Detailed Rules for Implementation of the Measures of the People
From:衡阳新闻网 | Date Add in:2017-11-25 17:39:04 [A  A]

                                       Decree of State Administration of Taxation [1993] No. 157


    Chapter 1 General Provisions


    Article 1. The detailed rules for implementation are hereby formulated in accordance with the stipulations of Article 44 of the Measures of the People`s Republic of China on Administration of Invoices (hereinafter referred to as the Measures).


    Article 2. The seal used for supervising the manufacture of the unified national invoices is the legal indication of the taxation authorities` administration of invoices. The shape, specification, content and color thereof shall be subject to regulations of the State Administration of Taxation (SAT). Unless approved by SAT or by SAT branches of various provinces, autonomous regions and municipalities directly under the Central Government and by local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government (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 are hereinafter referred to as "provincial-level taxation authorities") in accordance with their respective responsibilities, invoices shall all be printed with the seal for supervising the manufacture of the unified national invoices.


    Article 3. The classification of the categories of invoices shall be determined by taxation authorities at or above the provincial level.


    Article 4. Invoice basically consists of three copies. The first copy is the invoice stub copy, which shall be retained by the issuer thereof for future reference; the second copy is the invoice copy, which shall be used by the receiver as the original voucher for paying or receiving money; the third copy is the bookkeeping copy, which shall be used by the issuer as an original voucher for bookkeeping. In regard to special invoices for VAT, the basic copies thereof shall also include the copy for tax deduction, which shall be used by the invoice receiver as a voucher for tax deduction.
    With the exception of the special invoices for VAT, taxation authorities at or above the county (city) level may increase or decrease the number of invoice copies based on the needs and determine the use thereof.


    Article 5. The basic contents of an invoice shall include: name of the invoice, track number, the number of copies and the use thereof, the client`s name, the opening bank and the account number, the name of the merchandise or the business items, measurement unit, quantity, unit price, amounts in both words and figures, the issuer, the date of issuance thereof, the name (seal) of the organization or individual that makes out the invoice.
    Where there are withholding, collecting and levying taxes for others, the contents of the invoices thereof shall include the rates of the taxes withheld, collected and levied for others, as well as the amounts thereof.
    The special invoices for VAT shall also include: the address of the purchaser, the tax registration number of the purchaser, the rate and amount of VAT, the name, address and tax registration number of the supplier.


    Article 6. The unified form of invoices used nationwide shall be determined by SAT.
    The unified form of invoices used within the area of a province, an autonomous region or a municipality directly under the Central Government shall be determined by provincial-level taxation authorities.
    The form of invoices contained herein includes the category of the invoice, the purpose of each copy, specific contents, the layout, the specification and the scope of use.


    Article 7. Organizations that possess permanent sites of production and business operation, full-fledged financial and invoice administration systems and use invoices in large volumes may apply for invoices to be printed with their own name; should the unified form of invoices fail to satisfy the business needs, the organizations may design invoice forms on their own, which, however, must be approved by taxation authorities at or above the county (city) level. In particular, the special invoice for VAT shall be subject to separate regulations by SAT.


    Chapter 2 Printing of Invoices


    Article 8. "The special invoices for VAT shall be exclusively printed by SAT" contained in Article 7 of the Measures means that invoices shall be printed exclusively by enterprises designated by SAT.


    Article 9. Enterprises engaged in the printing of invoices and the production of special anti-faulsified products for invoices shall possess the following qualifications:
    1) Adequate equipment and technology to meet the needs of printing invoices and producing special anti-faulsified products for invoices;
    2) Capable of guaranteeing supply in compliance with the requirements of taxation authorities;
    3) Standard enterprise management and strict quality supervision system;
    4) Special workshop for production, special warehouse for storage, and special personnel in charge
    5) Capable of strictly abiding by the regulations on the printing of invoices and the production and management of special anti-faulsified products for invoices.


    Article 10. The invoice printing permit and the production permit of special anti-faulsified products for invoices shall be produced and distributed exclusively by SAT.
    Taxation authorities shall regularly conduct supervision and examination on enterprises engaged in the printing of invoices and the production of special anti-faulsified products for invoices; those which fail to meet the requirements thereof shall be disqualified from printing invoices or producing special anti-faulsified products for invoices.


