Decision of the State Administration of Taxation on Amending the Detailed Rules for the Implementation of the Measures of the People's Republic of China for the Administration of Invoices
On January 15, 2024, Decree No. 56 of the State Administration of Taxation was promulgated and will come into force on March 1, 2024).
Decree of the State Administration of Taxation
No. 56
The Decision of the State Administration of Taxation on Amending the Detailed Rules for the Implementation of the Measures of the People's Republic of China for the Administration of Invoices has been deliberated and passed at the third meeting of the State Administration of Taxation on December 29, 2023, and is hereby promulgated to take effect on March 1, 2024.
Director of the State Administration of Taxation: Hu Jinglin.
January 15, 2024.
Decision of the State Administration of Taxation on Amending the Detailed Rules for the Implementation of the Measures of the People's Republic of China for the Administration of Invoices
In order to ensure the effective implementation of the Measures for the Administration of Invoices of the People's Republic of China (hereinafter referred to as the "Measures") after its promulgation, the State Administration of Taxation has decided to make the following amendments to the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China:
1. An article shall be added as Article 3: "The term "electronic invoice" as mentioned in Article 3 of the Measures refers to the receipt and payment vouchers issued and collected in the form of data messages in accordance with the provisions of the tax authorities on the administration of invoices in the purchase and sale of goods, the provision or acceptance of services and other business activities.
Electronic invoices have the same legal effect as paper invoices, and no unit or individual may refuse to accept them. ”
2. One article shall be added as Article 4: "The tax authorities shall establish an electronic invoice service platform to provide digital and other forms of electronic invoice issuance, delivery, inspection and other services for units and individuals using invoices." ”
3. One article is added as Article 5: "The tax authorities shall, in accordance with the provisions of laws and administrative regulations, establish and improve the invoice data security management system to ensure the security of invoice data.
Units and individuals shall carry out invoice data processing activities in accordance with the relevant provisions of the State Administration of Taxation, undertake the obligation of invoice data security protection in accordance with the law, and shall not store invoice data in excess of the prescribed amount, and shall not use, illegally or illegally provide invoice data to others in violation of regulations. ”
Fourth, the fourth article is changed to the seventh article, the first paragraph is amended as: "the basic content of the invoice includes: the name of the invoice, the code and number, the number and purpose, the name of the customer, the bank and account number, the name of the commodity or the business item, the unit of measurement, the quantity, the unit price, the amount of the case and lowercase, the tax rate (collection rate), the amount of tax, the biller, the date of the billing, the name of the billing unit (individual) (chapter), etc. ”
5. Article 5 shall be changed to Article 8 and amended as: "The unit receiving the invoice may request the tax authorities in writing to use the invoice with the name of the unit, and the tax authority shall confirm the type and quantity of the invoice with the name of the unit in accordance with the provisions of Article 15 of the Measures. ”
6. Article 6 shall be changed to Article 9 and amended as: "The tax authorities shall supervise and manage the enterprises that print invoices in accordance with the requirements of the procurement contract and the management of invoice anti-counterfeiting supplies. ”
7. Article 10 shall be changed to Article 13, and the first paragraph shall be amended as: "The tax authorities supervising the production of invoices shall issue a notice of invoice printing as needed, and the printing enterprises shall print them in accordance with the requirements. ”
8. Article 13 shall be changed to Article 16, and the first paragraph shall be amended as: "The special invoice seal mentioned in Article 15 of the "Measures" refers to the seal with its name, unified social credit** or taxpayer identification number, and the words "special seal for invoices" stamped by the units and individuals receiving invoices when they issue paper invoices. ”
9. Article 15 shall be changed to Article 18 and amended as: "The method of receiving in Article 15 of the Measures refers to the methods of batch **, handing over the old and receiving the new, inspecting the old and receiving the new, and determining the quota.
The tax authorities shall determine or adjust the type, quantity, amount and method of receipt of invoices according to the degree of tax risk, tax credit level and actual business situation of units and individuals. ”
Articles 16, 18, 21, 22, 23 and 37 are deleted.
