Administrative Measures of the People's Republic of China for Invoices (Revised in 2010)
Administrative Measures of the People's Republic of China for Invoices (Revised in 2010)
Administrative Measures of the People's Republic of China for Invoices (Revised in 2010)
Order of the State Council No. 587
December 20, 2010
(Approved by the State Council on December 12, 1993, promulgated by the Order of the Ministry of Finance No.6 on December 23, 1993 and revised by the Decision of the State Council on Revising the Administrative Measures of the People's Republic of China for Invoices)
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Levying with a view to strengthening the administration of invoices and the supervision of financial affairs, ensuring tax revenue of the State and maintaining economic order.
Article 2 All units and individuals that prints, purchases, issues, obtains, keeps, and cancels invoices within the territory of the People's Republic of China (hereinafter referred to as the "units and individuals printing and using invoices") must observe these Measures.
Article 3 The term "invoice" as used in these Measures refers to the certificates of payment or receipt of money made out or received in purchases and sales of goods, provision or acceptance of services and in other business activities.
Article 4 The competent taxation department under the State Council shall be centrally responsible for the nationwide administration of invoices. The local offices of the state administration of taxation and the local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the taxation authorities of provinces, autonomous regions and municipalities) shall, according to their respective duties, work together to carry out the administration of invoices in their respective administrative areas.
The relevant departments of finance, audit, industry and commerce, and public security shall, within the scope of their duties, coordinate with the taxation authorities for better administration of invoices.
Article 5 The categories, number of sheets, content and the range of usage of invoices shall be determined by the competent taxation department under the State Council.
Article 6 Any units and individuals may inform against any act violating the provisions for the administration of invoices. Taxation authorities shall maintain secrecy for the informers and present them with discretionary awards.
Chapter II Printing of Invoices
Article 7 Special invoices for value-added tax shall be printed by enterprises determined by the competent taxation department under the State Council; other invoices shall, in accordance with the provisions of the competent taxation department under the State Council, be printed by enterprises determined by the taxation authorities of provinces, autonomous regions and municipalities. Printing without authorization, forgery, and alteration of invoices are prohibited.
Article 8 Any enterprise which prints invoices shall meet the following conditions:
1. It has obtained the printing business permit and business license;
2. Its equipment and technical standards are able to meet the needs of printing invoices; and
3. It has a sound financial system and a strict quality supervision, safety management and confidentiality system.
Taxation authorities shall, by way of invitation of bids, determine enterprises which print invoices and issue the enterprises with an invoice printing permit.
Article 9 The printing of invoices shall adopt the nationwide unified special products for anti-counterfeit invoices determined by the competent taxation department under the State Council. Illegal manufacturing of special products for anti-counterfeit invoices is prohibited.
Article 10 Invoices shall be stamped with a nationwide uniform stamp for supervision of the printing of invoices. The format of the stamp and the requirements for the printing and layout of invoices shall be stipulated by the competent taxation department under the State Council. The stamp for supervision of the printing of invoices shall be made by the taxation authorities of the provinces, autonomous regions and municipalities directly under the Central Government. Forgery of the stamp for supervision of the printing of invoices is prohibited.
A system of changing the printing plate at non-periodic intervals shall be implemented.
Article 11 In accordance with the unified provisions of taxation authorities, enterprises printing invoices shall establish a system for invoice printing and administration, and measures for the custody of invoices.
A system of person-in-charge of the usage and administration of the stamp for supervision of the printing of invoices and the special products for anti-counterfeit invoices shall be implemented.
Article 12 Enterprises printing invoices must print the invoices in accordance with the format and quantity approved by taxation authorities.
Article 13 Invoices must be printed in Chinese.
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