    Article 11. Enterprises engaged in the printing of invoices and the production of special anti-faulsified products for invoices shall establish the following systems:
    1) Production responsibility system;
    2) Confidentiality system;
    3) Quality inspection system;
    4) Safekeeping system;
    5) Other related systems.


    Article 12. Prior to the printing of invoices or the production of special anti-faulsified products for invoices, the competent taxation authorities shall issue a notice concerning the printing of invoices or the production of special anti-faulsified products for invoices. Enterprises designated to print or produce shall perform such tasks in compliance with the requirements.
    The notice concerning the printing of invoices shall clearly state such contents as the name of the invoice-printing enterprise, the name of the user, the name, category, copy number, specification, color, quantity, and start-stop numbers of the invoice, and the time and place of delivery.
    The notice concerning the production of special anti-faulsified products for invoices shall clearly state such contents as the name of enterprises that produce special anti-faulsified products for invoices, the name of special anti-faulsified products for invoices, major technical specifications and quality requirements, and the planned annual output.


    Article 13. Finished products by enterprises engaged in the printing of invoices and the production of special anti-faulsified products for invoices, as well as special anti-faulsified products for invoices purchased by enterprises engaged in the printing of invoices, shall be properly stored in special warehouse posterior to the check and acceptance in accordance with relevant regulations, and shall not be lost. Substandard and waste products shall be reported to taxation authorities for approval and be destroyed in a concentrated manner.


    Article 14. The specific time, content and requirement for pattern-changing of invoices on an irregular basis shall be determined by SAT.


    Chapter 3 Purchasing of Invoices


    Article 15. Organizations that do not need to perform tax registration according to law but need to purchase invoices may, in compliance with relevant stipulations of the Measures, apply to competent taxation authorities for purchasing invoices.


    Article 16. Where organizations and individuals who apply for purchasing special invoices for VAT provide the certificates prescribed in Article 16 of the Measures, they shall provide the tax registration certificate (duplicate) affixed with the special seal confirming the status of "ordinary VAT payer". Non-VAT payers and small-scale VAT payers confirmed by related regulations on VAT shall not purchase special invoices for VAT.


    Article 17. The "tax registration documents" contained in Article 16 of the Measures refer to tax registration certificates (original and duplicate), and registered tax registration certificates (original and duplicate).


    Article 18. The "application for the purchase of invoices" contained in Article 16 of the Measures shall clearly state such contents as the name of the organization and the individual, the industry they belong to, the economic type , as well as the category, name, and quantity of the invoices needed; and shall be affixed with the official seal of the organization and the stamp of the person handling the matter.


    Article 19. The "identification paper" contained in Article 16 of the Measures refers to the resident ID card, passport, work certificate of the person handling the matter, as well as other documents capable of proving the identity thereof.


    Article 20. The "financial seal" contained in Article 16 of the Measures refers to the special financial seal of the organization or other financial seals.


    Article 21. The "special seal for invoice" contained in Article 16 of the Measures refers to the financial seal carved by the organizations and the individual households engaged in industrial or commercial business which do not have (or find it inconvenient to use) financial seals in accordance with unified regulations of taxation authorities, affixed with such additional wording as its name, tax registration number, "special seal for invoice" and used when purchasing or making out invoices. The pattern and use method of the "special seal for invoice " shall be determined by provincial-level taxation authorities.


    Article 22. The impression of the financial seal and special seal for invoice provided by organizations and individuals that use invoice shall be preserved by taxations authorities for future reference.


    Article 23. The "registration book for invoice purchasement " contained in Article 16 of the Measures shall include such contents as the name of the organization and individual that use the invoice, the industry they belong to, the economic type, the method of invoice purchase, the category of invoice approved for purchase, the name of invoice, the date of purchasing, the amount approved for purchase, the start-stop number, record of breach of rules, signature (seal) of the invoice purchaser, and taxation authorities(seal) that have approved and issued the book.


    Article 24. The "method of invoice purchase" contained in Article 16 of the Measures refers to such methods as supplying in bulks, purchasing the new while handing in the old, or purchasing the new while checking the old.


    Article 25. Where taxation authorities sell invoices, invoice production costs and management fees shall be charged according to the approved charging standards, and receipts thereof shall be issued to organizations and individuals that purchase invoices. Invoice production costs and management fees shall be regarded as a special fund for special purposes and shall not be diverted to other purposes; specific administrative system thereof shall be formulated by provincial-level taxation authorities.


