Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices (Amended in 2024)
Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices (Amended in 2024)
Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices (Amended in 2024)
Order of the State Taxation Administration No.56
January 15, 2024
(Promulgated by Order No. 25 of the State Taxation Administration on February 14, 2011; amended for the first time in accordance with the Decision of the State Taxation Administration on Revising the Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices on December 27, 2014; amended for the second time in accordance with the Decision of the State Taxation Administration on Revising Certain Departmental Rules of the Tax System on June 15, 2018; amended for the third time in accordance with the Decision of the State Taxation Administration on Announcing the Cancelation of a Batch of Tax Certification Items and Abolishing and Amending Some Rules and Normative Documents on July 24, 2019; and amended for the fourth time in accordance with the Decision of the State Taxation Administration on Revising the Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices on January 15, 2024)
Chapter I General Provisions
Article 1 The Implementing Rules are formulated in accordance with the Administrative Measures of the People's Republic of China for Invoices (hereinafter referred to as the “Measures”).
Article 2 Invoices using a uniform format in the whole country shall be determined by the State Taxation Administration (STA).
Invoices using a uniform format within a province, autonomous region or municipality directly under the Central Government shall be determined by the tax administrations (hereinafter referred to as “tax administrations of provinces”) of the province, autonomous region or municipality directly under the Central Government.
Article 3 The term "electronic invoice" under these Measures refers to the certificates of payment or receipt of money made out or received in the form of data message in the purchases and sales of goods, provision or acceptance of services and in other business activities pursuant to the administrative regulations of tax authorities.
Electronic invoices hold the same legal validity as paper invoices and shall not be rejected by any entity or individual.
Article 4 The tax authority shall build an electronic invoice service platform to provide the entities and individuals that use invoices with the service on issuing, delivery, and inspection of invoices in digital or any other electronic form.
Article 5 The tax authority shall, in accordance with laws and administrative regulations, establish and improve the invoice data security management system for invoice data security.
Entities and individuals shall process invoice data in accordance with the regulations of the State Taxation Administration, while undertaking the obligation to safeguard invoice data security pursuant to the law, and shall neither keep invoice data in excess of the prescribed quantity nor use, sell, or provide to others any invoice data in violation of laws and regulations.
Article 6 The basic sheets of paper 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 at or above the provincial level may, according to the situation of invoice management and the needs of taxpayers' business operations, increase or decrease the number of sheets other than the invoice sheet and determine their uses.
Article 7 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 tax rate (charge rate), the amount of tax, the name of the invoice issuer, the invoicing date, and the name (seal) of the unit or individual that issues the invoice.
Tax authorities at or above the provincial level may, according to the need of economic activities and invoice management, determine the specific details included on invoices.
Article 8 Any entity that receives and uses invoices may apply in writing to the relevant tax authority to use invoices with its name printed thereon, and the tax authority shall confirm the type and quantity of invoices with the entity's name printed thereon in accordance with the provisions of Article 15 of the Measures.
Chapter II Printing and Preparation of Invoices
Article 9 The tax authorities shall supervise and administer enterprises’ printing of invoices in accordance with the government procurement contracts and the requirements for the administration of anti-counterfeiting products for invoices.
Article 10 Nationwide uniform measures for preventing fake paper invoices shall be determined by the STA, while the tax administrations of the provinces may issue more anti-forgery measures in their respective regions in light of the actual needs which shall be reported to the STA for archival purposes.
Products specially designed to prevent fake paper invoices shall be kept in designated warehouses for the avoidance of any loss.
......
Order of the State Taxation Administration No.56
January 15, 2024
(Promulgated by Order No. 25 of the State Taxation Administration on February 14, 2011; amended for the first time in accordance with the Decision of the State Taxation Administration on Revising the Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices on December 27, 2014; amended for the second time in accordance with the Decision of the State Taxation Administration on Revising Certain Departmental Rules of the Tax System on June 15, 2018; amended for the third time in accordance with the Decision of the State Taxation Administration on Announcing the Cancelation of a Batch of Tax Certification Items and Abolishing and Amending Some Rules and Normative Documents on July 24, 2019; and amended for the fourth time in accordance with the Decision of the State Taxation Administration on Revising the Implementing Rules for the Administrative Measures of the People's Republic of China for Invoices on January 15, 2024)
Chapter I General Provisions
Article 1 The Implementing Rules are formulated in accordance with the Administrative Measures of the People's Republic of China for Invoices (hereinafter referred to as the “Measures”).
Article 2 Invoices using a uniform format in the whole country shall be determined by the State Taxation Administration (STA).
Invoices using a uniform format within a province, autonomous region or municipality directly under the Central Government shall be determined by the tax administrations (hereinafter referred to as “tax administrations of provinces”) of the province, autonomous region or municipality directly under the Central Government.
Article 3 The term "electronic invoice" under these Measures refers to the certificates of payment or receipt of money made out or received in the form of data message in the purchases and sales of goods, provision or acceptance of services and in other business activities pursuant to the administrative regulations of tax authorities.
Electronic invoices hold the same legal validity as paper invoices and shall not be rejected by any entity or individual.
Article 4 The tax authority shall build an electronic invoice service platform to provide the entities and individuals that use invoices with the service on issuing, delivery, and inspection of invoices in digital or any other electronic form.
Article 5 The tax authority shall, in accordance with laws and administrative regulations, establish and improve the invoice data security management system for invoice data security.
Entities and individuals shall process invoice data in accordance with the regulations of the State Taxation Administration, while undertaking the obligation to safeguard invoice data security pursuant to the law, and shall neither keep invoice data in excess of the prescribed quantity nor use, sell, or provide to others any invoice data in violation of laws and regulations.
Article 6 The basic sheets of paper 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 at or above the provincial level may, according to the situation of invoice management and the needs of taxpayers' business operations, increase or decrease the number of sheets other than the invoice sheet and determine their uses.
Article 7 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 tax rate (charge rate), the amount of tax, the name of the invoice issuer, the invoicing date, and the name (seal) of the unit or individual that issues the invoice.
Tax authorities at or above the provincial level may, according to the need of economic activities and invoice management, determine the specific details included on invoices.
Article 8 Any entity that receives and uses invoices may apply in writing to the relevant tax authority to use invoices with its name printed thereon, and the tax authority shall confirm the type and quantity of invoices with the entity's name printed thereon in accordance with the provisions of Article 15 of the Measures.
Chapter II Printing and Preparation of Invoices
Article 9 The tax authorities shall supervise and administer enterprises’ printing of invoices in accordance with the government procurement contracts and the requirements for the administration of anti-counterfeiting products for invoices.
Article 10 Nationwide uniform measures for preventing fake paper invoices shall be determined by the STA, while the tax administrations of the provinces may issue more anti-forgery measures in their respective regions in light of the actual needs which shall be reported to the STA for archival purposes.
Products specially designed to prevent fake paper invoices shall be kept in designated warehouses for the avoidance of any loss.
......