasDetailedRules),and has compiled the Publicity Outline for theMethodsofthePeople'sRepublic of China for the Management of Invoices (hereinafter referredtoas Publicity Outline). The Methods, alongwiththeDetailedRulesandPublicity Outline, are hereby transmitted to you. TheNoticeonrelatedissues concerning implementation of the Methods is given as follows:
I. Enhancing understanding and strengthening leadership. TheMethodsare China's first set administrativeregulationsonthemanagementofinvoicespublishedwiththeapprovaloftheStateCouncil.Itspromulgation marks a new stage in the standardization and legalizationofthe management of China's invoices. ItunifiesChina'scurrentinvoicemanagement system, strengthensthefunctionsoftaxauthoritiesoverinvoice management, standardizes the proceduresforinvoicemanagement,increases the dynamics ofpunishmentoflaw-breakingactsrelatedtoinvoices, imposes strict restraint on thetaxauthorities'exerciseoffunctions and powers, and embodies the protection of the legal rightsandinterests of the units and individuals who print and useinvoices.Thisnot only helps further improve the legal systemfortaxcollectionandmanagement, conscientiously strengthen the work of invoice managementandgive a better place to the functions of taxation supervision andcontrol,butalsohelpsmaintainthemarketeconomicorder,promotefaircompetition, and boost reform, opening up andthesustained,rapidandsound development of economic construction. Therefore, tax authoritiesatall levels and the vast number oftaxationcadresmustheightentheirunderstanding and unify their thinking;theyshouldnotonlyseetheimportantsignificanceofthepromulgationoftheMethodstothestrengthening of tax collection and management and to raising the level ofinvoice management, but should also fully realize itsimportantroleinthe establishment of the socialist market economic structure. Thevariouslocalities should regard implementation of the Methods asamajoreventand pay close attention to it, conscientiously strengthen leadership, stepup formulation of concrete opinions and measuresforitsimplementationandpromptlyreporttolocalPartyandgovernmentleadershipandcommunicate with related departments, soastofacilitatesupportandcoordination among various quarters and ensurethesolidandeffectiveproceeding of this work.
II. Conscientiouslyorganizingstudyandtrainingandunfoldingextensive publicity and education. Tax authorities invariouslocalitiesshould actively organize forces, pay earnest and closeattentiontothestudy, training and publicity of the Methods and Detailed Rules.Inlinewith the plan of the State Administration of Taxation andincombinationwith the Law for Tax Collection and Management and the study, training andpublicity of the new taxsystem,selectivelyorganizeinvoice-trainingclasses, organize the vast number of taxation cadresandtheunitsandindividualswhoengageintheprintinganduseofinvoicestoconscientiously study the Methods and Detailed Rules,grasptheirbasicspirit and contents, clearly define their respective rights and duties andmake proper preparation for the implementation of the Methods and DetailedRules. At the same time,itisnecessarytomakefulluseofsuchpublicity media as broadcast, TV, newspapersandmagazinesaswellasvarious publicity means, unfoldextensiveandintensivepublicityandeducational activities, so as to increase society's understandingoftheregulations on invoice management, strengthen the public's sense ofusinginvoices according to law, intensify social supervision overtheinvoicefield, thereby laying a solid mass foundation for improving the quality ofinvoice management.
III. Establishing and perfecting the invoicemanagementsystem.Inaccordance with related stipulations of the MethodsandDetailedRules,tax authorities at all levels should, inlightofconcreteconditions,conduct conscientiousliquidationoftheoriginalinvoicemanagementsystem, abolish and revise what should bedoneso,andre-establishasystem where it should be doneso,therebyestablishingandimprovingvarious management systems related to the printing,theproductioncostand management fees of invoices, the earnest money ofinvoices,andthevarious management systems related to the purchase, useandpreservationof invoices, so as toformacomprehensivelegalsystemforinvoicemanagement, so that there will be rules to go by in every link relatedtoinvoice management.
IV. Enforcing strict management of invoiceprintingandconstantlyimproving anti-fake measures. In selecting enterprises which engage in theprintingofinvoices,itisnecessarytostrictlyfollowthequalifications and standards set in the Methods and Detailed Rules, upholdthe principle of centralization and unification, introduce the competitionmechanisms, select and fix points throughinvitationandsubmissionofbids.Relevantmanagementsystemsmustbeestablishedaccordingtostipulations in designated printingenterprises,strengthensupervisionand check;withregardtothoseprintingenterpriseswhichdonotearnestly correct the problems that have cropped up, theirqualificationsfor printing invoices should be promptly annulled, soastoensuretheprinting quality and the requirements for the supply of invoices.Atthesame time, to deal with the outstanding problems suchasthedelugeoffalse invoices, the disruption of economic orderandthecorruptionofsocial morality, it is necessary to make full useofadvancedanti-faketechnology and equipment, implement anti-fake measures by issuingunifiednationalinvoices,strengthencomprehensiveanti-fakepropertiesofinvoices, and reduce and eventually eradicate the danger brought aboutbythe chronical malady of false invoices.
V. Carrying out close coordination between departments, concentratingefforts on attack against serious law-breakingcrimesinthefieldofinvoices. The promulgation of the Methods and Detailed Rules hasprovideda legal basis for further attacking law-breaking acts related to invoices.While strengthening supervision and examination of various links regardingthe purchase,receiving,useandpreservationofinvoices,thetaxauthorities in various localities should lose no time to pay attentiontothe coordination and collaborationbetweendepartmentssuchaspublicsecurity and procuratorial departments and law courts, andadministrativedepartmentsforindustryandcommerce,purposefullylaunchspecialstruggles inkeyareasagainstillegalcriminalactivitiessuchasunauthorizedprinting,selling,illegaltrading,forgingandfakinginvoices. Those whose cases are serious andconstitutecrimesshallbetimely transferred to judicial organization and punished, so as toensurethe smooth implementation of the tax withholding systemunderwhichVATwill be clearly noted in accordance with the invoices effective on January1, next year, propel the correct implementation of the Methodsandbringabout a still better market economic order.
VI.Questionsconcerningthelinkagebetweentheoldandnewregulations. In line with the stipulations oftheMethodsandDetailedRules, the Interim Methods for the Management of the Nation's Invoices(hereinafter referred to astheOriginalMethods)promulgatedbytheMinistry of Finance on August 19, 1986 and the Interim Regulations ontheManagement of Invoices Related to Foreign-Funded EnterprisesandForeignEnterprises(hereinafterreferredtoastheOriginalRegulations)promulgated by the original State Administration of TaxationonDecember27, 1991, shall be abolished fromthedayofthepublicationoftheMethods. With regard to the handlingofcasesunderinvestigationandtreatment or the newly discovered previous illegal cases and illegalactsrelated to invoices after the day of the publication of theMethods,theOriginalMethodsandtheOriginalRegulationsare,inprinciple,applicable. However, to make things easy foroperation,stipulationsonsuch procedural aspects as the handling and reconsideration of cases,theMethods and Detailed Rules are applicable to all of these cases.
