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You are here：Tax accounting> > |
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Measures of China on Administration of Invoices
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Reading :855 Foundation time:2014-1-14 Refresh time :2014-1-14 |
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Chapter 1 General Provisions
Article 1. For the purpose of strengthening invoice administration and financial supervision, securing national tax revenue and maintaining economic order, the Measures are hereby formulated pursuant to the Law of the People's Republic of China on the Administration of Tax Collection.
Article 2. Organizations and individuals that print, purchase, make-out and safe-keep invoices within the territory of the People's Republic of China (hereinafter referred to as "organizations and individuals that print and use invoices") must comply with the Measures.
Article 3. "Invoice" contained herein refers to the voucher of payment/receipt made out or received when purchasing/selling merchandises, providing/accepting services, or conducting other business activities.
Article 4. The State Administration of Taxation (SAT) shall take overall responsibility for the invoice administration nationwide. SAT branches of provinces, autonomous regions and municipalities directly under the Central Government, and local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as taxation authorities of provinces, autonomous regions and municipalities directly under the Central Government) shall, according to their respective responsibilities, make joint efforts to have good control of invoices in their respective administrative regions.
Financial departments, auditing departments, industrial and commercial administrations, public security departments and other relevant authorities shall, according to their duties, assist taxation authorities to have good control of invoices.
Article 5. Categories, copies, contents and range of application of invoices shall be subject to relevant regulations of SAT.
Article 6. Any organization or individual may inform against any act in violation of administrative laws and regulations on invoices to competent authorities Taxation authorities shall maintain secrecy for the informers and reward them at their own discretion.
Chapter 2 Printing of Invoices
Article 7. Invoices shall be printed by enterprises designated by taxation authorities of provinces, autonomous regions and municipalities directly under the Central Government; the special invoices for VAT shall be exclusively printed by SAT. Unauthorized printing, counterfeiting and altering of invoices shall be prohibited.
Article 8. Special anti-faulsified products for invoices shall be produced by enterprises designated by SAT. Illegal production of special anti-faulsified products for invoices shall be prohibited.
Article 9. Printing of invoices shall be exclusively administered by taxation authorities of provinces, autonomous regions and municipalities directly under the Central Government, and qualifications of the invoice-printing enterprises shall be strictly examined. Enterprises designated for invoice printing shall be granted the invoice printing permits.
Article 10. Invoices shall be printed with the seal for supervising the manufacture of the unified national invoice. The pattern of the seal for supervising the manufacture of the unified national invoice and requirements for invoice printing shall be subject to regulations of SAT. The seal for supervising the manufacture of Invoice shall be made by taxation authorities of provinces, autonomous regions and municipalities directly under Central Government and counterfeiting hereof shall be prohibited.
Pattern-changing system shall be adopted for invoices on an irregularly basis.
Article 11. Enterprises that print invoices shall, in compliance with general regulations by taxation authorities, establish administrative system and safekeeping measures for invoice printing.
Designated personnel responsibility system shall be adopted with regard to the utilization and administration of the seal for supervising the manufacture of invoice and special anti-faulsified products for invoices .
Article 12. Enterprises that print invoices shall print invoices in accordance with patterns and quantities approved by taxation authorities.
Article 13. Invoices shall be printed in the Chinese language. Invoices in autonomous areas of minority nationalities can be printed with an additional commonly-used minority language. Where there is actual demand, invoices can be printed in both Chinese and a foreign language.
Article 14. Invoices used by organizations and individuals in provinces, autonomous regions and municipalities directly under the Central Government, except for special invoices for VAT, shall be printed within the administrative region of the province, the autonomous regions and the municipality directly under the Central Government; should it be necessary to print invoices outside aforesaid areas, taxation authorities of aforesaid regions shall obtain the consent of the taxation authorities of the places of printing and then have the invoices printed by enterprises designated by taxation authorities in the places of printing.
Invoice printing outside the territory of the People's Republic of China is forbidden.
Chapter 3 Purchasing of Invoices
Article 15. Organizations and individuals that have conducted taxation registration according to the law shall, after receiving the taxation registration certificate, apply to competent taxation authorities for purchasing invoices.
Article 16. Organizations and individuals that apply to purchase invoices shall file the application thereof, and provide the identification paper of the responsible person, taxation registration certificate or other relevant certificates, as well as the impression of financial seal or special seal for invoice. Upon the approval of competent taxation authorities, the registration book for invoice purchasement shall be granted.
