On the issuance of "Shanghai tax ticket management approach"

Shanghai State Tax Shanghai Local Tax Bureau
On the issuance of "Shanghai tax ticket management approach"

Ref: Shanghai National Tax Regulations No. 4 [2015]
Issued: Shanghai State Tax Shanghai Local Tax Bureau
Date issued: 2015-02-05

The county tax bureau, city tax No. 3 Branch, FTA Taxation Bureau:
In order to meet the tax administration reform and information technology development needs, safeguard the legitimate rights and interests of taxpayers, the tax guarantee safe and timely storage, the development of the State Administration of Taxation issued a "tax ticket management approach" (State Administration of Taxation Order No. 28). According to the State Administration of Taxation PUC "tax ticket management approach", summing up the city tax ticket management experience and to seek the views of the various units on the basis of the development of the "Shanghai tax ticket management approach", is issued to you, please follow.
Notice is hereby given.
Shanghai State Tax Bureau
Shanghai Local Tax Bureau
February 5, 2015
Shanghai Administration of Taxation ticket
Chapter I General Provisions
Order to standardize the management of ticket revenue, to ensure the safety and integrity of national tax revenues, safeguard the legitimate rights and interests of taxpayers, tax information to adapt to the development needs, according to "People's Republic of China on Tax Collection and Management Law" and its implementation rules, the State Administration of Taxation " tax ticket management approach "(State administration of taxation order No. 28)," the State administration of taxation on the implementation of <tax ticket management approach> a number of issues notice "(State administration of taxation announcement No. 34, 2013) and other relevant provisions, combined with the city The actual development of this approach.
Second city tax authorities at all levels, tax officials, taxpayers and withholding agents, tax levied and ticket printing printing enterprises in the city, use, tax ticket management, application of this approach.
The third term of the ticket tax, refers to the tax authorities, the withholding agent in accordance with the laws and regulations, the tax collector in accordance with the trust agreement, the collection of taxes, funds, fees, late fees, fines and other income (hereinafter referred to as tax paragraph) process, issued receipts, refunds and treasury certificates. Ticket tax the taxpayer actually paid or received tax refunds of tax legal proof.
Tax ticket including paper form and in the form of a data message. Ticket tax data message is through networking of electronic tax payment system to handle tax collection over to the treasury, when refunding, to banking, electronic payment sent treasury, refund information.
Article city to actively promote the networking of electronic tax payment system as the basis of the data message using the ticket tax work.
Article tax authorities, when levying taxes levied shall issue a ticket tax. After the payment of taxes or tax refund through the networking of electronic systems, taxpayers apply for the issuance of paper ticket tax, the tax authorities shall issue.
When withholding agents for withholding or collecting tax, taxpayers claim tax withholding agents issued the ticket, the withholding agent shall issue.
Article VI of the basic elements of the tax ticket includes: a ticket tax number, the collection unit name, date of issue, the name of the taxpayer, the taxpayer identification number of taxes (fees, funds, fines), the amount, and other relevant period.
Article VII of the paper ticket tax receipts associated basic forms include, stub, check-linked newspaper. Cross-linked taxpayer receipts for tax payment receipts; stub retained by the tax authorities, the withholding agent, the tax collector; packets associated check by the tax authorities do accounting documents or records.
In addition to the State Administration of Taxation printed ticket tax, the city tax ticket to enable joint meeting Municipal Taxation Bureau.
Article 8 The municipal planning IRD income tax accounting department in charge of the city's ticket management. Its responsibilities include:
(A) the development of the city's tax ticket management practices and in accordance with the relevant provisions of the State Administration of Taxation, "tax ticket management approach" draft, organize and implement and monitor their implementation;
(Ii) guide and supervise the work of subordinate tax ticket management and tax authorities;
(C) be responsible for ticket printing and tax planning within the purview of the present level, collar hair, custody, suspended, surrendered to write off losses, accounting, archiving, audit, inspection, destruction of work;
(Iv) in accordance with the State Administration of Taxation, the organization, guidance and promotion of tax ticket information work;
(E) to check the city tax ticket management, exchange of experience and research activities;
(Vi) Urban ticket center in charge of in-kind tax ticket printing, distribution, destruction and so on;
(Vii) Other city tax ticket management.