    Article 26. Organizations and individuals that apply to taxations authorities for making out invoices shall all provide written proofs for purchase and sales activities as well as providing/accepting services or other business activities.
    With regard to those who shall pay taxes according to the stipulations of the tax law, taxation authorities shall levy taxes while making out invoices.


    Article 27. The "guarantor" contained in Article 19 of the Measures refers to citizens, legal persons or other economic organizations capable of guaranteeing within the territory of the People`s Republic of China. State organs shall not act as guarantors.
    A guarantor who agrees to provide guarantee for the organizations and individuals that purchase invoices shall fill out a warranty. The contents thereof shall include: the object, scope, time limit and responsibilities of the guarantee as well as other related matters.
    The warranty shall take effect only after being signed and stamped by the invoice purchaser, guarantor and taxation authorities.


    Article 28. "Either the guarantor shall assume, or the security shall be used to assume the legal responsibility" contained in Clause 2 of Article 19 of the Measures means ordering the penalty to be paid by the guarantor or with the security.


    Article 29. The specific scope for providing guarantors or paying security, as well as the measures for providing guarantors or paying security related to engagement in temporary business activities in multiple cities and counties within the province, autonomous region or municipality directly under the Central Government concerned shall be formulated by provincial-level taxation authorities.


    Chapter 4 Making out and Safekeeping of Invoices


    Article 30. The "under special circumstances invoices can be made out by the payer to the payee" contained in Article 20 of the Measures refers to the invoices made out by the purchasing organizations and withholding agents while paying personal money.


    Article 31. Where the retail sales of small amount of merchandise or minor services are provided to individual consumers, provincial-level taxation authorities shall decide whether the one-by-one making out of invoices thereof can be exempted.


    Article 32. The "invoices incompliant with relevant regulations" contained in Article 22 of the Measures refers to the invoices made out or obtained of which the manufacture should be but has not been supervised by taxation authorities, or the invoices with incomplete items, untrue contents, illegible handwritings or no stamp of the financial seal or the special seal for invoices, or the invoices that are counterfeited, invalid, or inconsistent with relevant regulations by taxation authorities.


    Article 33. Organizations and individuals that make out invoices shall make out invoices when business activities have occurred and business income has been recognized. No making out of invoices shall be allowed prior to the occurrence of business activities.


    Article 34. Where there is need for making out red-character invoices for the return of merchandise already sold posterior to the making out of invoices, the original invoices thereof must be retrieved and the wording "invalid" must be clearly stated thereon, or effective certificates of the other party shall be obtained; where there are discounts and allowances for sales, upon the retrieval of the original invoices and the wording of "invalid" thereon, a new sale invoice shall be made out.


    Article 35. Organizations and individuals, while making out invoices, shall make out in accordance with the number sequence, fill in the items in a complete, truthful and legible manner, duplicate and print all copies at one single time in a completely consistent manner, and affix the financial seal or the special seal for invoices of the organization in the invoice copy and the copy for tax deduction.


    Article 36. Invoices shall be made out in the Chinese language. Invoices in autonomous areas of minority nationalities may simultaneously be printed with a commonly-used minority language. Invoices for foreign-funded enterprises and foreign enterprises may be simultaneously printed with a foreign language.


    Article 37. The "computer-printed invoices" contained in Article 24 of the Measures refer to the invoices for making out via computer printed by designated enterprises with the approval from taxation authorities.


    Article 38. Making out invoices crossing provinces, autonomous regions and municipalities directly under the Central Government based on the needs of taxation management shall be determined by SAT.
    Whether or not invoice making out in multiple provinces, autonomous regions and municipalities directly under the central government shall be allowed in neighboring cities/counties in different provinces shall be determined by provincial-level taxation authorities.


    Article 39. The prescribed usage areas contained in Article 27 of the Measures include the areas stipulated by SAT and provincial-level taxation authorities.


    Article 40. The pattern and use methods of the "invoice registration book" contained in Article 28 of the Measures, as well as the form and time limit of the reports on the use information of invoices, shall be determined by provincial-level taxation authorities.


    Article 41. Organizations and individuals that use invoices shall properly keep the invoices and shall not lose them. Where invoices are lost, the loss thereof shall be reported to the competent taxation authorities in writing as of the day of loss, and shall be declared invalid with announcements in such mass media as newspapers, magazines and TV.