Organizations and individuals that purchase invoices shall, according to the category, quantity and way of purchase approved in the registration book for invoice purchasement, purchase invoices from competent taxation authorities.
Article 17. In the event of temporary use of invoices, organizations and individuals can directly file applications thereof to taxation authorities.
Article 18. Where organizations or individuals conduct business activities temporarily outside the administrative regions of their province, autonomous region or municipality directly under the Central Government, they can, with the certificate issued by the taxation authorities of their original location, apply to taxation authorities where their business take place for purchasing the invoices of the place thereof.
In the event of carrying on cross-city or county business temporarily within one province, one autonomous region or one municipality directly under the Central Government, measures on the purchasement of invoices shall be formulated by the taxation authorities thereof.
Article 19. Where organizations and individuals from other provinces, autonomous regions or municipalities directly under the Central Government conduct temporary business activities and apply for purchasing invoices of the place of business, taxation authorities thereof can require a guarantor or a security of not more than RMB 10,000 according to the face value and the quantity of the invoices purchased, and set a deadline for returning the unused invoices thereof for cancellation.
With regard to return of unused invoices for cancellation, should it be timely, guaranty obligation of the guarantor shall be relieved or the security shall be returned; should it be untimely, either the guarantor shall assume, or the security shall be used to assume the legal responsibility.
Upon the receiving of a security, taxation authorities shall issue a receipt hereof.
Chapter 4 Making-out and Safekeeping of Invoices
Article 20. Where organizations and individuals that sell merchandises, provide services and conduct other business activities collect money from other parties, invoices shall be made out by the payee to the payer; under special circumstances invoices can be made out by the payer to the payee.
Article 21. In the event of payment for merchandises, services and other business activities, all organizations and individuals that engage in production and business activities shall receive invoices from the payee. Contents under "Item Name" and "Amount" shall not be changed when invoices are being issued.
Article 22. Invoices incompliant with relevant regulations shall not be taken as proofs for financial reimbursement, and any organization or individual is entitled to rejecting such invoices.
Article 23. Invoices shall be made out according to the prescribed time limit and sequence in a column by column, all-copy-at-one-time and truthful manner, with the financial seal of the organization thereof or the special seal for invoice affixed.
Article 24. Invoice making-out by computers must be approved by competent taxation authorities and conducted with computer-printed invoices produced under the exclusive supervision of taxation authorities. Posterior to the making-out, stub copies thereof shall be bound in one volume in a sequential manner.
Article 25. No organization or individual can lend, transfer or make out invoices for others; nor can they use invoices in a disorderly manner by tearing off the invoice book without approvals from taxation authorities; nor can they expand the range of application of special invoices at their own discretion.
Fraudulent buying and selling of invoices, seal for supervising the manufacture of invoice and special anti-faulsified products for invoices are prohibited.
Article 26. Invoices can only be made out by organizations and individuals in the province, the autonomous region or the municipality directly under the Central Government where they are located.
Taxation authorities of provinces, autonomous regions and municipalities directly under the Central Government can formulate measures on invoices made out cross cities or counties.
Article 27. Without approval, no organization or individual shall carry, mail, or transport blank invoices to other areas outside the prescribed usage area.
No blank invoice shall be carried, mailed or transported outside the territory of People's Republic of China.
Article 28. Organizations and individuals that issue invoices shall establish an invoice use registration system, prepare an invoice registration book, and report to competent taxation authorities on the use of invoices at regular intervals.
Article 29. In the event of change or cancellation of taxation registration, organizations and individuals that issue invoices shall also go through change/cancellation procedures of invoices and the registration book for invoice purchasement.
Article 30. Organizations and individuals that make out invoices shall store and safe-keep invoices according to relevant regulations by taxation authorities, and shall not destroy them without authorization. Stub copies of issued invoices and registration books shall be kept for 5 years. Upon the expiration of the 5-year period, copies and books thereof shall be destroyed with the approval from taxation authorities.
Chapter 5 Inspection of Invoices
Article 31. Taxation authorities have the right to conduct the following inspections during invoice administration:
1) Inspection of printing, purchasing, making-out and safekeeping of invoices;
2) Recall invoices for examination;
3) Consult and duplicate vouchers and materials related to invoices;
4) Enquire the interested parties about questions and situations related to invoices
5) In the event of invoice-related cases, take notes of, record sound/ video of, take photos of and duplicate relevant situations and materials related thereof.
Article 32. Organizations and individuals that print and use invoices must be subject to the supervision of taxation authorities according to law, report situations in a truthful manner, provide relevant materials, and shall not refuse or conceal.