Article IX Taxation Office and the tax authority shall do the following tax ticket management work within the scope of the jurisdiction in accordance with this approach. Its responsibilities include:
(A) in charge of the level of competence of the tax ticket collar hair, custody, issue, void, summary report cancellation, inventory, deactivate, return loss verification, transfer, accounting, archiving, audit, inspection, destruction, etc. ;
(B) guidance and supervision of subordinate tax authorities, the withholding agent, the tax collector tax ticket management;
(3) to direct, specific implementation of tax ticket information work;
(Iv) organization to carry out inspections ticket tax;
(E) Other tax ticket management.
Article X withholding agents and the tax collector in the withholding, collecting payment, the tax levied by the process should do tax ticket management. Its responsibilities include:
(A) keep the tax authorities collect taxes from the ticket, and the establishment in accordance with the requirements of the tax authorities, submit a ticket and keeping books and tax information;
(Ii) deliver to the taxpayers and tax ticket;
(Iii) timely remit tax, tax knot reported cancellation ticket;
(D) Under the post responsible for the tax authorities to carry out the development of tax ticket management.
Income tax authorities at all levels shall plan for the accounting department in charge of tax ticket management.
Income tax authority planning departments at all levels should set accounting tax ticket management positions and equipped with full tax ticket management personnel; tax directly to the tax authorities who issued the ticket, withholding agent or tax collector tax paid ticket and go hand in its summary report and other work taxation (hereinafter referred to as the grass-roots tax authorities) should be set tax ticket management positions. Tax and tax ticket management positions ticket issuance (including sales tax stamps) posts shall be divided, can not more than one post.
Withholding agent, the tax collector shall be the person responsible for the tax ticket management.
The type and scope of Chapter II
Article XII of the ticket tax, including tax payment certificate, income tax refund notice, tax clearance certificates, the export of goods and services dedicated ticket tax, stamp duty and other taxes special tax ticket tickets.
Article XIII tax payment certificate taxpayers pay taxes according to the tax authorities, the withholding agent and the tax collector, according to the collection, aggregate tax revenue ticket. These include:
(A) "tax payment certificate (private banks which were closed)." By the taxpayer, the tax authorities, the withholding agent, the tax collector to the bank transfer, by Bank Transfer of tax (except for export of goods and services value-added tax, consumption tax) when a paper ticket tax to the treasury to use. Its scope is:
1. The tax authorities issued, according to the taxpayer to apply for a bank counter tax (transfer or cash), the bank will tax into the state treasury;
2. The tax authorities receive cash taxes, withholding tax withholding agent, the tax collector of taxes levied after issuance, according to the bank counter tax summary apply after tax, the bank will tax the State Treasury ;
3. The tax authorities issued, according to handle "pending treasury tax" account money into the state treasury.
(B) "tax payment book (now dedicated tax income)." Taxpayer cash, credit card when the tax authorities to pay taxes (other than stamp duties) (not through networking of electronic tax payment system) mode, issued by the tax authorities and the taxpayer deliver paper ticket tax. When the tax levied by the tax collector, it should be issued and delivered to the taxpayer of the payment book.
(C) "tax payment form (billing collection dedicated)." The withholding agent from fulfilling its tax withholding, issuance and delivery of the taxpayer's tax paper ticket when collecting payment obligations. After withholding agents for withholding or collecting tax has been issued to the taxpayer of the tax law or other certificate recognized by the State Administration of Taxation, tax payment records of the case, the payment can not be issued this book.
(D) "electronic tax payment certificate." When the tax authorities to the taxpayer, withholding agent or tax collector's electronic payment information through networking of electronic tax payment system sends to the bank, according to the bank to draw money to the treasury of tax generated by the tax collection system in the form of a data message tax ticket.
Article XIV income tax refund of ticket books are tax The tax authority shall refund to taxpayers when the state treasury from use. These include:
(A) "income tax refund notice." Tax authorities to transfer the treasury, according to the law for the taxpayer to handle paper ticket tax rebates when used from the national treasury.
(B) "electronic income tax refund notice." The tax authorities through horizontal networking electronic tax payment system law for taxpayers when tax refund from the state treasury, the tax collection system generated data message in the form of tax ticket.
