Administrative Measures of the People's Republic of China for Invoices

Administrative Measures of the People's Republic of China for Invoices


Administrative Measures of the People's Republic of China for Invoices

Order of the Ministry of Finance [1993] No.6

December 23, 1993

The present Administrative Measures of the People's Republic of China for Invoices were adopted by the State Council on December 12, 1993 and are hereby promulgated.

Minister of the Ministry of Finance: Liu Zhongli

Administrative Measures of the People's Republic of China for Invoices

Chapter I General Provisions
 
Article 1 These Measures have been formulated in accordance with the Law of the People's Republic of China on Administration of Tax Collection with a view toward strengthening the control of invoices and the supervision of financial affairs, ensuring the tax revenue of the State, and maintaining the economic order.
 
Article 2 All entities or individuals that print, receive, purchase, issue, obtain, or keep invoices (hereinafter referred to as "entities and individuals who print and use invoices") within the territory of the People's Republic of China must comply with 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 during the purchase and sale of goods, provision, acceptance of services, or in other business activities.
 
Article 4 The State Administration for Taxation shall take the overall responsibility for the nationwide control of invoices. The branches of the State Administration of Taxation and local the tax bureaus of the provinces, autonomous regions, and municipalities directly under the administration of the Central Government (hereinafter referred to as the "tax authorities of the provinces, autonomous regions, and municipalities directly under the administration of the Central Government") shall, based on their respective responsibilities, make joint efforts to maintain proper control of invoices within their respective administrative regions.
The relevant departments of finance, audit, administrations for industry and commerce, and public security shall within the scope of their responsibilities coordinate with the tax authorities to maintain proper control of invoices.
 
Article 5 The categories, order of duplicates, contents, and the range of usage of invoices shall be determined by the State Administration of Taxation.
 
Article 6 Any entity and individual may inform against any act in violation of the legislation for the control of invoices. Tax authorities shall maintain the secrecy of the informers and present them with appropriate rewards.

Chapter II Printing of Invoices
 
Article 7 Invoices shall be printed by enterprises appointed by tax authorities of the provinces, autonomous regions, and municipalities directly under the administration of the Central Government. Special invoices for Value-Added Tax shall be solely printed by the State Administration of Taxation. The Printing, forgery, or revision of invoices without permission is strictly prohibited.
 
Article 8 Devices against the forgery of invoices shall be produced by enterprises appointed by the State Administration of Taxation. Illegal manufacturing of these anti-forgery devices is strictly prohibited.
 
Article 9 The tax authorities of the provinces, autonomous regions, and municipalities directly under the administration of the Central Government shall implement the principle of unified control in regard to the printing of invoices, strictly examine the qualifications of the enterprises engaged in the printing of invoices, and issue invoice printing permits to those appointed enterprises.
 
Article 10 All invoices shall be issued with a nationwide uniform stamp for the supervision of the printing of invoices. The form of the stamp and the requirements for the printing and layout of invoices shall be stipulated by the State Administration of Taxation. The stamp for the supervision of the printing of invoices shall be created by the tax authorities of the provinces, autonomous regions, and municipalities directly under the administration of the Central Government.
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