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

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

Order of the State Administration of Taxation No.25

February 14, 2011

The Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices, deliberated by and adopted at the first executive meeting of the State Administration of Taxation on January 27, 2011, are hereby promulgated for implementation as of February 1, 2011.

Xiao Jie Director of the State Administration of Taxation

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

Chapter I General Provisions

Article 1 The Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices (hereinafter referred to as the "Implementing Rules") are formulated in accordance with the provisions of the Administrative Measures of the People's Republic of China for Invoices (hereinafter referred to as the "Measures").

Article 2 National invoices of a unified format shall be determined by the State Administration of Taxation.
Invoices of a unified format in a particular province, autonomous region or municipality directly under the Central Government shall be determined by the state taxation bureau and local taxation bureau of the province, autonomous region or municipality directly under the Central Government (hereinafter referred to as "provincial-level tax authority").

Article 3 The basic sheets of invoices shall include the stub sheet, invoice sheet and account sheet, with the stub sheet to be retained by the recipient or invoice issuer for future reference, the invoice sheet to be used by the payer or the invoice receiver as the original voucher for payment, and the account sheet to be used by the recipient or invoice issuer as the original voucher for keeping accounts.
Tax authorities above the provincial level may, according to the situation of invoice management and the need of taxpayers' business operations, increase or decrease the number of sheets other than the invoice sheet and determine their uses.

Article 4 The basic details of invoices shall include the name of the invoice, invoice code and number, the sequence of invoice sheets and their uses, the client's name, the bank and account number, the name of commodity or business items, the measurement unit, quantity, unit price, the value in words and figures, the name of the invoice issuer, the invoicing date, and the name (seal) of the unit or individual that issues the invoice.
Tax authorities above the provincial level may, according to the need of economic activities and invoice management, determine the specific details included on invoices.

Article 5 A taxpayer unit that has a fixed production and operation site and complete financial and invoice management systems, who need to use a large volume of invoices, or where the standard format of invoice cannot satisfy its business requirements, may apply to the tax authorities above the provincial level to print invoices that include the unit's name.

Chapter II Printing of Invoices

Article 6 Invoice printing permits shall be manufactured uniformly under the supervision of the State Administration of Taxation and shall be issued by the provincial-level tax authorities.
Tax authorities shall conduct supervision and administration over enterprises that print invoices and shall disqualify any enterprise that becomes ineligible.

Article 7 National uniform anti-counterfeit measures for invoices shall be determined by the State Administration of Taxation and the provincial-level tax authorities may increase their local anti-counterfeit measures for invoices in light of their needs and shall file the same with the State Administration of Taxation for record.
Special products for anti-counterfeit invoices shall be stored in a special warehouse as required and shall not be mislaid.
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