Article XV export of goods and services tax special ticket is issued by the tax authorities, specifically for the export of goods and services paid by a taxpayer VAT, consumption tax or that the taxpayer then sold to other companies export goods have been subject to VAT, consumption tax paper quality tax ticket. These include:
(A) "tax payment certificate (special export of goods and services)." Issued by the tax authorities, taxpayers paid specifically for the export of goods and services VAT tax paper ticket when using the consumption tax. Taxpayers bank by way of income tax income now way, exports of goods or services to pay VAT, consumption tax through networking of electronic tax payment system, are using this payment form. Taxpayers paid the export of goods and services with the value-added tax, consumption tax levy attached to the other taxes, the tax authorities should be based on payment mode, use other types of payment book, may not use the payment book.
(B) "export goods duty-paid split single." When export goods already paid VAT, excise taxpayers will purchase goods for resale to other export enterprises, in order to prove the case of the sale of dutiable goods, to facilitate the export of other companies for export tax rebates, the tax authorities to the tax change for paper tickets.
Article XVI dedicated stamp duty tax is the tax authorities ticket delivered to the taxpayer at the time of imposition of stamp duty, the tax issue paper tickets. These include:
(A) revenue stamps. Printed with a fixed amount, specifically for securities chargeable. Taxpayers pay stamp duty, tax stamps can be purchased decals to be issued "tax clearance certificates (table format)" (special stamp duty decals). Taxpayers should be tax stamps or tax clearance certificates attached to the voucher taxable, and draw their own pin.
(B) "tax stamp sales document." When the tax authorities to collect sales tax stamps issued by the current mode is intended for the purchaser reimbursement paper documents.
Article XVII of tax clearance certificates to prove the tax authorities or the taxpayer has to pay taxes and the tax refund to the taxpayer has issued a paper ticket tax. Its scope is:
After (a) the taxpayer, withholding agent or tax collector through networking of electronic tax payment system of tax planning treasury (after closing at a) or after the receipt of the tax refund from the state treasury, then or afterwards the need to obtain tax tickets;
(2) after withholding agents for withholding or collecting tax, the tax law has been issued to the taxpayer or the State Administration of Taxation approved the credentials of other documented cases of contraband, taxpayers are required to open a formal exchange of tax payment vouchers;
(3) Taxpayers consolidated payment of a special stamp duty certificate or a certificate decals over 500 yuan taxable when used to replace the city's original "special stamp duty receipt certificate" deemed tax stamps affixed on taxable certificates;
(Iv) the taxpayer's loss of duty-paid various taxes ticket ( "export goods duty-paid split single" stamps "stamps sales document," "tax clearance certificates (table format)" (special decals stamp duty), "vehicle purchase tax clearance certificates "," funds dedicated tax receipts on behalf of custody "excluded), you need to re-issued;
(V) duty-paid taxpayer certifying a specific period;
Other taxpayers need to issue tax payment receipts circumstances (six) city Revenue Department regulations.
Tax clearance certificates and instruments divided into tabular type two. In accordance with Paragraphs 1, 2, three, four, six regulations issued tax clearance certificates for the table format; in accordance with the provisions of this fifth issue of tax clearance certificates for the instrument type, instrument type of tax clearance certificates can not be used as the taxpayer's accounting or credit voucher.
Article XVIII other taxes in the ticket refers to the State Administration of Taxation is not "tax ticket management approach" in the clear, but should be treated as tax ticket and ticket tax under management accounting, including:
(A) "tax-funds dedicated to keeping receipts." Refers to the tax authorities in accordance with the "tax funds on behalf of custody account management approach" (Guo Shui Fa [2005] No. 181), "the State Administration of Taxation, the Ministry of Finance on behalf of the Chinese People's Bank of tax funds safekeeping account management issues related to notice" (Guo Shui Fa [2007 ] No. 12) to receive the tax on behalf of custody of funds according to regulations issued by paper documents;
(B) "vehicle purchase tax paid proof." Means in accordance with the "People's Republic of China Interim Regulations on vehicle purchase tax" and "vehicle purchase tax collection and management methods" (State Administration of Taxation Order No. 15) stipulates that the paper paid proof of tax authorities at the time of vehicle purchase tax according to regulations issued.