VII. Strengthening ties between the upper and lower levels. Inorderto promptly grasp the situation regarding implementationoftheMethodsand Detailed Rules, tax authorities in variouslocalitiesshouldassignsomeone to be in charge, send us a timely feedback situation regarding thelocality's publicity and implementation and existing problems,soastofacilitate unified study, coordination and solution of these problems; taxbureausofvariousprovinces,autonomousregionsandmunicipalitiesdirectly under the central governmentandtaxbureausofcitieswithseparate planningshallreporttheirinvoicemanagementsystemsandmeasures to the State Administration of Taxation for the record. Priortothe establishment of two sets of separate tax organizations,theinvoicemanagement work shall be placed under centralized andunifiedmanagementin accordance with the current system.
The various points mentioned above shall beconscientiouslycarriedout in light of local actuality.Appendices:
I. Detailed Rules fortheImplementationoftheMethodsofthePeople's Republic of China for Invoice Management.
II. The Publicity Outline on the Methods of the People's RepublicofChina for Invoice Management
Appendix: 1Detailed Rules for Implementation of the Methods of the People'sRepublicof China for Invoice Management
CHAPTER I General ProvisionArticle 1
These detailed rules for implementation areherebyformulatedinaccordance with the stipulations of Article44oftheMethodsofthePeople's Republic of China for Invoice Management (hereinafter is referredto as the Methods).Article 2
The seal used for supervising the manufacture of the nation's unifiedinvoices is the legal indication of thetaxauthorities'managementofinvoice, its shape, specification, content and color are determined by theState Administration of Taxation.With the exception of approvalgrantedby the State Administration of Taxation or by the branchesoftheStateAdministration of Taxation in various provinces,autonomousregionsandmunicipalities directly under the central government and by tax bureaus ofvariousprovinces,autonomousregionsandmunicipalities(theStateAdministration of Taxation, the branches of theStateAdministrationinvarious provinces, autonomous regions andmunicipalitiesandlocaltaxbureaus of various provinces, autonomous regionsandmunicipalitiesarehereinafter referred to as provincial-level tax authorities) in accordancewith their respective responsibilities, invoicesshouldallbeprintedwiththesealforsupervisingthemanufactureofunifiednationalinvoices.Article 3
The classification of the categories of invoices shall bedeterminedby tax authorities at or above the provincial level.Article 4
Invoice basically consists of triplicate forms, the first form is theinvoice stub, the invoice maker retains the stub for future reference; thesecond form is the invoice form, the receiver usesitastheprimitivevoucher for paying or receiving money; the thirdformistheformforkeeping accounts, the drawer uses it as a primitivevoucherforkeepingaccount.
The basic forms ofspecial-purposeinvoicesforVATshouldalsoinclude the deducting form, the invoice receiver uses it as a voucherfordeducting tax money.
In addition to the special invoices for VAT, taxauthoritiesatorabove the county (city) level mayincreaseordecreasethenumberofinvoice forms in light of needs and determine their uses.Article 5
The basic contents of invoice includenameofinvoice,trackandnumber of word, the number and uses of invoice form,theclient'sname,the bank of deposit and account number, the name ofcommoditiesandtheproject of business, measurement unit, quantity, unitprice,amountsinwords and figures, the drawer, the date of making out an invoice, the name(signature) of a unit or individual who makes out the invoice.
Where there arewithholding,collectingandlevyingtaxesonacommission basis, the contents of their invoices should include theratesof taxes withheld, collected and levied onacommissionbasisandtheamounts of taxes withheld, collected and levied on a commission basis.
The special invoices for VAT should also include:theaddress,taxregistration number, the rate and amount of VAT ofthegoodspurchaser,the name, address and taxregistrationnumberofthegoodssupplier.Article 6
The unified form of invoice used nationwide shallbedeterminedbythe State Administration of Taxation.
The unified form of invoice used withinthescopeofaprovince,autonomous region or municipality shall be determined byprovincial-leveltax authorities.
The form of invoice referred to in this Article includethevarietyof the invoice, the purposes, concrete contents, layout, specification andscope of use of various sheets of invoice.Article 7
Units which have a fixed productionandmanagementsite,completefinancial and invoice management systems and a largeinvoiceusevolumemay apply for printing invoice to be printed with the nameoftheirownunits; if unified form of invoice cannot satisfy business needs, unitmaydesign invoice forms of their own units, but they must havetheapprovalfrom tax authorities at or above the county (city) level, of which specialinvoice for VAT shall be decided separately by the State Administration ofTaxation.
CHAPTER II The Printing of InvoicesArticle 8
"The special invoice for VAT shall be decided separately by the StateAdministration of Taxation" referred to in Article 7 of the Methodsmeansthat invoices are printed exclusively by the enterprise designated bytheState Administration of Taxation.Article 9
Enterprisesprintinginvoicesandenterprisesproducingspecialproductsforanti-fakeinvoicesshallpossessthefollowingqualifications:
(I) Their equipment andtechnologylevelcanmeettheneedsofprinting invoices and producing special products for anti-fake invoices;
(II) Capable of guaranteeing supply in compliance with the demands oftax authorities;
(III) They have standard enterprisemanagementandstrictqualitysupervision system;
(IV) They have a special workshop for production,specialwarehousefor storage, and special personnel in charge;
(V) Capable of strictly abiding by the stipulations ontheprintingof invoices and the production andmanagementofspecialproductsforanti-fake invoices.Article 10
Invoice printing permit andpermitoftheproductionofspecialproducts for anti-fake invoices shall be formulated and issued exclusivelyby the State Administration of Taxation.
Tax authorities should regularly conduct supervision andexaminationofenterprisesprintinginvoicesandenterprisesproducingspecialproducts for anti-fake invoices, with regard to those who fail to meet therequirements, the tax authorities should disqualify them to print invoicesand produce special products for anti-fake invoices.Article 11
Enterprisesprintinginvoicesandenterprisesproducingspecialproducts for anti-forged invoices shall establish the following systems:
(I) Production responsibility system;
(II) Secrecy system;
(III) Quality inspection system;
(IV) Custodian system;
(V) Other related systems.Article 12
Before the printing of invoices or the production of special productsfor anti-forged invoices, the competent taxauthoritiesshouldissueanotice concerning the printing of invoices or theproductionofspecialproducts for anti-forged invoices.Enterprisesdesignatedtoprintorproduce shall perform such task in compliance with the requirements.
The notice on the printing of invoices shall includeclearlystatedname of the invoice-printing enterprise,thenameoftheuser,name,category, the sheet number, specification, color of invoice,theprintedquantity, start-stop numbers, and the time and place of delivery.
Thenoticeconcerningtheproductionofspecialproductsforanti-forged invoices shall include such contents as thenameofclearlystate enterprises producing special products foranti-forgedinvoices,the name of special products foranti-forgedinvoices,majortechnicalindices and quality requirements and annual planned output.Article 13
The finished products completed by enterprises printing invoicesandenterprises producing special products for anti-forged invoices,aswellas special products for anti-forged invoices purchased by invoice-printingenterprises shall be properly storedinspecialwarehouseafterbeingchecked and accepted in accordance with stipulations,andshallnotbelost. Substandard and waste products shall be reported to taxauthoritiesfor approval and be destroyed in a concentrated way.Article 14
The specific time, content and request of changing the printing plateat indefinite intervals shall be determined by the state Administration ofTaxation.
