State Administration of Taxation decided to modify the "People’s Republic of China Invoice Management Implementation Rules," the

State Administration of Taxation decided to modify the "People's Republic of China Invoice Management Implementation Rules," the

Ref: State Administration of Taxation Order No. 37
Issued: State Administration of Taxation
Date issued: 2014-12-27

"State Administration of Taxation on Revising <People's Republic of China for Invoice Management Implementation Rules> of" has been December 19, 2014 4th executive meeting of the State Administration of Taxation considered and adopted in 2014, are hereby promulgated, March 1, 2015 the date of implementation.
State Administration of Taxation Director: Wang Jun
December 27, 2014
In order to implement the transformation of government functions and deepening the reform of administrative examination and approval system spirit, according to the "State Council's decision to cancel a number of issues and decentralization of administrative examination and approval of projects" (Guo Fa [2013] on the 19th), the State Administration of Taxation decided to "People's Republic of China invoice management implementation Rules, "modified as follows:
Fifth amended as follows: "units can be written with a ticket tax authorities require the use of the unit name printed invoices, the tax authorities in accordance with the" measures "Article 15, confirm the type and number printed on the unit name of the invoice. "
This Decision shall be effective March 1, 2015. "People's Republic of China Invoice Management Implementation Rules" be revised in accordance with this decision and re-promulgated.