Article XIX special seal of the ticket tax refers to the tax authorities when a variety of special seal of the printed tickets and tax levy, tax rebates used, including:
(A) ticket tax stamp for supervision. Overprint on ticket taxes, ticket taxes to indicate tax-setting unit and a seal of the legality of a printed ticket.
(B) The tax stamp. The tax authorities for tax collection services, issuance of tax payment certificate, tax clearance certificates, the collection of business-specific seal of the "tax stamp sales document" and other credentials to use when levied. City tax enabled seal include State and Local Taxation seal (Siamese chapter), Seal IRS tax, land tax tax stamp.
(C) refunding stamp. The tax authorities for tax refunding business, when issued "tax income refund notice" and refunding certificates used to reserve seal of refunding special seal of the treasury business. Municipality enabled refunding seal include State and Local refunding seal (Siamese chapter), refunding tax stamp.
(Iv) the tax on behalf of custody funds seal. Charge tax authorities of tax funds on behalf of custody, when issuing special seal of the "tax-custody receipt of funds dedicated" to use.
(V) Other taxes ticket special seal of the city in accordance with the requirements of the State Administration of Taxation regulations.
Article XX "tax payment book (now dedicated income tax)," "tax payment book (withholding special collection)," "tax payment certificate (export of goods and services only)", "export goods duty-paid split single "" tax receipts on behalf of the funds dedicated to custody ", tax stamps, tax clearance certificates and various tax refunding seal shall be regarded as strict cash management.
Chapter III design and printing
Article XXI tax and tax ticket ticket special seal of the State Administration of Taxation with reference to specific style "tax ticket management approach" supporting documents.
Article 22 The tax ticket printing different levels of management.
"Tax payment certificate (export of goods and services only)", "export goods duty-paid split single", "vehicle purchase tax payment certificate", tax stamps and other needs of a unified national tax ticket printed by the State Administration of Taxation of the enterprise printing ; the other ticket tax, the municipal tax bureau established enterprises in accordance with the style and requirements of the State Administration of taxation centralized printing.
Prohibit privately printed, resold, altered, counterfeit ticket tax.
Article 23 of the printed ticket tax of enterprises should meet the following conditions:
(A) obtain printing business license and business license;
(B) equipment and technology level to meet the needs of the printed ticket tax;
(C) a sound financial system and strict quality supervision, safety management, security system;
(D) safe, good storage space and facilities.
Printed ticket tax corporate tax ticket should be printed in accordance with the tax authorities to provide style and quantity requirements, the establishment of tax ticket print management system. Upon termination of the contract tax ticket printing, ticket printing business tax information return shall entrust printed tax authorities, may not retain or to other units and individuals.
Article 24 The tax ticket ticket tax should overprint Chapter producer.
Use city State Administration of Taxation unified system of taxation chapter ticket producer.
Article 25 In addition to ticket revenue producer chapter, other special seal of the ticket tax by the tax bureau in accordance with the style of engraving city Revenue Department regulations. Making a special seal of the ticket tax stamp should remain at the end of the archive at the municipal level and the Inland Revenue tax authorities.
Article 26 The tax ticket should be printed in Chinese.
Article 27 The tax ticket Quality Municipal Tax Bureau for complete printing and quantity inspection. Check and correct, for a printed ticket tax storage procedures; inspection unqualified, unqualified ticket tax to supervise the destruction.
Chapter IV Use
Article 28 of each branch should be based on the tax revenue of the unit ticket inventory and usage, and give full consideration to all kinds of special factors, at the end of the month after seven working days of each quarter, the city Revenue Department tax filing season ticket barrier collar with the number of plans. City IRD cause to be printed and distributed according to each work unit reported revenue ticket requisitioned Plan.
Registration hair collar on Article 29, between the lower the tax authorities, the tax authorities who issued the ticket tax, withholding agent between the tax collector and tax ticket management, ticket tax should be established and the seal of the special tax ticket system, for hair collar procedures, common inventory, confirm collar hair type, quantity and number.
Tax ticket transport should ensure the security and confidentiality.
The data message was generated automatically by a ticket tax tax collection tax system ticket number, ticket issuing staff assigned to the tax deemed paid. Tax data message issued ticket should not repeat and repeat issuance.