CHAPTER III Receiving and Purchase of InvoicesArticle 15
Units which do not need to perform tax registration according tolawbut need to receive andpurchaseinvoicesmay,inlinewithrelatedstipulations of theMethods,applytocompetenttaxauthoritiesforreceiving and purchasing invoices.Article 16
While unit and individual whoapplyforreceivingandpurchasingspecial invoices for VAT provide certificates stipulated in Article 16ofthe Methods, they shall provide the tax registration certificate(duplicate) stamped with the special seal confirming it or him being"ordinaryVATpayer".Non-VATpayerandsmall-scaleVATtaxpayerconfirmed by related stipulations on VAT shall notreceiveandpurchasespecial invoices for VAT.Article 17
The tax registration documents mentioned in Article 16 of the Methodsrefer to taxregistrationcertificates(originalandduplicate),andregistered tax registration certificates (original and duplicate).Article 18
The application for the purchase of invoices mentioned in Article16of theMethodsshallincludeclearlystatednameoftheunitandindividual, the trade they belong to and the economic type, thecategory,name, and quantity of the invoices they need and shall be stamped with thepublic seal of their unit and the seal of the person handling thematter.Article 19
The ID card mentioned in Article 16 oftheMethodsreferstotheresident ID card, passport, work certificate of thepersonhandlingthematter as well as other documents capable of proving the capacityoftheperson handling the matter.Article 20
The financial seal mentioned in Article 16 of the Methodsreferstothe special financial seal of the unit or other financial seals.Article 21
The special invoice seal mentionedinArticle16oftheMethodsrefers to the financial sealfortheunitwhichlacks(orfindsitinconvenient to use) and the seal carved by an individualindustrialandcommercial household in accordance with the unifiedstipulationsoftaxauthorities and stamped withsuchadditionalwordsasitsname,taxregistration number, special invoice seal used when receivingordrawingup receipts. The form and use method of the "special invoiceseal"shallbe determined by provincial- level tax authorities.Article 22
The die of the financial seal and special invoicesealprovidedbytax authorities fortheunitandindividualusinginvoiceshallbepreserved for reference.Article 23
The contents of the invoice-receiving and purchasingbookmentionedin Article 16 of the Methods shallincludethenameoftheunitandindividual using the invoice, the trade they belong to, economic type, themethod of invoice purchase, the category of invoice ratified for purchase,the name ofinvoice,thereceivingandpurchasingdate,theamountapproved for purchase, start-stopnumber,recordonbreachofrules,signature (seal) of invoice receiver and purchaser, the tax authorities(seal) which verified and issued the invoice.Article 24
The methods of invoicepurchasementionedinArticle16oftheMethods refer to supply in batch, handing in the old and buying the new orchecking the old and purchasing the new.Article 25
While selling invoices, the tax authorities shallchargeproductioncost and management fees in accordancewiththeverifiedandratifiedcharging standard, and draw up a receipt for the invoice-buyingunitandindividual. The production cost and management fee shall be regarded asaspecial fund for special purposeandshallnotbedivertedtootherpurposes, provincial- level tax authoritiesshallformulateaconcretemanagement system.Article 26
Unit and individual who apply to the tax authorities fordrawingupinvoices shall all provide written certificates concerning thepurchasingand market business and concerning their acceptance of servicesorotherbusiness activities.
With regard to those who should pay tax according to the stipulationsof the Tax Law, the tax authorities shall levytaxwhiledrawingupareceipt.Article 27
The guarantors mentioned in Article19oftheMethodsreferstocitizens, corporations or other economic organizationswithguaranteeingcapability within the territory of China, state organs shallnotactasguarantors.
A guarantorwhoagreestoprovideguaranteefortheunitandindividual receiving and purchasing invoice shall fill out a warranty. Thecontents of the warrantyinclude:theobject,scope,timelimitandresponsibility of guarantee as well as other related matters.
The warranty takes effect only after it is signed and sealedbytheinvoice purchaser, guarantor and tax authorities.Article 28
The "legal responsibility undertaken by the guarantor orbyearnestmoney" mentioned in Clause 2 of Article 19 of the Methodsmeansorderingthe guarantor to pay fine or pay fine with earnest money.Article 29
The concrete scope for providing guarantor or paying earnest money aswell as the methodsforprovidingguarantororpayingearnestmoneyrelated to engaging in temporary business activitiesbyspanningcitiesand counties withintheprovince,autonomousregionandmunicipalityconcerned shall be stipulated by provincial-level tax authorities.
CHAPTER IV The Drawing Up and Management of InvoicesArticle 30
The "invoice drawn up by the payer forthereceiverunderspecialcircumstance" mentioned inArticle20oftheMethodsreferstotheinvoices drawn up by thepurchasingunitandwithholdingagentwhilepaying personal money.Article 31
Whether or not the retail sales of smallamountofcommoditiesorprovision of minor services to individual consumers can be exempt from thedrawing up of invoices one by one shall be decided by provincial-level taxauthorities.Article 32
The invoices which do not conform to thestipulationsmentionedinArticle 22 of the Methods refer toinvoicesdrawnuporgainedwhosemanufacture should buthasnotgonethroughthesupervisionoftaxauthorities, or the items filledinareincomplete,thecontentsareuntrue, the handwriting is illegible or lacks the stamp ofthefinancialsealorspecialinvoiceseal,forged,invalidandotherinvoicesinconsistent with the stipulations of tax authorities.Article 33
Unit and individual who fill in and draw up invoicesshalldrawupinvoices whenbusinessincomeisconfirmedaftertheoccurrenceofbusiness management. No drawing upofinvoicesisallowedbeforetheoccurrence of business management.Article 34
After the drawing up of invoice, in case there is the return of goodsalready sold which needs the drawingupofred-characterinvoice,theoriginal invoice must be recovered and the word "invalid" must beclearlystated or effective certificate of the otherpartyshouldbeobtained;when there are discount and allowance for sales, a sale invoiceshallbere-drawn up after recovering the original invoice and theword"invalid"is clearly stated.Article 35
Unit and individual, while drawing up invoice, shall fill in and drawup invoice in accordance with the number order, the items filled inshallbe complete, contents shall be real, words legible, all sheets ofinvoiceshall be duplicated, printed in one single time,thecontentsshallbecompletely consistent, the financial sealorthespecialinvoicesealshall be fixed in all sheets of the invoice andthewithholdingsheets.Article 36
Chinese language shall be used in drawing upinvoices.Innationalautonomous areas a nationality language commonly used in the localitymaybeusedsimultaneously.Foreign-fundedenterprisesandforeignenterprises may simultaneously use a foreign language.Article 37
The "invoices turned out of computers" mentioned in Article 24 of theMethods refer to invoicesprintedbyenterprisesdesignatedtoprintinvoices with the approval from tax authorities and provided forcomputerto draw up.Article 38
With regard to thosewhoneedtodrawupinvoicesbyspanningprovinces, autonomous regions and municipalities inaccordancewiththeneeds of taxation management, the matter shall bedecidedbytheStateAdministration of Taxation.
Whether or not neighboring cities andcountiesinaprovinceareallowed to draw up invoices by spanning provinces, autonomous regionsandmunicipalities shall be determined byprovincial-leveltaxauthorities.Article 39
The specified regions using invoices mentioned in Article 27oftheMethods include the regions stipulatedbytheStateAdministrationofTaxation and provincial-level tax authorities.Article 40
The sample and use methods of invoice registration books, as wellasthe form and time limit related to reports on the use situationmentionedin Article 38 of the Methods shall be determined byprovincial-leveltaxauthorities.Article 41
Unit and individual using invoices shall properly keeptheinvoicesand shall not lose them. Those who lose the invoice shall submit a writtenreport on the day of loss tothecompetenttaxauthoritiesandshallannounce and declare its cancellation on such massmediaasnewspapers,magazines and television.
