Decision of the Ministry of Finance on Revising the Administrative Measures for Financial Bills
Decision of the Ministry of Finance on Revising the Administrative Measures for Financial Bills
Decision of the Ministry of Finance on Revising the Administrative Measures for Financial Bills
Order of the Ministry of Finance of the People's Republic of China No.104
December 3, 2020
The Decision of the Ministry of Finance on Revising the Administrative Measures for Financial Bills, which has been deliberated and adopted at the second ministerial meeting on November 26, 2020, is hereby issued for implementation as of January 1, 2021.
Liu Kun, Minister
Decision of the Ministry of Finance on Revising the Administrative Measures for Financial Bills
To further strengthen the administration of financial bills, upon deliberation and decision at the ministerial meeting of the Ministry of Finance, the Administrative Measures for Financial Bills are revised as follows:
I. The phrase "printing and production" or "printed and produced" in Article 2, Article 4, Article 13, Article 28, Article 30, and Article 37 as well as in the chapter name of Chapter III shall be revised to read "printing and production under the supervision" or "printed and produced under the supervision".
II. The word "application" in Article 2, Article 19 to Article 24, Article 34, and Article35 as well as in the chapter name of Chapter IV shall be revised to read "requisition".
III. The word "hereinafter" in Paragraph 1 of Article 3 shall be revised to read "collectively", and Paragraph 2 thereof shall be revised to read: "The financial bills are the original vouchers of the financial income and expenses and accounting, and include financial bills in electronic and paper form. Electronic and paper financial bills have the same legal effect and are the important basis for the financial and accounting supervision and audit supervision."
IV. The phrase "finance authorities of people's governments of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the "provincial-level finance authorities")" in Paragraph 3 of Article 4 shall be revised to read "finance authorities of people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and the Bureau of Finance of the Xinjiang Production and Construction Corps (hereinafter referred to as the "provincial-level finance authorities")".
V. Article 5 shall be revised to read: "The finance authorities shall actively promote the administration reform of electronic financial bills to replace paper documents with digital information and replace manual signatures with electronic signatures, and shall issue, store, transmit and receive electronic financial bills through the computer and networking technology to realize the electronic issuance, automatic verification and cancellation, whole-process tracking, and source control of the financial bills."
VI. An article shall be added as Article 6 to read: "The finance authorities shall provide the service of checking the authenticity of electronic financial bills through the relevant public service platforms for bills."
VII. Article 6 shall be renumbered as Article 7, and Sub-item 2 of Item 1 thereof shall be deleted.
VIII. Article 7 shall be renumbered as Article 8, and revised to read: "The financial bills shall contain the name, series number, and supervision seal of the bills, the items, standards, quantity, amount, payer, issue date, issuing organization, issuer, reviewer and other relevant contents."
IX. Article 8 shall be renumbered as Article 9, and revised to read: "A paper bill generally contains three forms, including the stub form, receipt form, and bookkeeping form. The stub form shall be kept by the issuer, the receipt form shall be held by the payer, and the bookkeeping form shall be kept by the issuer as the accounting voucher.
A general non-tax revenue payment certificate contains five forms generally, including acknowledgement form, debit voucher, credit voucher, receipt form, and stub form. The acknowledgement form shall be returned to the holder, the debit form and the credit form shall be kept by the banks of the payer and payee respectively, the receipt form shall be held by the payer and stub form shall be kept by the holder."
X. An article shall be added as Article 11 to read: "The financial bills shall adopt the national unified styles, coding rules, and standards for electronic bill data, which are formulated by the Ministry of Finance.
The standards for electronic bill data shall include the contents such as data elements, data structures, data formats, and anti-counterfeiting methods. The finance authorities at all levels shall, according to the unified standards for electronic financial bill data, generate, transmit, store, and check electronic financial bills."
XI. Article 10 shall be renumbered as Article 12, and the phrase "finance authorities" in Paragraph 2 thereof shall be revised to read "the Ministry of Finance".
XII. Article 11 shall be deleted.
XIII. Article 14 shall be renumbered as Article 15, and the phrase "special anti-fake articles" therein shall be deleted.
XIV. Article 17 shall be deleted.
XV. An article shall be added as Article 20 to read: "The finance authorities and the staff thereof shall provide convenience for applicants, and inform them of relevant procedures, materials, requirements, and basis for the requisition of financial bills in a one-off manner."
XVI. Article 20 shall be renumbered as Article 21, and revised to read: "For the requisition of the financial bills for the first time, the Financial Bill Requisition Certificate shall be handled pursuant to relevant procedures.
