Administrative Measures of the People's Republic of China for Invoices (Revised in 2023)
Administrative Measures of the People's Republic of China for Invoices (Revised in 2023)
Administrative Measures of the People's Republic of China for Invoices (Revised in 2023)
Order of the State Council of the People's Republic of China No. 764
July 20, 2023
(Approved by the State Council on December 12, 1993, promulgated by the Order of the Ministry of Finance No.6 on December 23, 1993, revised for the first time under the Decision of the State Council on Revising the Administrative Measures of the People's Republic of China for Invoices on December 20, 2010; revised for the second time under the Decision of the State Council on Revising Certain Administrative Regulations on March 2, 2019; and revised for the third time under the Decision of the State Council on Revising and Repealing Certain Administrative Regulations on July 20, 2023)
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 organizations and individuals that print, procure, issue, receive, keep, and cancel invoices within the territory of the People's Republic of China (hereinafter referred to as the "organizations 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 issued or received in purchases and sales of goods, provision or receipt of services and in other business activities
Invoices include paper invoices and electronic invoices. Electronic invoices hold the same legal validity as paper invoices. The State proactively promote the use of electronic invoices.
Article 4 Invoice management shall adhere to and strengthen the leadership of the Party and serve economic and social development.
The competent tax department under the State Council shall be centrally responsible for the nationwide administration of invoices. The tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the tax 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, market regulation, and public security shall, within the scope of their duties, coordinate with the tax authorities for better administration of invoices.
Article 5 Specific administrative measures regarding the categories, number of sheets, content, coding rules, data standards, and the scope of usage of invoices shall be introduced by the competent tax department under the State Council.
Article 6 Any organizations and individuals may inform against any act violating the provisions for the administration of invoices. Tax authorities shall maintain secrecy for the informants 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 tax department under the State Council; other invoices shall, in accordance with the provisions of the competent tax department under the State Council, be printed by enterprises determined by the tax 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.
Tax authorities shall determine enterprises which print invoices in accordance with the relevant provisions on government procurement.
Article 9 Printing of invoices shall use the anti-counterfeiting supplies for invoices designated by the competent tax department under the State Council. Illegal manufacturing of anti-counterfeit supplies for invoices is prohibited.
Article 10 Invoices shall be stamped with a nationwide uniform mark for supervision of the printing of invoices (the "invoice supervision mark"). The format of the invoice supervision mark and the printing requirements for invoice forms shall be stipulated by the competent tax department under the State Council.
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Order of the State Council of the People's Republic of China No. 764
July 20, 2023
(Approved by the State Council on December 12, 1993, promulgated by the Order of the Ministry of Finance No.6 on December 23, 1993, revised for the first time under the Decision of the State Council on Revising the Administrative Measures of the People's Republic of China for Invoices on December 20, 2010; revised for the second time under the Decision of the State Council on Revising Certain Administrative Regulations on March 2, 2019; and revised for the third time under the Decision of the State Council on Revising and Repealing Certain Administrative Regulations on July 20, 2023)
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 organizations and individuals that print, procure, issue, receive, keep, and cancel invoices within the territory of the People's Republic of China (hereinafter referred to as the "organizations 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 issued or received in purchases and sales of goods, provision or receipt of services and in other business activities
Invoices include paper invoices and electronic invoices. Electronic invoices hold the same legal validity as paper invoices. The State proactively promote the use of electronic invoices.
Article 4 Invoice management shall adhere to and strengthen the leadership of the Party and serve economic and social development.
The competent tax department under the State Council shall be centrally responsible for the nationwide administration of invoices. The tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the tax 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, market regulation, and public security shall, within the scope of their duties, coordinate with the tax authorities for better administration of invoices.
Article 5 Specific administrative measures regarding the categories, number of sheets, content, coding rules, data standards, and the scope of usage of invoices shall be introduced by the competent tax department under the State Council.
Article 6 Any organizations and individuals may inform against any act violating the provisions for the administration of invoices. Tax authorities shall maintain secrecy for the informants 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 tax department under the State Council; other invoices shall, in accordance with the provisions of the competent tax department under the State Council, be printed by enterprises determined by the tax 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.
Tax authorities shall determine enterprises which print invoices in accordance with the relevant provisions on government procurement.
Article 9 Printing of invoices shall use the anti-counterfeiting supplies for invoices designated by the competent tax department under the State Council. Illegal manufacturing of anti-counterfeit supplies for invoices is prohibited.
Article 10 Invoices shall be stamped with a nationwide uniform mark for supervision of the printing of invoices (the "invoice supervision mark"). The format of the invoice supervision mark and the printing requirements for invoice forms shall be stipulated by the competent tax department under the State Council.
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