People's Republic of China Invoice Management Implementation Rules
(February 14, 2011 the State Administration of Taxation Order No. 25 published
According to December 27, 2014, "the State Administration of Taxation on Revising <People's Republic of China Invoice Management Implementation Rules>" modified)
Chapter I General Provisions
First under the "People's Republic of China invoice management approach" (hereinafter referred to as the "Rules") regulations of the implementation details.
Invoice nationwide unified style second, determined by the State Administration of Taxation.
Invoice in the provinces, autonomous regions and municipalities unified form of provinces, autonomous regions, municipalities directly under the State Administration of Taxation, Local Taxation Bureau (hereinafter referred to as the provincial tax authorities) OK.
The basic forms of the third invoice includes stub, invoice, billing Union. Stub by the payee or the billing party retained for future reference; the original invoice as proof of payment by the paying party or the drawee party; billing linked by the payee as accounting or invoicing party original documents.
Above the provincial tax authorities according to the taxpayer as well as invoice management business needs, changes in other joint meeting other than the invoice and determine its use.
The basic contents of Article invoices include: the name of the invoice, the invoice code and the number of duplicates and uses the customer name, account number and bank, trade names or business projects, units of measurement, quantity, unit price, amount, the drawer , billing date, the billing unit (personal) name (Cap) and the like.
According to the tax authorities above the provincial economic activity and invoice management needs to determine the specific content of the invoice.
Article by counting units can be written to the tax authorities require the use of the unit name printed invoices, the tax authorities in accordance with the "measures" Article 15, confirm the type and number printed on the unit name of the invoice.
Chapter II invoice printing
Article invoice printing permit unified supervision by the State Administration of Taxation, the provincial tax authorities issued.
Tax authorities shall exercise supervision and administration of enterprises printing invoices do not meet the requirements shall be disqualified invoices are printed.
Article unified national invoices security measures determined by the State Administration of Taxation, the provincial tax authorities to increase security measures in the region invoices as needed, and report to the State Administration of Taxation.
Forgery of invoices supplies shall be subject to special warehouse storage, shall not be lost. Rejects, waste should concentrate destroyed under supervision of the tax authorities.
Article VIII unified national invoices for supervision of the tax authorities is a legal sign invoice management, its shape, size, content, color of regulations by the State Administration of Taxation.
Article IX version for invoice within the country is determined by the State Administration of Taxation; invoice change within the provinces, autonomous regions and municipalities to determine the version of the provincial tax authorities.
When an invoice for version, should make a public announcement.
Article X supervision of tax authorities as required invoice printing of invoices issued a notice, the designated printing enterprises must follow the requirements of the printing.
Invoice printing enterprises printing invoices notice shall specify the name, company name with the votes, the name of the invoice, the invoice code, type,, specification, color printing, number of copies printed, beginning and ending numbers, delivery time, place and so on.
Article XI printing invoices printed by enterprises shall be subject to completion of the finished product after the acceptance of special library storage, shall not be lost. Waste should be destroyed.
Chapter III Purchasing of Invoices
Article XII of the "measures" referred to in Article XV certificates of identity refers to the managers of the identity card, passport or other managers to prove identity documents.
Article XIII "measures" mentioned in Article XV invoice stamp refers to units and individuals in its invoice has stamped its name, tax registration number, invoice stamp seal words.
Invoice stamp style determined by the State Administration of Taxation.
Article XIV invoice stamp stamp tax authorities and individuals to provide purchase invoices should be retained for future reference.
Article XV "measures" mentioned in Article XV Linggou way refers to bulk supply, the purchase of new or old cross old test purchase of new and other ways.
Article XVI "measures" referred to in Article 15 The contents of invoice purchase books should be included with the units and individuals in the name of your business, buy tickets, tickets approved type, billing limit, the name of the invoice, purchase date , the number of prospective purchasers, beginning and ending number, violation records, purchase signature (stamp), issued by the tax authorities (chapter) and so on.
Article XVII "measures" referred to in Article XV refers to the use of invoices and invoice recipients Inventory of relevant billing data.
When selling invoices, cost and management fee shall be charged in accordance with article 18 of the charges approved the tax authorities and to purchase individual units and issue receipts. Invoice fee collection measures in accordance with relevant state regulations.
Article XIX "measures" mentioned in Article 16 refers to the documentary evidence other information relating to business contracts, agreements or tax authorities.
Diershitiao tax authorities shall enter into agreements with the Trustee on behalf of the invoicing unit, clear-generation type of content invoicing, object, content and related responsibilities.
Twenty-one "approach" mentioned in Article XVIII guarantor, means that citizens, legal persons and other economic organizations in China have secured capacity.
Guarantor agreed to provide guarantees for the purchase of invoices units and individuals should fill out a warranty. Guarantee include: guarantee object, scope, duration and responsibilities as well as other related matters.
Guarantee is subject to ticket people, the guarantor and the tax authorities signed and sealed valid.
Article 22 "measures" mentioned in article 18, paragraph by the guarantor or assume liability on margin means to pay the fine by the guarantor or pay a fine margin.
Article 23 to provide a guarantor or pay a deposit of a specific range of provincial tax authorities.
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Chapter IV Invoicing and custody ?
Article 24 "measures" mentioned in Article 19 in exceptional circumstances, the payment for the payee invoice refers to the following conditions:
(A) the acquisition of the units and individuals to pay money when the withholding agent;
(B) the State Administration of Taxation that the other needs of the payee by the payment of invoices.
Article 25 to individual consumers of goods or sporadic small retail services, whether invoiced case by case basis may be exempted from the provincial tax authorities.
Article 26 filling invoicing units and individuals must be invoiced in the event of business recognize revenue when. No business will be allowed to occur invoiced.
Article 27 after the invoice, such as the occurrence of return for an open sales invoices Scarlet Letter, must recover the original invoice and marked "void" words or obtain other valid certificates.
After invoiced in case of sale of the discount, you must recover the original invoice and marked "void" re-made after sales invoice or other proof of credit note issued after the words.
Article 28 Units and individuals at the time of invoice, must be done in accordance with the order number to open fill, fill in the project is complete, true, legible, all at one time and print exactly the same content, and invoice and the deduction in stamped invoice stamp.
Article 29 invoice shall be in Chinese. Autonomous Regions can use local general a national language.
Article 30 "measures" mentioned in Article 26 refers to the regions where the regional State Administration of Taxation and provincial tax authorities regulations.
Article 31 Units and individuals using invoices shall keep the invoice. Loss situation occurs when an invoice shall be found to be missing on the day of a written report by tax authorities, the newspaper declared invalid.
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Chapter V invoice checking
Article 32 "measures" Article 32 of the alleged invoice change certificate is limited to use within the county (city) range. When the need to transfer to go out to the county (city) invoice inspection, it should be brought to the county (city) tax authorities and obtain invoices.
Article 33 with the units and individuals have the right to apply for the tax authorities to identify the authenticity of the invoice. Receipt of the application of the tax authorities shall accept the application and is responsible for identifying authenticity of the invoice; identification difficulties, the tax authorities can be brought to help identify the producer invoice.
In forged, altered the scene as well as the sale, the storage places seized invoices, identification by the local tax authorities.

Chapter VI Penalty
Article 34 The tax authorities in violation of regulations on invoice management conduct penalties, administrative penalties shall notify the parties in writing the decision; the case in violation of invoice management regulations should be investigation.
Violation of invoice management regulations, administrative penalties, the tax authorities above the county level decisions; fine of 2,000 yuan, the tax can be determined.
Article 35 "measures" Article 40 refers to the alleged announcement, taxpayer invoices illegal tax authorities shall make an announcement on the tax places or radio, television, newspapers and magazines, Internet and other media. Announcement include: the name of the taxpayer, taxpayer identification number, place of business, in violation of the specific circumstances of invoice management regulations.
Article 36 violation of invoice management regulations, the circumstances are serious enough to constitute a crime, the tax authorities should be transferred to judicial organs according to law.
Chapter VII Supplementary Provisions
Article 37 "measures" and these Rules the term "above", "below" include the figure.
Article 38 These Rules shall go into effect February 1, 2011.