Article 30 should be in strict accordance with the principle of tax ticketing number of recipients plan, and follow the FIFO, the amount issued. When tax ticket management staff tax authorities issued a ticket tax, withholding agents and the tax collector paid ticket tax treated as cash management, generally not more than one month the amount paid for unpacking, there must be the presence of more than two jointly issued after verification.
Treated as cash management ticket tax is not handled in accordance with Article 36 Measures summary report shall not continue to be paid the same kind of tax ticket.
Article 31 The tax authorities, the withholding agent, the tax collector should let someone keep a paper ticket tax and tax special seal of the ticket. The tax authorities at all levels should set up safety conditions special ticket tax warehouse; grass-roots tax authorities, the withholding agent, the tax collector shall be equipped with special safety cabinet ticket tax.
Article 32 The tax authorities of tax balances shall periodically ticket inventory balances found ticket tax in kind and the number of books and records do not match, it shall promptly determine the cause and report to the higher tax authorities.
(A) After the end of the counting staff daily work, to conduct an inventory of the remaining ticket and ticket tax balances the case of "tax fare summary report Handbook" reconciled;
(B) the stage manager and the ticket tax authorities should use a monthly ticket of the ticket tax unit balances stocktaking and balances with the number of books be checked.
(C) branch-level tax authorities to which the unit at least every six months to organize a comprehensive stocktaking and inventory.
(Iv) shall from time to time on the city Revenue Department tax ticket inventory work subordinate tax authorities to conduct random checks.
Article 33 income tax refund notice shall not be issued at the same time engaged in custody or refunding seal "electronic income tax refund of the book" review of authorizations. Sales tax stamps in the collection and sale of Gang Gang principles should be divided.
Article 34 The tax ticket shall be prescribed by the scope of application fill open, not mix; check ticket associated tax time, the number, quality and other quality pre-printed to fill open; tax ticket should fill open order by number, can not jump, use incorporating summons ticket tax system should ensure that the electronic ticket control number and coupon printing letterpress printing resolution; multi-type tax ticket shall be issued once full breakfast; fill open points should the taxpayers; a tax on the same ticket, taxes (fees, fund, fines), tariff, budget account, budget levels, belongs to a different period should be listed with branches. Tax ticket should fill column content complete, clear, truthful, specifications, may not incomplete, abbreviated omitted, altered, Wabu fabricated; all kinds should be stamped seal of the complete and should not be mixed.
Article 35 issued by mistake, substandard print quality Obsolete paper ticket tax should be "void" the word, the word void causes and rail ticket tax number and re-issued in the United stated. "Tax payment certificate (tax income now dedicated)," "tax payment book (withholding special collection)," A full tax clearance certificates should be saved; the other ticket tax payers joint meeting held by the Union or bank transfer times can not recovered, shall indicate the reasons and circumstances of the taxpayer issued bank notes or instruments in place associated with times be kept together. Obsolete ticket tax should have been filled with the schedule and ticket tax summary report together handled cancellation formalities and shall not be destroyed.
After the tax authorities issued a ticket tax, the taxpayer to the bank before tax loss, tax authorities with reference to the preceding paragraph.
Data message ticket tax set aside, should be identified in the tax collection system; the data message has been canceled ticket tax number can not be used again.
Article 36 The tax authorities who issued the ticket tax, shall be handled between the withholding agent or tax collector, tax management and tax ticket fare summary report cancellation procedures.
 union views the tax authorities who issued the ticket tax, withholding agent or tax collector when the tax ticket management summary report cancellation treated as cash management ticket tax, the tax should be invoiced ticket stub, check-linked newspaper, etc., together with obsolete ticket taxes, ticket taxes and must be returned and have not issued a ticket tax (not including sales tax stamps) the procedures for summary report cancellation procedures; ticket has been issued only provided a joint tax, tax ticket management personnel shall examine the issue of its electronic record of the case.
Article 37 in accordance with the prescribed time limit tax fare should be handled summary report cancellation. Ticket issued by the tax authorities of tax officers, who levied the tax issue tickets (including sales tax stamps) to receive cash when taxes should collect the tax on the day or the next working days for tax fare summary report cancellation.
Withholding agents for withholding or collecting taxes, the tax law, the tax shall remit the cancellation deadline handling summary report.