CHAPTER V The Check Up on InvoicesArticle 42
The invoice-changing certificatementionedinArticle33oftheMethods is used only within the scope of the county (city) concerned. Whenoneneedstotransfertheinvoiceoutofthecounty(city)forexamination, one shall contact the county (city) tax authoritiesanduselocal invoice-changing certificate.Article 43
Real and falseinvoicesshallbeappraisedbytaxauthorities.Article 44
Unit which receives or keeps the invoice counterfoil shall, within 15days after receiving the "verification card forfillingintheinvoicesituation" from the tax authorities, fill intherelatedsituationandreturn it to the department concerned, the patternofthe"verificationcard for filling in the invoice situation"shallbedeterminedbytheState Administration of Taxation.
CHAPTER VI The Rules for PunishmentsArticle 45
Inmetingoutpunishmentofactsviolatinginvoicemanagementregulations, the tax authoritiesshallnotifythepartyconcernedinwritten form of the decision on handling the case; theyshallplacethecase on file for investigation and prosecution in regard toviolationofinvoice management regulations.
Administrative penalty related toviolationofinvoicemanagementregulations shall be decided by tax authorities atorabovethecountylevel; the value of fine or the amount of illegal gain tobeconfiscatedthat stands at less than 1000 yuanmaybedecidedbythetaxofficeitself.Article 46
The following acts belong to conducts of failingtoprintinvoicesandproducespecialproductsforanti-forgedinvoicesaccordingtostipulations:
(I) Enterprises not designated byprovincial-leveltaxauthoritiesbut engage in unauthorized printing of invoices;
(II) EnterprisesnotdesignatedbytheStateAdministrationofTaxation but engage in unauthorized productionofspecialproductsforanti-forged invoices, or print special invoices for VAT;
(III) Forge or carve seals for supervisingmanufactureofinvoiceswithout authorization, forge or produce special productsforanti-forgedinvoices without authorization;
(IV)Enterprisesprintinginvoicesfailtoprintinvoicesinaccordance withthe"noticeconcerninginvoiceprinting"orproducespecial products for anti-forged invoices in accordance withthe"noticeconcerning the production of special products for anti- forged invoices";
(V) Re-lending or transferring seals for supervisingmanufactureofinvoices and special products for anti-forged invoices;
(VI) Enterprises engaging in the printing of invoices andproductionof special products for anti-forged invoices fail to destroy waste(substandard) products and thus incur losses;
(VII) Invoice users printing invoices without permission;
(VIII) Formulating a management system for the printingofinvoicesand productionofspecialproductsforanti-forgedinvoicesnotinaccordance with the stipulations of tax authorities;
(IX) Other acts of printing invoices and producingspecialproductsfor anti-forged invoices not in accordance with stipulations.Article 47
The following acts belong to conductsofreceivingandpurchasinginvoices not according to stipulations:
(I) Receiving and purchasinginvoicesfromunitsandindividualsother than tax authorities;
(II) Engaging in sales ofandillegaltradeininvoiceswithoutpermission;
(III) Transporting and sheltering sham invoices;
(IV) Providing invoices for or borrowing invoices from others;
(V) Stealing (usurping) invoices;
(VI) Other acts of receiving and purchasing invoices not according tostipulations.Article 48
The following acts belong to conductsofdrawingupinvoicesnotaccording to stipulations:
(1) Failing to draw up invoices which should be done so;
(2) Filling in and drawing up invoice sheets that reveal the contentssuch as the amount of money in the upper andlowersheet,andthetaxvalue of the sale item for VAT are inconsistent;
(3) The items filled in are incomplete;
(4) Obliterating invoices;
(5) Re-lend, transfer or draw up invoices on a commission basis;
(6) Tear off the invoice book and us the invoices without permission;
(7) Fabricate business activities, draw up false invoices;
(8)Drawupinvoiceswhichshowtheinvoiceandgoodsareinconsistent;
(9) Draw up invalid invoice;
(10) Unauthorizeduseofinvoicesdrawnupbytheregionnotdesignated;
(11) Make outotherdocumentsorblanknotes(IOU)insteadofinvoices;
(12)Expandthescopefordrawingupspecialinvoicesorspecial-purpose invoice for VAT;
(13) Fail to report on the situation regarding the use of invoiceinaccordance with stipulations;
(14) Fail to set up an invoice registration book inaccordancewithstipulations;
(15)Otheractsofdrawingupinvoicesinaccordancewithstipulations.Article 49
The following actsbelongtoconductsofobtaininginvoicesinaccordance with stipulations:
(1) Fail to obtain invoice which one should obtain;
(2) Obtain invoice inconsistent with stipulations;
(3) While obtaining invoice, one demands that the invoice maker alterthe product name, sum of money or the value of VAT or one doesalltheseon one's own;
(4) Fill in or draw up invoices on one's own and enter them intotheaccount book;
(5) Other acts of obtaining invoices not according to stipulations.Article 50
The followingactsbelongtoconductsofnotkeepinginvoicesaccording to stipulations:
(1) Lose invoices;
(2) Damage (scrap) invoices;
(3) Los or scrap the counterfoil and invoice registration book;
(4) Hand in invoices for cancellation not according to stipulations;
(5)Enterpriseswhichengageintheprintingofinvoicesandproduction of special products for the anti-forged invoices loseinvoicesor the seal for supervising manufacture of invoicesaswellasspecialproducts for anti-forged invoices;
(6)Establishaninvoice-keepingsystemnotaccordingtostipulations;
(7) Other acts of keeping invoicesnotaccordingtostipulations.Article 51
The following acts belong to conducts of refusing to acceptthetaxauthorities' check-up according to stipulations:
(1) Reject examination;
(2) Conceal the real situation;
(3)Createdifficultiesforandobstructtaxcollectorsfromconducting examination;
(4) Refuse to accept the "invoice- changing certificate";
(5) Refuse to provide related materials;
(6) Refuse toprovidecertificatesconfirmedbyoverseasnotaryorgans or registered accountants;
(7) Refuse to accept inquiries pertaining to invoices;
(8) Other acts of failingtoaccepttaxauthorities'examinationaccording to stipulations.Article 52
The"illegalcarrying,mailing,transportingorstoringblankinvoices" referred to in Article 37 of the Methods include blankinvoicesmanufactured under the supervision of taxauthoritiesandforgedfalseblank invoices.Article 53
The illegal trade in invoices mentioned in Article 38 of theMethodsincludestheillegaltradeininvoices,thespecialproductsforanti-forged invoices and fabricated false invoices.Article 54
The confiscation of illegal gain mentioned in Article 36, 37, 38, and39 of the Methods referstoconfiscationoftheincomesgainedfromfabrication and illegalprinting,production,trade,transfer,agencydrawing up of invoices and untruthfully drawing upinvoicesaswellasillegal carrying, mailing, transporting orstoringinvoices,sealsforsupervising manufacture of invoices or specialproductsforanti-forgedinvoices and other acts contrary to thestipulationsoftheseDetailedRules.Article 55
Cases concerning tax evasionresultingfromviolationofinvoicemanagement regulations shall be dealt with in accordance with theLawofthe People's Republic of China for Tax Management.