Ten. 1. An article shall be added as Article 25: "The amount provided for in Article 19 of the Measures shall not be changed, including the unit price and quantity of the amount involved in the calculation shall not be changed. ”
Ten. 2. Article 27 shall be changed to Article 26 and amended as: "After the issuance of paper invoices, if there is a return of sales, an error in invoicing, the suspension of taxable services, etc., and the invoice needs to be invalidated, all copies of the original invoice shall be withdrawn and the invoice shall be invalidated after indicating the word 'invalid'.
After the issuance of paper invoices, if there is a need to issue a red-letter invoice in the event of sales return, invoicing error, suspension of taxable services, sales discount, etc., the red-letter invoice shall be issued after the original invoice is withdrawn and the word 'Hongchong' is indicated. If it is not possible to recover all the copies of the original invoice, a red-letter invoice shall be issued after obtaining a valid certificate from the other party. ”
Ten. 3. One article shall be added as Article 27: "After the issuance of electronic invoices, if there is a return of sales, an error in invoicing, the suspension of taxable services, a sales discount, etc., a red-letter invoice shall be issued in accordance with the regulations. ”
Ten. Article 28 shall be amended as: "When units and individuals issue invoices, they shall fill in the complete items and the contents are true.
The issuance of paper invoices shall be filled in in accordance with the order of the invoice number, with clear handwriting, all copies printed at one time, the content is completely consistent, and the invoice copy and the deduction copy shall be stamped with a special invoice seal. ”
Ten. 5. One article shall be added as Article 29: "The term "inconsistency with the actual business situation" mentioned in Article 21 of the Measures refers to one of the following acts:
1) Issuing or obtaining invoices without purchasing or selling goods, providing or receiving services, or engaging in other business activities;
2) There are purchases and sales of goods, provision or acceptance of services, or other business activities, but the purchaser, seller, commodity name, business item, amount, etc. stated in the invoice issued or obtained are inconsistent with the actual situation. ”
Ten. 6. One article shall be added as Article 31: "Units and individuals providing services such as the collection and issuance of invoices to their clients shall be subject to the supervision of the tax authorities, and the maximum amount of invoice data stored shall comply with the provisions of the tax authorities. ”
Ten. 7. One article shall be added as Article 32: "If an electronic invoice information system is developed to provide others with tax-related services such as invoice data inquiry, storage, and use, it shall comply with the data standards and management regulations of the tax authorities, and sign an agreement with the client, and shall not use invoice data beyond the scope of authorization." ”
Ten. 8. One article is added as Article 34: "The identity verification mentioned in Article 26 of the Measures refers to the fact that when units and individuals receive, issue and issue taxes, their handlers shall handle taxes in real names. ”
Ten. 9. One article is added as Article 36: "The tax authorities may extract, retrieve, consult and copy the invoice data during the invoice inspection. ”
Two. 10. Article 34 shall be changed to Article 39 and be amended as: "If the taxation authorities impose penalties on violations of the invoice management regulations in accordance with the law, the taxation authorities at or above the county level shall decide; If the penalty is less than 2,000 yuan, it can be determined by the tax office. ”
Two. Ten. 1. One article is added as Article 40: "Item 6 of Article 33 of the Measures stipulates that other vouchers shall be used in lieu of invoices, including:
1) Where an invoice should be issued but no invoice is issued, other vouchers are used instead of invoices;
2) If the invoice should be obtained but the invoice is not obtained, other vouchers other than the invoice or self-made vouchers shall be used for tax deduction, export tax rebates, pre-tax deductions and financial reimbursements;
3) Obtain invoices that do not meet the requirements for tax deduction, export tax rebates, pre-tax deductions and financial reimbursements.
If it constitutes tax evasion, fraudulent export tax rebate or false invoicing, it shall be implemented in accordance with the relevant provisions of the "Law of the People's Republic of China on the Administration of Tax Collection" and the "Measures". ”
Two. Ten. 2. Article 35 shall be changed to Article 41 and be amended as: "The announcement mentioned in Article 38 of the Measures refers to the fact that the tax authorities shall announce the illegal invoices of taxpayers in tax offices or on radio, television, newspapers, periodicals, networks and other news**. The content of the announcement includes: the name of the taxpayer, the unified social credit** or taxpayer identification number, the place of business, and the specific circumstances of the violation of the invoice management regulations. ”
Two. Ten. 3. One article is added as Article 43: "The taxation bureaus of cities specifically designated in the state plan shall do a good job in invoice management with reference to the responsibilities of the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government in the Measures. ”
Two. Ten. 4. In Articles 3, 7, 14 and 31, "invoice" is amended to "paper invoice".