Article 38 collar hair, when issuing the ticket tax was found defaced, broken, wrong number, unqualified and associated printing illegible number congruent print quality or condition grows, shortages and other circumstances, should be identified rail word, number, quantity, inventory registration, safekeeping.
For some substandard print quality, issued by the void process; for the whole package, the whole of the substandard print quality, in accordance with the provisions of Article 40 of the destruction; for other cases grow, shortage, etc., reported city Revenue Department processing.
Article 39 because of poor print quality, disable, damage, loss recovery, collar made an error, or withholding agent, the tax collector and tax collection business termination and other reasons, the ticket tax and tax special seal of the ticket required return, tax ticket management personnel shall inventory, check rail word, number and quantity, timely handed to grant the right to destroy or ticket tax and tax ticket special seal of the tax authorities.
Article 40 due to changes in tax policy, changing the style, substandard print quality and other reasons, the State Administration of Taxation disabled ticket tax and special tax ticket and seal of the city should be under the supervision of the Inland Revenue, the tax bureau in accordance with the Municipal Tax Bureau concentrate on cleaning requirements, check the word track, the number and quantity of concentrated destruction inventoried after registration.
Tax revenues ticket books and information need to be destroyed, the ticket inventory by the tax officer and the preparation of inventory destruction, escalation to the tax bureau approved by two or more persons to supervise the destruction.
Article 41 does not issue a ticket tax (not including sales tax stamps), derogation or lost, stolen, robbed other losses, it shall promptly organize inventory verification, and the municipal IRD loss write-off approval. Residual damage and loss recoveries ticket ticket tax in accordance with the provisions of Article 40 of the destruction.
Article 42 is not regarded as cash management issue tax ticket (not including sales tax stamps) lost, stolen, robbed, it should be identified rail word, number, and the number of ticket revenue loss immediately to the local public security organs and report to the higher tax authorities; investigation irrecoverable tax ticket, in addition to tax stamps, shall be timely in place and the tax on radio, television, newspapers, periodicals, Internet and other media announcements void.
Damaged units withholding agent, the tax collector or tax ticket printing companies, withholding agent or tax levied ticket printing enterprises shall immediately report to the grass-roots tax authorities or delegated printed tax authorities, the tax authority for the press in the preceding paragraph.
Loss of tax stamps and other printed tickets have a fixed amount of tax-related responsible persons, the tax authorities shall be required in accordance with the denomination of compensation; loss of other tax treated as cash management personnel responsible for the ticket, the tax authorities should be required the corresponding loss of compensation in accordance with the number of copies.
Article 43 The special seal of the ticket revenue is lost, stolen, robbed, it shall immediately report to the local public security organs and escalation to the city Revenue Department; refunding seal is lost, stolen, robbed, it shall also Notify the treasury department. Re-engraved special seal of the ticket tax at branch level should be above the tax authorities in time for the bottom left aside archive or seal procedures.
Damage and loss recoveries ticket special seal of the tax provisions in accordance with Article 40 of the destruction.
Article 44 Taxpayers tax loss of duty-paid ticket tax authorities need to be provided separately, they shall hold joint meeting former newspaper declared missing and the tax authorities to submit an application; taxes paid storage has indeed verified or refunded from the treasury tax authorities shall issue tax clearance certificates or provide a copy of the original duty-paid ticket tax. If the taxpayer has lost duty-paid "export goods duty-paid split single", "sales document stamps," "tax clearance certificates (table format)" (special decals stamp duty), "tax payment book (withholding special collection)" "tax receipts on behalf of the funds dedicated to custody", the tax authorities can only provide a copy of the original ticket tax; lost tax stamps, the tax authorities do not provide tax tax payment certificate and a copy. Lost "vehicle purchase tax paid proof", according to "State Administration of Taxation decided to modify <vehicle purchase tax collection and management methods> of" (State Administration of Taxation Order No. 27) the relevant provisions.
