Decision of the State Council on Revising the Administrative Measures of the People's Republic of China for Invoices
Decision of the State Council on Revising the Administrative Measures of the People's Republic of China for Invoices
Decision of the State Council on Revising the Administrative Measures of the People's Republic of China for Invoices
Order of the State Council No.587
December 20, 2010
The Decision of the State Council on Revising the Administrative Measures of the People's Republic of China for Invoices which was adopted at the 136th executive meeting of the State Council on December 8, 2010 is hereby issued and shall come into effect on February 1, 2011.
Premier: Wen Jiabao
Decision of the State Council on Revising the Administrative Measures of the People's Republic of China for Invoices
The State Council has decided to make the following amendments to the Administrative Measures of the People's Republic of China for Invoices:
Article 1 Article 2 shall be amended to read as follows:
Any entity and individual that prints, purchases, issues, obtains, keeps, and hands in for cancellation invoices within the territory of the people's republic of China (hereinafter referred to as "entity and individual printing and using invoices" must observe these Measures.
Article 2 Paragraphs 1 of Article 4 shall be amended to read as follows:
The competent taxation department under the State Council shall be exclusively responsible for the nation-wide administration of invoices. The local offices of the state administration of taxation in and the local taxation bureaus of each province, autonomous region and municipality directly under the Central Government (hereinafter referred to as the taxation authorities of the province, autonomous region and municipality) shall, according to their respective duties, work together to carry out the administration of invoices in a proper manner.
Article 3 Article 7 shall be amended to read as follows:
Special invoices for VAT shall be printed by enterprises fixed 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 enterprises fixed by the taxation authorities of the province, autonomous region and municipality. It is prohibited to print without authorization, forge, and alter invoices.
Article 4 Article 8 shall be amended as Article 9 which reads as follows:
The printing of invoices shall use the nation's unified special products for anti-fake invoices fixed by the competent taxation department under the State Council. It is prohibited to illegally manufacture special products for anti-fake invoices.
Article 5 Article 9 shall be amended as Article 8 which reads as follows:
Any enterprise which prints invoices shall meet the following conditions:
1. It possesses the printing business permit and business license;
2. Its equipment and technical standards are able to meet the requirements 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 calling for bidding, fix enterprises which print invoices and grant to the enterprises an invoice printing permit.
Article 6 Article 15 and Article 16 shall be amended as Article 15 which reads as follows:
Any entity and individual that needs to purchase invoices shall, on the basis of taxation registration certificate, identity documentation of the responsible person and the mould of special seal for invoices made according to the format specified by the competent taxation department under the State Council, go through the procedures for purchasing invoices with the competent taxation authority.
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