With regard to seriouscasesofviolationofinvoicemanagementregulationswhichconstitutecrimes,taxauthoritiesshalltransferwritten reports to judicial organs for treatment.Article 56
The"onemayapplytothenexthighertaxauthoritiesforreconsideration or submit the case to thepeople'scourt"mentionedinArticle 40 of the Methods refers to that one may apply for reconsiderationor submit the case to the people's court in accordance with the time limitand procedures set in the Law of the People's Republic ofChinaforTaxcollection and Management.
CHAPTER VII Supplementary ProvisionsArticle 57
The "specialized invoices" mentioned in Article42oftheMethodsrefers to the deposit and loan,exchange,account-transfervoucherandinsurance vouchers of state-owned financial and insurance enterprises; thepostage stamps, mail sheets, telephone service and telegraph receipts; andpassenger and cargo ticketshandledbystate-ownedrailwayandcivilaviationenterprisesandstate-ownedhighwayandwatertransportenterprises under the communications department.
Thespecializedinvoicesusedbynon-stateownedunitsandindividuals who operate the enterprises contracted or leasedtothembythe above-mentioned units or enterprises owned by the statebutoperatedprivately, as well as other invoices of the above- mentionedunitsshallbe chromatographed with the seal for supervisingmanufactureofunifiednational invoices and shall be placed under the unified management oftaxauthorities.Article 58
The "upper" and"lower"mentionedinboththeMethodsandtheDetailed Rules for Implementation all contain this figure.Article 59
Illegal acts related to invoices occurred prior to implementationofthe Methods shall be dealt with in accordance with the stipulation ofthethen effective laws, administrative regulations and rules.Article 60
The rights tointerprettheseDetailedRulesforImplementationreside in the State Administration of Taxation.Article 61
These Detailed Rules for Implementation go into effect fromthedayof the implementation of the Law of the People'sRepublicofChinaforInvoice Management.Iftheoriginalrelatedstipulationsofvariousdepartments are contradictory to these Detailed Rules forImplementation,the matter should be dealt with in accordance with the MethodsandtheseDetailed Rules for Implementation.
Appendix 2Publicity Outline for the Methods of the People's RepublicofChinaforInvoice Management
In order to strengthen invoice management, intensifytaxcollectionand management and maintain a normal economic order,withapprovalfromtheStateCouncil,theMinistryofFinanceonDecember23,1993promulgated the Methods of the People'sRepublicofChinaforInvoiceManagement (hereinafter referred to as Methods). Conscientiousstudyandimplementation of the Methods is of greatsignificanceinstrengtheninginvoice managementandfinancialsupervision,guaranteeingstatetaxrevenues and promoting the establishment and development of thesocialistmarket economic structure.
I. The necessity and importance of formulating the Methods
As a basic business voucher in the economic exchange,invoiceisaprimitive evidence for financial accounting andanimportantprooffortaxation check. Since the founding of New China in 1949, invoicehasallalong been placed under the unified management of tax authorities.Duringthe 10 chaotic cultural revolution (1966- 76), invoice was regardedasameans for control, check and suppression and was therefore discarded,butwas restored after the Third Plenary Session of the 11th Central Committeeof the Communist Party of China in December 1978. In 1986, the Ministry ofFinance, in line with the stipulation of the InterimRegulationsofthePeople's Republic of China on Tax Collection andManagement(hereinafterreferred to as Tax Collection and Management Regulations), formulatedandpromulgated the Interim Methods for National Invoice Management(hereinafter referred to as the Original Methods), on the basis ofwhich,various provinces, autonomous regions and municipalitiesalsoformulatedconcrete methodsforimplementationandadoptedactivemeasuresforstrengthening invoice management. However, alongwiththedeepeningofChina's reform and opening and the needs of the transformation ofChina'seconomic structure, it is difficult for the Original Methods andmeasuresto fully suit the changed situation:
Firstly, it isdifficultfortheoriginalmanagementmeansandmethods to effectively restrain the illegal acts related toinvoices.Atpresent, some units and individualsdonotdrawupanduseinvoicesaccordingtostipulations,concealtheirincomes,exaggeratetheirproduction costs, indiscriminately apportion expenses,andevadetaxes,these phenomena cannot stopped despite repeated prohibitions; some lawlesselements print and sell invoices without authorization, forge,alterandillegally traffic in invoices, they engageinrampantillegalcriminalactivities by exploitinginvoicestocheatexporttaxreimbursement;smuggle and traffic in smuggled goods and appropriate stateproperty.Ifthis situation is not changed, it will be bound to cause the loss ofhugeamounts of state financial revenues and seriously upset the market economyorder.
Secondly, the original stipulations do not suit the needs of thenewtax system that will soon be implemented. In the new tax system thatwillsoon be put into practice in China, the significance and roleofinvoicewill undergo great changes, which will be manifestedmainlyinthetaxwithholding system whereby VATisclearlyindicatedbymeansoftheinvoice. This requires that the special invoice for VAT be regarded as taxbill and kept under strict control,morestrictstipulationsthantheOriginal Methods should be worked out relating to the variouslinkssuchas printing, receiving and purchasing, filling in and drawing up.
Thirdly, the original management system was not unified intermsofits dealing with domestically funded and foreign enterprises. The OriginalMethods were implemented in regardtodomesticallyfundedenterprises,while for enterprises with foreign investment and foreign enterprises, theInterim Regulations Concerning Invoice ManagementOverEnterpriseswithForeign Investment and Foreign Enterprises (hereinafter referred to as theOriginal Regulations) promulgated in 1991 by the StateAdministrationofTaxation. This system is disadvantageous to thefurtheropeningtotheoutside world and to faircompetitionbetweendomesticallyfundedandenterprise with foreign investment.
Fourthly, the Original Methods areinappropriatewiththecurrentbasic law for tax collection and management. Along withthepromulgationand implementation of the Law of the People's Republic ofChinaforTaxCollection and Management (hereinafter referred to as TaxCollectionandManagement Law), the Original Methods worked out on the basis oftheTaxCollection andManagementRegulationswereabolishedalongwiththeabolition of the Tax Collection and ManagementRegulationsandthusnolonger possess legal force.The management of invoices urgently needstobestandardizedorreadjusted.Consideringthechangesintheabove-mentioned objective situation and theneedofmanagement,itisabsolutelynecessaryfortheStateCounciltoapprovetheMethodspromulgated by the Ministry of Finance.TheMethodsareadministrativeregulations matched with the Tax Collection and Management Law and suitingthe requirements of the development of the socialist marketeconomy.Itspromulgation market a new stage in the standardization and legalization ofChina's invoice management work. It has unified China's invoice managementsystem, intensified the invoice management functions oftaxauthorities,standardized the invoice managementprocedures,metedoutmoreseverepunishment of illegal acts related toinvoices,andatthesametimeimposedmorestrictcontrolonthelaw-enforcementactsoftaxauthorities, further embodying the protectionofthelegalrightsandinterests of units and individuals printing and using invoices. Thiswillhelp improve the legal system fortaxcollectionandmanagement,givefuller play to the supervision and control functions of taxation, maintainthe market economy order, serve the reform and opening programandbringabout the sustained, rapid and sound development of the socialist economicconstruction.