    Chapter 5 Inspection of Invoices


    Article 42. The "certificate for change of invoices" contained in Article 33 of the Measures shall only be used within the scope of the county (city) concerned. Where invoices of other counties (cities) need to be recalled for examination, one shall contact the county (city) taxation authorities concerned and use local certificate for change of invoices.


    Article 43. The authenticity of invoices shall be subject to the appraisal by taxation authorities.


    Article 44. Upon receiving "the invoice checking card" from taxation authorities, organizations that receive or keep the stub copies of invoices shall, within fifteen (15) days, fill in related information and return it back. The pattern of "the invoice checking card" shall be determined by SAT.


    Chapter 6 Penalty Provisions


    Article 45. Where taxation authorities impose penalties against acts in violation of laws and regulations on the administration of invoices, the decision thereof shall be notified to the party in writing; cases in violation of laws and regulations on the administration of invoices shall be filed for investigation and prosecution.
    Administrative penalty related to violations of laws and regulations on the administration of invoices shall be decided by taxation authorities at or above the county level; where the penalty or the illegal gains to be confiscated stands at less than RMB 1,000, the taxation office may decide on its own.


    Article 46. The following acts shall be deemed as failure to print invoices and produce special anti-faulsified products for invoices as prescribed in relevant provisions:
    1) Unauthorized printing of invoices by enterprises that are not designated by provincial-level taxation authorities;
    2) Unauthorized production of special anti-faulsified products for invoices, or unauthorized printing of special invoices for VAT by enterprises that are not designated by SAT;
    3) Counterfeiting or carving seals for supervising manufacture of invoices without authorization; counterfeiting or producing special anti-faulsified products for invoices without authorization;
    4) Failing to print invoices in accordance with the "Notice Concerning Invoice Printing" by enterprises engaged in the printing of invoices; failing to produce the special products in accordance with the "Notice Concerning the Production of Special Anti-faulsified Products for Invoices" by enterprises engaged in the production of special anti-faulsified products for invoices;
    5) Lending or transferring seals for supervising manufacture of invoices and special anti-faulsified products for invoices;
    6) Failing to destroy waste (substandard) products incurring losses therefrom by enterprises engaged in the printing of invoices and the production of special anti-faulsified products for invoices;
    7) Printing invoices without authorization by organizations that use invoice;
    8) Failing to formulate management system for the printing of invoices and the production of special anti-faulsified products for invoices in accordance with relevant stipulations of taxation authorities;
    9) Other acts of printing invoices or producing special anti-faulsified products for invoices incompliant with relevant stipulations.


    Article 47. The following acts shall be deemed as failure to purchase invoices as prescribed:
    1) Purchasing invoices from organizations and individuals other than taxation authorities;
    2) Engaging in unauthorized sales of invoices and fraudulent trade in invoices;
    3) Transporting and harbouring fake invoices;
    4) Providing invoices for or borrowing invoices from others;
    5) Stealing/appropriating invoices;
    6) Other acts of purchasing invoices incompliant with relevant stipulations.


    Article 48. The following acts shall be deemed as failure to issue invoices as prescribed:
    1) Failing to issue invoices when obliged;
    2) Issuing only one copy, or filling such contents as amounts and VAT output ammount in an inconsistent manner between different copies;
    3) Filling in items in an incomplete manner;
    4) Altered invoices;
    5) Lending, transferring or making out invoices for others;
    6) Tearing off the invoice book and using the invoices without authorization;
    7) Fabricating business activities and issuing false invoices;
    8) Making out invoices which show inconsistency between the invoice and the merchandise;
    9) Making out invalid invoices;
    10) Making out invoices in areas which are not designated by relevant stipulations without authorization;
    11) Making out other documents or blank notes (notes acknowledging debts) instead of invoices;
    12) Expanding the scope of issuance of special invoices or special invoices for VAT;
    13) Failing to report the information regarding the use of invoices as prescribed;
    14) Failing to set up an invoice registration book as prescribed;
    15) Other acts of making out invoices incompliant with relevant regulations.