Where an applicant applies for a Financial Bill Requisition Certificate, it shall submit a letter of application, fill in the Application Form for Requisition of Financial Bills, provide verifiable information related to the category of the financial bills as required, and assume legal responsibility for the authenticity of the information provided."
XVII. Article 21 shall be renumbered as Article 22, and Paragraph 2 thereof shall be revised to read: "The Financial Bill Requisition Certificate shall contain the basic information of the applicant, the name of the financial bill to be requisitioned and item name, requisition records of financial bills, inspection records of verified and cancelled financial bills, inspection results records of verified and cancelled financial bills, and other contents."
XVIII. Article 22 shall be renumbered as Article 23, and revised to read: "For the re-requisition of the financial bills, the Financial Bill Requisition Certificate shall be presented, and the information about the utilization of the previous bills, including the types, volumes (copies), start and stop series number, utilized copies, void copies, collected amount and counterfoil of the financial bills, and other contents shall be provided. The finance authorities accepting the application shall, after verifying the same, grant new financial bills."
XIX. Article 25 shall be deleted.
XX. An article shall be added as Article 27 to read: "Where an entity utilizing the financial bills issues an electronic bill, it shall ensure that the electronic bill and its metadata are intact, have reliable source, and have not been illegally altered from the date of their generation, and any form changes in the transmission process may not affect the authenticity and integrity of the electronic financial bills."
XXI. Article 27 shall be renumbered as Article 28, and the phrase "financial bills" in Paragraph 2 thereof shall be revised to read "paper bills".
XXII. An article shall be added as Article 33 to read: "Entities utilizing the financial bills and entity payer shall accurately, completely and effectively receive and read electronic financial bills, and archive the same into accounts in accordance with relevant administration requirements such as accounting information technology application and accounting archives."
XXIII. Article 32 shall be renumbered as Article 34, and the phrase "financial bills" therein shall be revised to read "paper bills".
XXIV. Article 40 shall be renumbered as Article 42, and Paragraph 1 thereof shall be revised to read: "Any entity or individual who violates these Measures and commits any one of following acts, the finance authority at or above the county level shall order such entity or individual to make corrections and give warning to such entity and individual; for any violation not occurred in the operating activities, a fine of less than CNY1,000 shall be imposed; for any violation occurred in the operating activities, if there are any illegal gains, a fine of less than three times the illegal gains and not exceeding CNY30,000 shall be imposed, and if there is no illegal gains, a fine of less than CNY10,000 shall be imposed. If a crime is constituted, the entity or individual involved in the case shall be subject to the investigation for criminal liability:
1.
......
Order of the Ministry of Finance of the People's Republic of China No.104
December 3, 2020
The Decision of the Ministry of Finance on Revising the Administrative Measures for Financial Bills, which has been deliberated and adopted at the second ministerial meeting on November 26, 2020, is hereby issued for implementation as of January 1, 2021.
Liu Kun, Minister
Decision of the Ministry of Finance on Revising the Administrative Measures for Financial Bills
To further strengthen the administration of financial bills, upon deliberation and decision at the ministerial meeting of the Ministry of Finance, the Administrative Measures for Financial Bills are revised as follows:
I. The phrase "printing and production" or "printed and produced" in Article 2, Article 4, Article 13, Article 28, Article 30, and Article 37 as well as in the chapter name of Chapter III shall be revised to read "printing and production under the supervision" or "printed and produced under the supervision".
II. The word "application" in Article 2, Article 19 to Article 24, Article 34, and Article35 as well as in the chapter name of Chapter IV shall be revised to read "requisition".
III. The word "hereinafter" in Paragraph 1 of Article 3 shall be revised to read "collectively", and Paragraph 2 thereof shall be revised to read: "The financial bills are the original vouchers of the financial income and expenses and accounting, and include financial bills in electronic and paper form. Electronic and paper financial bills have the same legal effect and are the important basis for the financial and accounting supervision and audit supervision."
IV. The phrase "finance authorities of people's governments of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the "provincial-level finance authorities")" in Paragraph 3 of Article 4 shall be revised to read "finance authorities of people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and the Bureau of Finance of the Xinjiang Production and Construction Corps (hereinafter referred to as the "provincial-level finance authorities")".
V. Article 5 shall be revised to read: "The finance authorities shall actively promote the administration reform of electronic financial bills to replace paper documents with digital information and replace manual signatures with electronic signatures, and shall issue, store, transmit and receive electronic financial bills through the computer and networking technology to realize the electronic issuance, automatic verification and cancellation, whole-process tracking, and source control of the financial bills."
VI. An article shall be added as Article 6 to read: "The finance authorities shall provide the service of checking the authenticity of electronic financial bills through the relevant public service platforms for bills."