II. The Basis and Principles for Formulating the Method
The Methods were worked out and promulgated inaccordancewiththeTax Collection and Management Law, with the stipulations oftheOriginalMethods and the current foreign-related invoice management asthebasis,and by combining withthestipulationsrelatedtothefinancialandaccounting system and summing up the successful experience gainedinthework of invoice management over the past few yearsandabsorbingusefulinternational practices in terms of invoice management.
The following principles are adhered to and abided by informulatingthe Methods:
(1) Combining the maintenance of the economic order with facilitatingcommoditycirculation.Inlinewiththisprinciple,theMethodsconcentrate the scope of invoice management on the business voucherwhichhas relatively great effect on the economic and taxationorder,thatisvouchers on the receipt or payment of cash drawn up orobtainedforthepurchase andmarketingofcommodities,providingoracceptinglaborservice as well as in other business activities; while settlementvoucherand business charge receipts within enterprises andinstitutionsarenolonger included in the scope of invoice management. Thisfacilitatesthecirculation and accounting of thenon-businesscommoditiesorproductswithin the enterprise, avoids the repetition andoverlappingininvoicemanagement, helps tax authorities to concentrate strength on strengtheningmanagement of business vouchers thataffecttheeconomicandtaxationorder.
(2) The combination of centralization and unification with actinginlight with local conditions and giving consideration to historicalhabit.Centralizationandunificationisrequiredbystrengtheninginvoicemanagement, however, somespecificconditionsinvariousregionsanddepartments need to be treated flexibly,itisnecessarytointegrategenerality and particularity of invoice management. On the basisofthisprinciple,theMethodscontainspecialstipulationsrelatedtothespecialized invoices of unitshandlingstate-ownedfinance,postsandtelecommunications,railways,civilaviation,highways,andwatertransportation. With approval from the State Administration of Taxation orthe taxbureausofprovinces,autonomousregionsandmunicipalitiesdirectly under the central government, the departments concerned ofStateCouncilorprovincial,autonomousregionalandmunicipalpeople'sgovernments may engage in independent management.
(3)Thecombinationofstrengthenedmanagementandsimplifiedprocedures.Whilestandardizinginvoicemanagementproceduresandstipulating various measures forstrengtheninginvoicemanagement,theMethods strive to simplify formalities. For example, the OriginalMethodsstipulate that the unit which uses invoice for special needsinbusinessshall bring with it analreadydesignedinvoicesampleandsubmitawritten report on application for printinginvoicetotaxauthorities.After its application is approved, it shall have theinvoiceprintedatthe designated printing house according to regulations. In thisway,theunit using invoice has to design the invoice sample, reports to the higherauthorities for approval and contacts the printingshop,thisnotonlyinvolves complicated procedures and many links, but will easily causetheemergenceofloopholes.Toavoidthis,theMethodsstipulatethatinvoice-printing shall be handled exclusively bytaxauthorities;unitsusing invoice which has to print the name of the unit for special needs inbusiness shall be arranged exclusively by taxauthorities,theunitnolonger needs to contact the printing house.This can both help reduce thebusiness of the unit using invoiceandthelinksthatmaycausetheemergence of loopholes.
III. The Applicable Scope of the Methods
The Method clearly stipulates,"unitsandindividualswhoprint,receive, purchase, draw up, obtain and keep invoices within theterritoryof the People's Republic of China must abide bytheseMethods".Inthefuture, these Methods are applicable to units and individual whetherfromdomestically enterprise with foreign investment,foreignenterprisesaswell as other units and individuals who come to invest or operate businessin China, so long as they print and use invoices.
IV. The Structure and Characteristics of the Methods
Structure of the Methods is setupincompliancewiththebasicrequirement of invoice management and in line withtheworkprocessofinvoice management, i. e., chapters and sections are set up inlinewiththe printing, receiving, purchasing,drawingup,keeping,checkingofinvoices and punishment related to invoices;thescopeofinvoicesisclearly defined,thevariouslinksandactivitiesoftheprinting,receiving, using, storing and checking of invoices and punishmentrelatedto invoices are standardized. This makes things veryconvenientfortaxauthorities and units andindividualswhoprintanduseinvoicestocomprehendthebasicrequirementsofinvoicemanagementandtheoperational procedures and under their respective rights (authority),andfacilitates the implementation of the regulations on invoice management.
Compared with the regulations on invoice managementassetintheOriginal Methods, the Methods have the following main characteristics:
(1) Unifying the internal and external invoice management systems. Assupplementaryadministrativeregulations,theTaxCollectionandManagement Law, the Methods are identicalwiththeTaxCollectionandManagement in terms of applicable scope, it isapplicabletounitsandindividualsofinternalenterprises,orenterprisewithforeigninvestment, foreign enterprises as well as other units and individuals whocome to invest or operate factories in China. As a result, the practice ofusing different invoicemanagementsystemsforinternalandexternalenterprises has become thingsofthepast.Thiswillfacilitatethecentralized and unified management of invoice, is conducive to the correctimplementation of the new tax system, particularly the system of deductingtax by means of invoice for VAT, and helppromotefaircompetitionandexpand opening to the outside world.
(2) Strengthening tax authorities' functions ininvoicemanagement.In light of the existing problems related to invoicemanagementandthepresentsituationinwhichtaxauthorities'functionsininvoicemanagement is weakened, the Methods strengthen tax authorities' managementfunctions in the various links of printing, receiving, using, storingandexamining invoices and punishment related to invoices.Forexample,theright to printinvoicesisconcentratedintaxauthoritiesandtaxauthorities institute a new system wherein units and individuals whocomefrom other provinces, autonomous regions and municipalities totheareasunder the jurisdiction of the tax authoritiestotemporarilyengageinbusiness activitiesshallprovideguarantorsorguarantymoney,taxauthorities are granted the right to adoptanti-forgedinvoicemeasuresand to conduct examination, making this stipulation moreconcrete.Thesestipulations willeffectivelystrengthentaxauthorities'abilitytointensify invoice management.
(3)Standardizinginvoicemanagementprocedures.Asasetofadministrativeregulationswithbothphysicalandprocedurallegalnatures, the Methods lay down strict standards for the management andthemanagerial actstakenbytaxauthoritiesandunitsandindividualsprinting and using invoicesinvariouslinksofprinting,receiving,using, storing and inspecting invoices and punishment related to invoices,and clearly define their respective obligations, rights (powers)aswellas legal responsibilities which they should undertake.
(4) Increasing punishment of illegal acts relatedtoinvoices.TheMethods make specific classifications of illegal acts related to invoices,mete out more severe punishment of illegal acts than the original Methods;particularly with regard to acts ofunauthorizedprintingandselling,forging, reshaping ofinvoicesandillegaltradingininvoices,theceiling of fine has been raised from the original 5000 yuan to 50000 yuan,the Methods also set the minimum limit as 10000 yuan, those with two kindsof illegal acts can be punished separately.
(5)Tighteningrestrictiononthelaw-enforcementactsoftaxauthorities and strengthening protection of the legal rights and interestsofunitsandindividualsprintingandusinginvoices,theMethodsstipulate strict procedural control on thelaw-enforcementactsoftaxauthorities, so as to ensure the objective, just andcorrectenforcementof law. At the same time, the Methods grant units and individuals printingand using invoices the litigation right, that is, if they refuse to acceptthe decision on punishment taken by tax authorities, they may directly sueto the people's court, so astoguaranteethetaxationadministrativestandard in the form of judicial supervision.