    Article 49. The following acts shall be deemed as failure to obtain invoices as prescribed:
    1) Failing to obtain invoices when obliged;
    2) Obtaining invoices inconsistent with relevant stipulations;
    3) When receiving the invoices, demanding the issuer to alter the product name, the amount of money or the amount of VAT, or changing all the aforesaid on one`s own;
    4) Making out invoices on one`s own and entering them into the account book;
    5) Other acts of obtaining invoices incompliant with relevant stipulations.


    Article 50. The following acts shall be deemed as failure to safekeep invoices as prescribed:
    1) Losing invoices;
    2) Damaging (tearing) invoices;
    3) Losing, or destroying on one`s own, the stub copies of invoices and the invoice registration book;
    4) Failing to returning unused invoices for cancellation as prescribed;
    5) Losing invoices or the seal for supervising manufacture of invoices, or special anti-faulsified products for invoices etc. by enterprises engaged in the printing of invoices and the production of special anti-faulsified products for invoices;
    6) Failing to establish an invoice safekeeping system as prescribed;
    7) Other acts of keeping invoices incompliant with relevant regulations.


    Article 51. The following acts shall be deemed as failing to accept the taxation authorities` inspection as prescribed:
    1) Rejecting examination;
    2) Concealing the real situation;
    3) Creating difficulties for and obstructing tax collectors from conducting examination;
    4) Refusing to accept the "certificate for change of invoices";
    5) Refusing to provide related materials;
    6) Refusing to provide proofs by overseas notary institutions or CPAs;
    7) Refusing to accept inquiries pertaining to invoices;
    8) Other acts of failing to accept taxation authorities` inspection as prescribed.


    Article 52. The "illegal carrying, mailing, transporting or storing of blank invoices" contained in Article 37 of the Measures refer to blank invoices manufactured under the supervision of taxation authorities and counterfeited blank invoices.


    Article 53. The "fraudulent trade in invoices" contained in Article 38 of the Measures covers the fraudulent trade in invoices, the special anti-faulsified products for invoices and counterfeited false invoices.


    Article 54. The confiscation of illegal gains contained in Article 36, 37, 38, and 39 of the Measures refers to the confiscation of the incomes gained from counterfeiting and illegal printing, production, trade, transfer, issuance for others and untruthful issuance of invoices, as well as illegal carrying, mailing, transporting or storing of invoices, seals for supervising manufacture of invoices or special anti-faulsified products for invoices, and other acts in violation of the Detailed Rules.


    Article 55. Where acts in violation of laws and regulations of the administration on invoices incur tax evasions, they shall be dealt with according to the Law of the Peoples Republic of China on the Administration of Tax Collection.
    With regard to serious cases of violation of laws and regulations on the administration of invoices which constitute crimes, taxation authorities shall transfer the written reports to judicial organs for treatment.


    Article 56. The "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" contained in Article 40 of the Measures means that one may apply for an administrative review or submit the case to the people`s court in accordance with the time limit and procedures prescribed in the Law of the Peoples Republic of China on the Administration of Tax Collection.


    Chapter 7 Supplementary Provisions


    Article 57. The "special invoices" contained in Article 42 of the Measures refers to the vouchers of deposit and loan, remittance, account-transfer and insurance of State-owned financial and insurance enterprises; the receipts of postage stamps, mail sheets, telephone services and telegraphs of State-owned postal services and telecommunication services; and passenger and cargo tickets of State-owned railway and civil aviation enterprises as well as State-owned highway and water transportation enterprises of the transportation sector.
    The special invoices used by non-State owned enterprises and individuals who operate the enterprises contracted or leased to them by the aforesaid organizations, or special invoices by enterprises owned by the State but operated privately, as well as other invoices of the aforesaid organizations, shall be printed with the seal for supervising manufacture of unified national invoices and shall be subject to the unified administration of taxation authorities.


    Article 58. The "above" and "below" contained in both the Measures and the Detailed Rules shall be inclusive.


    Article 59. Illegal acts related to invoices which occur prior to implementation of the Measures shall be dealt with in accordance with the then effective laws, administrative regulations and rules.


    Article 60. The Detailed Rules shall be subject to the interpretation of SAT.


    Article 61. The Detailed Rules shall be effective as of the date of promulgation of the Measures of the People`s Republic of China on Administration of Invoices. Where there are conflicts between original regulations of various departments and the Measures and the Detailed Rules, the Measures and the Detailed Rules shall prevail. 

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