Taxation personnel shall present their tax inspection permits at the time of inspection.
Article 33. Where issued invoices need to be recalled for examination, taxation authorities shall issue the certificate for change of invoices to organizations and individuals that are under examination. The certificate for change of invoices is equally effective as the invoices subject to examination. Organizations and individuals thereof shall not refuse to accept the certificates.
Where blank invoices are recalled for examination, taxation authorities shall issue receipts thereof, and return them in a timely manner should there be no problem after examination.
Article 34. Where organizations and individuals obtain taxation-related invoices or vouchers outside the territory of the People's Republic of China, and questions arise therefrom during taxation examination, taxation authorities can require a confirmation certificate by overseas notary institutions or CPAs. Upon the approval by taxation authorities, invoices or vouchers thereof can be used for bookkeeping and accounting.
Article 35. Where mutual check is required between the stub copy and the invoice copy of the invoice during invoice examination, taxation authorities can issue the invoice checking card to the organizations that have the invoice or the stub copies of the invoice, and organizations thereof must fill it out in a truthful manner and return it on schedule.
Chapter 6 Penalty Provisions
Article 36. Acts in violation of laws and regulations on invoice administration include:
1) Failure to print invoices or produce special anti-faulsified products for invoices as prescribed;
2) Failure to purchase invoices as prescribed;
3) Failure to make out invoice as prescribed;
4) Failure to obtain invoices as prescribed;
5) Failure to safe-keep invoices as prescribed;
6) Failure to accept the examination of taxation authorities as prescribed.
In regard to organizations and individuals that have one of the aforesaid acts, taxation authorities are entitled to ordering them to make corrections within a time limit, confiscating the illegal gains, and may simultaneously impose a penalty of less than RMB 10,000. Those that have two or more of the aforesaid acts can be punished separately.
Article 37. In the event of illegally carrying, mailing, transporting or storing blank invoices, taxation authorities can confiscate the invoices thereof, confiscate the illegal gains, and may simultaneously impose a penalty of less than RMB 10,000.
Article 38. In the event of unauthorized printing, counterfeiting and altering of, and fraudulently trading in invoices, and unauthorized production of seal for supervising the manufacture of invoice and special anti-faulsified products for invoices, taxation authorities can, according to the law, seize, possess or destroy, and confiscate the illegal gains and tools for criminal purpose, and may simultaneously impose a penalty of more than RMB 10,000 but less than RMB 50,000; whereas the acts thereof constitute a crime, criminal responsibilities shall be investigated according to the law.
Article 39. In regard to violations of laws and regulations on invoice administration which incur tax evasions and tax fraud of other organizations or individuals, taxation authorities shall confiscate the illegal gains, and may simultaneously impose a penalty of less than the amount as evaded or earned from fraud.
Article 40. Where the party holds against the penalty decision made by taxation authorities, an administrative review may be requested to the taxation authorities of a higher level, or a corresponding law proceeding may be instituted to the people's court; should the party neither make a request for review, nor institute legal proceedings in the court, nor comply with the decision on penalty, the taxation authority that makes the decision on penalty shall request the court to effect a compulsory execution of the decision.
Article 41. Where taxation personnel take advantage of their duties to purposely impose difficulties on organizations and individuals that print and use invoices, or have any act in violation of laws and regulations on administration of invoice, administrative penalties shall be imposed according to relevant regulations of the nation; whereas the acts thereof constitute a crime, criminal responsibilities shall be investigated according to the law.
Article 42. Chapter 7 Supplementary Provisions
Article 43. In regard to special invoices for organizations such as State-owned financial services, post and telecommunications services railway, civil aviation, road and water transportation, upon approvals from SAT or SAT branches of provinces, autonomous regions and municipalities directly under the Central Government, competent departments of State Council or people's government of provinces, autonomous regions and municipalities directly under the Central Government shall administrate them at their own discretion.
Article 44. According to the requirement posed by economic development and tax collection administration, the State encourages the utilization of fiscal cashier register, and detailed measures thereof shall be worked out separately.
Article 45. The Measures shall be subject the interpretation of SAT, and detailed measures for implementation shall be formulated by SAT.
Article 46. The Measures shall be effective as of the date of promulgation. Provisional Measures for National Invoice Administration promulgated by the Ministry of Finance in 1986 and Provisional Measures for Invoice Administration of Foreign-Invested enterprises and Foreign Enterprises promulgated by the former SAT office in 1991 shall
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Source:Guangzhou Cucheng Service Group
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Tax Instruction