V. The Printing Management of Invoices
Invoiceprintingmanagementwhichisabasiclinkofinvoicemanagement holds a veryimportantpositionintheentireprocessofinvoice management. Article 14 of the Tax CollectionandManagementLawmakes it clear, "Invoices must be printed by the enterprises designated bythe competent tax departments of the provincial, autonomousregionalandmunicipal people's governments;noinvoiceisallowedtobeprintedwithouttheauthorizationofthecompetenttaxdepartmentsoftheprovincial, autonomous regional and municipalpeople'sgovernments.Themethods of invoice management are stipulated by the State Council. The TaxCollection and Management Law setsnoconcretestipulationsconcerningother links related to invoicemanagement,itonlysetsoutspecificstipulations on the management of invoice printing, this suffices toshowthe key role and importantsignificanceofthemanagementofinvoiceprinting in the entire invoice management. Therefore, in the spirit of thestipulations of the Tax Collection andManagement,theMethodsfurtherintensify the management of invoice printing--
Firstly, instituting a printing permit system. The Methodsstipulatethat,thetaxbureausoftheprovinces,autonomousregionsandmunicipalities should, in line with the principle of centralizedprintingandunifiedmanagement,strictlyexaminethequalificationsoftheenterprise for printing invoices, and issue invoiceprintingpermitstothe enterprises designated to print invoices.
Secondly,usingspecialproductsforanti-forgedinvoices.TheMethods stipulate that the special products for anti-forged invoices shallbe produced by enterprisesdesignatedbytheStateAdministrationofTaxation. The fabrication and illegaltradinginspecialproductsforanti-forged invoices are prohibited.
Thirdly, manufacture-supervising seal for chromatolo graphing unifiednationalinvoices.TheMethodsstipulatethatinvoicesshouldbechomatolographedwiththemanufacture-supervisingsealforunifiednationalinvoices.Therequirementsfortheformofthemanufacture-supervisingsealforunifiednationalinvoicesandtheprinting of the layout of the invoice shall bestipulatedbytheStateAdministration of Taxation, a system of irregular change inlayoutshallbe instituted, forged invoice manufacture-supervising seal is prohibited.
Fourthly, limiting invoice printing place. The Methods stipulate thatthe invoices of various provinces, autonomous regionsandmunicipalitiesshall be printed within the concerned provinces,autonomousregionsandmunicipalities; when there isreallytheneedthatinvoicesmustbeprinted in other provinces, autonomous regions and municipalities, the taxauthorities of the provinces, autonomous regions and municipalitiesshalldiscuss the matter with the tax authorities of theprovinces,autonomousregions and municipalities which are the printing places and obtaintheiragreement,theinvoicesshallbeprintedbytheinvoice-printingenterprises designated by the tax authorities of the printingplaces.Inorder to strengthen the printing management of special VATinvoices,theMethods stipulate that special VAT invoices shall beprintedexclusivelyby the State Administration of Taxation. The printing ofinvoicesabroadis prohibited.
Fifthly, thestipulationsconcerningthemanagementofprintinginvoices must be strictly abided by. Enterprises printinginvoicesshallprint invoices in accordance with the pattern and quantity approved by taxauthorities; the invoice-printing management system andkeepingmeasuresshall be established according to stipulations, the responsibilitysystemofpersonsinchargeoftheuseandmanagementofinvoicemanufacture-supervisingsealsandspecialproductsforanti-forgedinvoices shall be instituted. Thelanguageusedforprintinginvoicesshall be in Chinese characters.National autonomous areasmayprintininvoices an additionalcommonnationalitycharacters.Wherethereisactual need, Chinese and foreign wordsmaysimultaneouslybeusedforprinting invoices.
VI. The Receipt and Purchase of Invoices
The receipt and purchase of invoicesarelegalinvoiceproceduresobtained byunitsandindividualsusinginvoices.Standardizingtheinvoice receiving andpurchasingprocedureshelpstaxauthoritiestostrengthenmanagementandmakesthingsconvenientforunitsandindividuals to use invoices and reduce the lossofinvoices.Therefore,the Methods map out strict standard for invoices receiving andpurchasingprocedures:
Firstly, The following invoice receivingandpurchasingproceduresare stipulated for units andindividualswhoperformtaxregistrationaccording to law:
(1) After receivingthetaxregistrationcertificate,filinganapplicationforreceivingandpurchasinginvoicesatcompetenttaxauthorities and at the same time providingtheIDcardofthepersonhandling the particular matter,taxregistrationcertificateorotherrelated documents as well as the die of financial seal or the special sealfor invoices.
(2) After examining and approving the application forreceivingandpurchasing invoices and related documents, the competenttaxauthoritiesshall issue them invoice receiving and purchasing books.
(3) In line with the verified and approvedkind,quantityandthemethod of purchasing invoices as indicated in theinvoicereceivingandpurchasing books, they may receive and purchase invoices at thecompetenttax authorities.
Secondly, Units and individuals who temporarilyengageinbusinessactivitiesoutsidetheprovince,autonomousregionandmunicipalityconcerned shall use the certificate issued by thetaxauthoritieswherethey are located to apply to the tax authorities where they are engaged inbusiness for the local invoices.Thetaxauthoritiesofthebusinesslocation may ask them to provide guarantor or to payguarantymoneynotexceeding 10000 yuan in accordance with the face value and quantity of theinvoicetheyreceivedandpurchasedandhandintheinvoiceforcancellation. For those whohandintheinvoiceforcancellationonschedule, the obligation undertaken by the guarantor mayberelievedorthe guaranty money returned; for those who fail to hand in the invoices onschedule, the guarantor shall bear legalresponsibilityordosowithguaranty money. Tax authorities which charge the guaranty money shall makeout a receipt.
Thirdly, an invoice drawing up systemisinstitutedwherebyotherunits and individuals, when needinvoices,maydirectlyapplytotaxauthorities for the drawing up of invoices.
VII. The drawing Up and Keeping of Invoices.
The drawing up and keeping of invoices are the two vitallyimportantlinks in the management of invoices,theyarecloselyrelatedtothefinancial management of enterprises and the check and supervisionoftaxauthorities. Therefore, the Methods put down specific stipulations onthedifferent aspects of these two links:
Firstly,requirementsontheunitsandindividualsdrawingupinvoices:
(1) While receiving payment from foreigners for sellingcommodities,providing services as well as engaging in other business activities,theyshall draw up invoices for the payer.Underspecialcircumstances,thepayer draws up invoices for the payee.
(2) In drawing up invoice, oneshoulddothistruthfullyatonesingle time in accordance with the time limit, order, column by column andall forms of invoices, and affix the financial seal oftheunitorthespecial invoice seal.
(3) The drawing up of invoice with computer should be approved by taxauthorities, external invoices made under the exclusive supervision of taxauthorities should be used, the stubformofinvoicesafterdrawnupshould be bound into a book form.
(4) The drawing up ofinvoicesislimitedwithintheprovinces,autonomous regions and municipalities which are the location oftheunitand individual receiving and purchasing invoices; those who are engaged inbusiness beyond thisscopeshoulddrawupinvoicesofthebusinesslocation.Taxauthoritiesofprovinces,autonomousregionsandmunicipalities may stipulate the methodfordrawinguptrans-cityandtrans-county invoices.