Two. Ten. 5. The title of Chapter III and the word "purchase" in Article 14 are amended to "use".
In addition, the order of the provisions and individual words have been adjusted and modified accordingly.
This decision shall take effect on March 1, 2024.
Detailed Rules for the Implementation of the Measures of the People's Republic of China for the Administration of Invoices shall be amended accordingly and re-promulgated in accordance with this decision.
Detailed Rules for the Implementation of the Measures of the People's Republic of China
Decree No. 25 of the State Administration of Taxation promulgated on February 14, 2011 Amended for the first time in accordance with the Decision of the State Administration of Taxation on Amending the Detailed Rules for the Implementation of the Measures for the Administration of Invoices of the People's Republic of China on December 27, 2014 Amended for the second time in accordance with the Decision of the State Administration of Taxation on Amending the Regulations of Certain Tax Authorities on June 15, 2018 The third amendment to the Decision of the State Administration of Taxation on Announcing the Cancellation of a Batch of Tax Certification Items and the Abolition and Amendment of Some Regulations and Normative Documents According to the fourth amendment to the Decision of the State Administration of Taxation on Amending the Detailed Rules for the Implementation of the Measures of the People's Republic of China on the Administration of Invoices dated January 15, 2024).
Chapter I: General Provisions.
Article 1 In accordance with the provisions of the Measures of the People's Republic of China for the Administration of Invoices (hereinafter referred to as the "Measures"), these implementation rules are formulated.
Article 2 The invoice of uniform style nationwide shall be determined by the State Administration of Taxation.
Invoices with uniform specifications within the scope of provinces, autonomous regions and municipalities directly under the Central Government shall be determined by the taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the provincial taxation bureaus).
Article 3 The term "electronic invoice" as mentioned in Article 3 of the Measures refers to the receipt and payment vouchers issued and received in the form of data messages in accordance with the provisions of the tax authorities on the administration of invoices in the purchase and sale of goods, the provision or acceptance of services and other business activities.
Electronic invoices have the same legal effect as paper invoices, and no unit or individual may refuse to accept them.
Article 4 The taxation authorities shall establish an electronic invoice service platform to provide digital and other forms of electronic invoice issuance, delivery and inspection services for invoicing units and individuals.
Article 5: Taxation authorities shall, in accordance with the provisions of laws and administrative regulations, establish and complete systems for the security management of invoice data to ensure the security of invoice data.
Units and individuals shall carry out invoice data processing activities in accordance with the relevant provisions of the State Administration of Taxation, undertake the obligation of invoice data security protection in accordance with the law, and shall not store invoice data in excess of the prescribed amount, and shall not use, illegally or illegally provide invoice data to others in violation of regulations.
Article 6 The basic copies of paper invoices include stub copies, invoice copies, and bookkeeping copies. The stub copy shall be retained by the payee or the biller for future reference; The invoice copy shall be used as the original voucher for payment by the payer or the drawee; The bookkeeping copy is used by the payee or the biller as the original bookkeeping document.
The tax authorities at or above the provincial level may, according to the management of paper invoices and the business needs of taxpayers, increase or decrease the number of copies other than the invoice copies, and determine their uses.
Article 7 The basic content of the invoice includes: the name of the invoice, the code and number, the number and purpose, the name of the customer, the bank and the account number, the name of the commodity or the business item, the unit of measurement, the quantity, the unit price, the amount of the upper and lower case, the tax rate (collection rate), the tax amount, the biller, the date of the billing, the name of the billing unit (individual) (chapter), etc.
The tax authorities at or above the provincial level can determine the specific content of the invoice according to the needs of economic activities and invoice management.