VII. Article 6 shall be renumbered as Article 7, and Sub-item 2 of Item 1 thereof shall be deleted.
VIII. Article 7 shall be renumbered as Article 8, and revised to read: "The financial bills shall contain the name, series number, and supervision seal of the bills, the items, standards, quantity, amount, payer, issue date, issuing organization, issuer, reviewer and other relevant contents."
IX. Article 8 shall be renumbered as Article 9, and revised to read: "A paper bill generally contains three forms, including the stub form, receipt form, and bookkeeping form. The stub form shall be kept by the issuer, the receipt form shall be held by the payer, and the bookkeeping form shall be kept by the issuer as the accounting voucher.
A general non-tax revenue payment certificate contains five forms generally, including acknowledgement form, debit voucher, credit voucher, receipt form, and stub form. The acknowledgement form shall be returned to the holder, the debit form and the credit form shall be kept by the banks of the payer and payee respectively, the receipt form shall be held by the payer and stub form shall be kept by the holder."
X. An article shall be added as Article 11 to read: "The financial bills shall adopt the national unified styles, coding rules, and standards for electronic bill data, which are formulated by the Ministry of Finance.
The standards for electronic bill data shall include the contents such as data elements, data structures, data formats, and anti-counterfeiting methods. The finance authorities at all levels shall, according to the unified standards for electronic financial bill data, generate, transmit, store, and check electronic financial bills."
XI. Article 10 shall be renumbered as Article 12, and the phrase "finance authorities" in Paragraph 2 thereof shall be revised to read "the Ministry of Finance".
XII. Article 11 shall be deleted.
XIII. Article 14 shall be renumbered as Article 15, and the phrase "special anti-fake articles" therein shall be deleted.
XIV. Article 17 shall be deleted.
XV. An article shall be added as Article 20 to read: "The finance authorities and the staff thereof shall provide convenience for applicants, and inform them of relevant procedures, materials, requirements, and basis for the requisition of financial bills in a one-off manner."
XVI. Article 20 shall be renumbered as Article 21, and revised to read: "For the requisition of the financial bills for the first time, the Financial Bill Requisition Certificate shall be handled pursuant to relevant procedures.
Where an applicant applies for a Financial Bill Requisition Certificate, it shall submit a letter of application, fill in the Application Form for Requisition of Financial Bills, provide verifiable information related to the category of the financial bills as required, and assume legal responsibility for the authenticity of the information provided."
XVII. Article 21 shall be renumbered as Article 22, and Paragraph 2 thereof shall be revised to read: "The Financial Bill Requisition Certificate shall contain the basic information of the applicant, the name of the financial bill to be requisitioned and item name, requisition records of financial bills, inspection records of verified and cancelled financial bills, inspection results records of verified and cancelled financial bills, and other contents."
XVIII. Article 22 shall be renumbered as Article 23, and revised to read: "For the re-requisition of the financial bills, the Financial Bill Requisition Certificate shall be presented, and the information about the utilization of the previous bills, including the types, volumes (copies), start and stop series number, utilized copies, void copies, collected amount and counterfoil of the financial bills, and other contents shall be provided. The finance authorities accepting the application shall, after verifying the same, grant new financial bills."
XIX. Article 25 shall be deleted.
XX. An article shall be added as Article 27 to read: "Where an entity utilizing the financial bills issues an electronic bill, it shall ensure that the electronic bill and its metadata are intact, have reliable source, and have not been illegally altered from the date of their generation, and any form changes in the transmission process may not affect the authenticity and integrity of the electronic financial bills."
XXI. Article 27 shall be renumbered as Article 28, and the phrase "financial bills" in Paragraph 2 thereof shall be revised to read "paper bills".
XXII. An article shall be added as Article 33 to read: "Entities utilizing the financial bills and entity payer shall accurately, completely and effectively receive and read electronic financial bills, and archive the same into accounts in accordance with relevant administration requirements such as accounting information technology application and accounting archives."
XXIII. Article 32 shall be renumbered as Article 34, and the phrase "financial bills" therein shall be revised to read "paper bills".
XXIV. Article 40 shall be renumbered as Article 42, and Paragraph 1 thereof shall be revised to read: "Any entity or individual who violates these Measures and commits any one of following acts, the finance authority at or above the county level shall order such entity or individual to make corrections and give warning to such entity and individual; for any violation not occurred in the operating activities, a fine of less than CNY1,000 shall be imposed; for any violation occurred in the operating activities, if there are any illegal gains, a fine of less than three times the illegal gains and not exceeding CNY30,000 shall be imposed, and if there is no illegal gains, a fine of less than CNY10,000 shall be imposed. If a crime is constituted, the entity or individual involved in the case shall be subject to the investigation for criminal liability:
1.
......