(5) When there are changes in thecontentoftaxregistrationbyunits and individuals whodrawupinvoices,theyshallappropriatelyperform the procedures of changing the invoices andbooksforreceivingand purchasing invoices; before cancelling taxregistration,theyshallhand in the book for receiving and purchasing invoicesandinvoicesforcancellation.
Secondly, Requirements on units and individuals who obtain invoices:
(1) All units and individuals engaging in productionandoperation,while paying money for the commodities purchased, acceptanceofservicesas well as engaging in other businessactivitiesshallobtaininvoicesfrom the payee, but they shall not demand changing the name ofandmoneyfor the products.
(2) Invoicesnotconformingtostipulationscannotbeusedasevidence forsubmittinganaccountforreimbursement;anyunitandindividual have the right to refuse to accept.
Thirdly, Units and individuals shall keep the invoicesaccordingtostipulations.Units and individuals who draw up invoices should establishasystemofdepositingandkeepinginvoices,setupaninvoiceregistration book and regularly report to tax authorities ontheuseofinvoices; the stub form of invoicesalreadydrawnupandtheinvoiceregistration book should be kept for five years, after theexpirationofthe invoice keeping period, theyshallreporttotaxauthoritiesforchecking and cremation.
Fourthly,illegaltradingininvoices,invoicesupervision-manufacture seal and special products for anti-forged invoices by any unitand individual is prohibited; without permission they are notallowedtotranscendstipulationstouseblankinvoicescarried,mailedandtransported from other regions. Thecarrying,mailingandtransportingblank invoices in and out of the territory are prohibited.
VIII. The Examination of Invoices
Invoice examination is asupervisionactivityrelatedtoinvoicemanagement stipulations carried out by tax authoritiesaccordingtolawover the printing and use of invoices by units and individuals, and isanorganic component oftheinvoicemanagementsystem.Itisofgreatimportance to ensuring that the units and individuals printingandusinginvoices strictly abide by invoice management standardization and maintaineconomic and taxation orders.
The Methods not only clearly define the invoice examination rightoftax authorities, but also make it specific and standard, so astoensureexercise of the invoice examination right and protect the legal rights andinterests of the examinee.
Firstly, the Methods clearly define the powers and functionsoftaxauthoritiesininvoiceexamination.Ininvoiceexamination,taxauthorities may exercise the following powers:
(1)Examiningthesituationregardingtheprinting,receiving,purchasing, drawing up, obtaining and keeping invoices;
(2) Having invoices transferred out for examination;
(3) Examining and reproducing certificates and materialsrelatedtoinvoices;
(4) Inquiring thepartiesconcernedaboutmattersandsituationrelated to invoices;
(5) While investigating and handling invoice cases, they mayrecord,tape record, videorecord,takephotosandreproducecases-relatedsituation and materials;
(6) When there is doubt about the invoice or certificaterelatedtotax payment which the examinee obtained fromabroad,theymayasktheexaminee to provide certificate confirmed byoverseasnotaryorgansorlicensed accountant.
While conducting examinationofinvoices,taxauthoritiesshouldperform the following duties:
(1) While conducting invoice examination, theexaminershouldshowout taxation inspection certificate;
(2) When there is the need to transfer out the drawn upinvoiceforexamination, the examiner should draw up aninvoicechangecertificate.When there is the need to transfer out blank invoices for examination, theexaminer should make out a receipt; theblankinvoice,whenprovednoproblem, should be returned immediately.
Secondly,Stipulatingtheexaminee'sdutiesduringinvoiceexamination:
(1) Accepting examination conducted by tax authoritiesaccordingtolaw, accurately reporting the situation, providing relatedmaterials,heshall not refuse to accept examination and hide the facts;
(2) Providing invoices orevidenceandcertificatesconfirmedbyoverseas notary organs or licensed accountant;
(3) Unit which receives invoice or invoice stub form shall accuratelyfill in the invoice situation checking card issued by tax authoritiesandreturn it on schedule.
IX. Punishment of Illegal Acts Related to Invoices
Invoice-relatedillegalactisanactviolatingtheinvoicemanagement system and shall be subject to lawful punishment. ARTICLE 48 ofthe Tax Collection and Management Law stipulates that with regard to thosewho illegally print invoices, the tax authoritiesshallrecriminatetheillegally printed invoices,confiscatetheirillegalgainandimposefines.Inthespiritofthisstipulation,theDetailedRulesforImplementation of the Tax Collection and Management Law clearlystipulatethat those who provide invoices for the tax payerandwithholdingagentwhichresultsinnoorlesstaxpaymentorcheatingexporttaxreimbursement, tax authorities, besides confiscatingtheillegalgains,may impose a less than 100 percent fine forpayingnoorlesstaxorcheating tax payment. On the basis of the TaxCollectionandManagementLaw and its Detailed Rules, the Methods further stipulate fines on illegalacts related to invoices.
Firstly, with regard to units and individuals who commit oneofthefollowing acts, the tax authorities may order them tocorrectitwithinthe specified time, confiscate their illegal gains and impose a finelessthan 10000 yuan;
(1) Printing invoices or producing special products for anti-forgedinvoices not according to stipulations;
(2) Receiving and purchasing invoices not according to stipulations;
(3) Drawing up invoices not according to stipulations;
(4) Obtaining invoices not according to stipulations;
(5) Keeping invoices not according to stipulations;
(6)Acceptingexaminationbytaxauthoritiesnotaccordingtostipulations.
Separate punishmentsmaybemetedoutontwoormoreoftheabove-mentioned acts.
Secondly, with regard to illegally carrying, mailing, transporting ordepositing blank invoices, tax authorities will takeovertheinvoices,confiscate the illegal gains and impose a less than 10000 yuan fine.
Thirdly, with regard tounauthorizedprinting,forging,altering,illegaltradingininvoices,unauthorizedmanufactureofinvoice-supervising manufacture seal and special products for anti- forgedinvoices, tax authoritieswillsealup,detainorrecriminatethem,confiscate the illegal gains and toolsofoffense,andimposeafineranging between 10000 and50000 yuan; those whosecaseisseriousandconstitutes a crime shall be given criminal sanctions.
X. The Connection of Old and New Regulations
In line with the stipulations of the Methods,theOriginalMethodspromulgatedbytheMinistryofFinancein1986andtheOriginalRegulations promulgated by the original State AdministrationofTaxationin 1991 were abolished from the day of the publication of the Methods. TheOriginalMethodsandtheOriginalRegulationsare,inprinciple,applicable to previous illegal cases and illegal acts related toinvoiceswhich are being handled or are newly discovered after thepublicationofMethods. However, for convenience in operation, stipulationsrelatingtosuch procedural aspects as handling and reconsidering cases,theMethodsand Detailed Rules are, without exception, applicable.
In short, the MethodsareabasicregulationconcerningChina'sinvoice management and an importantlegalweaponforsafeguardingtheorder of the socialist market economy and taxation. Tax authorities at alllevels should conscientiously organize tax collectors to study and use theMethod well; at the sametime,itisnecessarytoconductextensivepublicity on the Methods to society, so as to wintheunderstandingandsupport of various quarters and to enable the Methods to playtheirsduerole in the establishment and improvement of the socialist market economicstructure with Chinesecharacteristics.Theadoptionofthederatingmethod can, in line with the method for calculating the dutiable tax valueof the tax-free product, work out all tax value of theproductandthencalculate the reduced tax value inaccordancewiththestipulatedtaxrebatement proportion.