Chapter V Accounting and Supervision
Article 45 The tax authorities billing personnel, withholding agent or tax collector shall set the type of ticket tax tax summary report ticketed Manual, the tax authorities of tax ticket management level personnel should be set accordingly ticketed tax summary report manual. The tax authorities of tax ticket management level staff should also set the type of ticket tax classification tax ticket cashier account;
The tax authorities, the withholding agent, the tax collector and other tax recipients ticket units (people) should be based on the tax bills or receive ticket transfer list, tax knot declaration fare, taxes and bulk ticket disable obsolete approval, ticket tax loss of nuclear sales tax report card and other original ticket voucher, ticket printing on a variety of taxes, collar hair, with a deposit, invalid, summary report cancellation, disabled, loss, destruction of the number of words and numbers rail timely registration;
At the end of each month the tax level tax authority shall prepare a report and submit a ticket recipients keep higher tax authorities based on the tax accounts and other books ticket cashier classified information; Municipal Tax Bureau, Tax Bureau at the end of each quarter shall compile the corresponding tax deposit ticket recipients report and submit higher tax authorities.
Article 46 The tax authorities who issued the ticket tax, before changes in working tax ticket management personnel undergo, should first remit cash tax summary report cancellation has been filled with the ticket, and then apply for a ticket tax, special seal of the ticket tax, books and transferred to other tax ticket information. The handover should be supervised by someone, and fill out the "ticket transfer list", supervised by people who surrender, who took over after the tripartite joint signature verification is correct, clear undergo votes.
Tax levied depositary units scattered commissioned officers issued the ticket tax, changes in working tax ticket management personnel undergo, in the light of the preceding provisions.
Article 47 The tax authorities billing personnel, withholding agent or tax collector should have been a daily summary report of ticket cancellation tax completeness, accuracy and normative tax ticket management review; the level tax authorities tax ticket managers should monthly billing staff to the tax authorities, the withholding agent, the tax collector and the cancellation of the ticket tax related information review; branch level and above the tax authorities of tax ticket management personnel shall regularly lower ticket tax and related information for review .
Article 48 The tax authorities shall promptly already issued, canceled ticket tax, account books and other ticket tax data were archived.
Tax paper tickets, ticket books and other tax information, it should organize bound, the shelf life of five years; accounting documents as paper tax ticket shelf life of fifteen years.
Tax data message ticket, ticket books and other tax information should be stored on CD-ROM and other media to ensure that the data message tax ticket information security, integrity, and save time and specific measures in accordance with the implementation of the relevant provisions of the State Administration of Taxation.
Article 49 The tax authorities shall regularly corresponding levels and subordinate tax authorities, ticket printing business tax, withholding agent or tax collector and tax revenue ticket ticket special seal of the management checks. Grassroots tax authorities at least once every six months to organize a comprehensive inventory of the ticket tax, the tax bureau organized every year at least once a comprehensive inspection. City IRD need for unscheduled inspections within the city according to the work.
Article 50 The tax authority staff in violation of the approach should be based on the circumstances, criticism and education, and ordered to make a check, admonishing conversation or to adjust the work process; constitute discipline, in accordance with the "People's Republic of China Civil Law", "executive sanctions laws and regulations of the Civil Servants Ordinance "and be punished; suspected of a crime, transferred to judicial organs.
Article 51 of the withholding agent fails to keep these Measures and relevant regulations, submit withholding, collecting payment of tax and ticket information, and follow the "People's Republic of China on Tax Collection and Management Law" and the relevant provisions deal with.
Tax withholding agent fails to issue tickets in accordance with this approach, according to the seriousness of the case, impose a fine of $ 1,000 or less.
Article 52 The tax authorities and the tax collector, the tax levied ticket printing companies signed the agreement, when the tax ticket printing contract, it shall be in violation of the responsibilities and the relevant provisions of the agreement were, according to the agreement and other relevant provisions of accountability responsibility; suspected of a crime, transferred to judicial organs.
Article 53 illegally printed, lent, resold, altered or counterfeit ticket tax, in accordance with the provisions of "People's Republic of China Administration of Tax Collection Law Implementation Rules" are processed; forged or altered, the sale, theft, robbery, destruction tax ticket special seal of the judicial organs.
Chapter VI Supplementary Provisions
Article 54 The government departments at all levels of commission levied by the tax authorities of various funds, fee can use the ticket tax.
Article 55 Measures matters not covered by the "tax ticket management approach" (State Administration of Taxation Order No. 28) execution.
Article 56 These Measures shall go into effect January 1, 2014. "On the issuance of <Shanghai tax ticket management approach" notice "(Hu Guo Shui [1998] No. 41 gauge) is abolished.