Article 8 The entity receiving the invoice may request the tax authorities in writing to use the invoice with the name of the unit, and the tax authority shall confirm the type and quantity of the invoice with the name of the unit in accordance with the provisions of Article 15 of the Measures.
Chapter II Printing of Invoices.
Article 9 The tax authorities shall supervise and administer the printing of invoices in accordance with the requirements of the procurement contract and the management of invoice anti-counterfeiting supplies.
Article 10 The national unified anti-counterfeiting measures for paper invoices shall be determined by the State Administration of Taxation, and the provincial taxation bureau may increase the anti-counterfeiting measures for paper invoices in the region as needed, and file with the State Administration of Taxation.
Special anti-counterfeiting items for paper invoices shall be kept in a special warehouse in accordance with the provisions and shall not be lost. Defective products and waste products shall be destroyed in a centralized manner under the supervision of the tax authorities.
Article 11 The National Unified Invoice Supervision Chapter is the legal symbol of the tax authorities to manage the invoice, and its shape, specification, content and printing color shall be prescribed by the State Administration of Taxation.
Article 12 The State Administration of Taxation shall determine the nationwide invoice version; The change of invoice within the scope of provinces, autonomous regions and municipalities directly under the Central Government shall be determined by the provincial taxation bureau.
When the invoice is changed, an announcement shall be made.
Article 13 The tax authorities supervising the production of invoices shall issue a notice of invoice printing as required, and the printing enterprise shall print it in accordance with the requirements.
The notice of invoice printing shall indicate the name of the enterprise that printed the invoice, the name of the unit using the invoice, the name of the invoice, the code, the type, the number, the specification, the color, the number of printing, the starting and ending numbers, the time and place of delivery, etc.
Article 14 The finished products printed by the printing invoice enterprise shall be kept in the special warehouse after acceptance in accordance with the provisions and shall not be lost. Waste products shall be destroyed in a timely manner.
Chapter III Collection of Invoices.
Article 15 The identity certificate of the handler referred to in Article 15 of the Measures refers to the resident identity card, passport or other documents that can prove the identity of the handler.
Article 16 The term "special invoice seal" as used in Article 15 of the Measures refers to the seal affixed by the receiving unit and individual when issuing paper invoices with its name, unified social credit** or taxpayer identification number, and the words "special seal for invoices".
The style of the special invoice seal shall be determined by the State Administration of Taxation.
Article 17 The tax authorities shall retain the impressions of the special invoice seals provided by the entities and individuals receiving paper invoices for future reference.
Article 18 The method of receiving in Article 15 of the Measures refers to the methods of batch **, handing over the old and receiving the new, inspecting the old and receiving the new, and determining the quota.
The tax authorities shall determine or adjust the type, quantity, amount and method of receipt of invoices according to the degree of tax risk, tax credit level and actual business situation of units and individuals.
Article 19 The use of invoices mentioned in Article 15 of the Measures refers to the receipt and storage of invoices and related invoicing data.
Article 20 The written certificate mentioned in Article 16 of the Measures refers to the relevant business contracts, agreements or other materials recognized by the tax authorities.
Article 21 The tax authorities shall sign an agreement with the entrusted unit to clarify the type, object, content and related responsibilities of the tax authorities.
Chapter IV Issuance and Custody of Invoices.
Article 22 Under the special circumstances mentioned in Article 18 of the Measures, the invoice issued by the payer to the payee refers to the following circumstances:
1) When the acquiring entity and the withholding agent make personal payments;
2) The State Administration of Taxation deems it necessary to issue invoices to the payee in other cases.
Article 23: The Provincial Taxation Bureau shall determine whether the issuance of invoices on a case-by-case basis may be exempted from the retail sale of small-amount commodities or the provision of sporadic services to consumers.
Article 24 Units and individuals who fill in invoices must issue invoices when business income is recognized. Invoices are not allowed to be issued without business operations.
Article 25 The amount specified in Article 19 of the Measures shall not be changed, including the unit price and quantity of the amount involved in the calculation shall not be changed.
Article 26 After the issuance of paper invoices, if there is a need to invalidate the invoice due to the return of sales, incorrect invoicing, suspension of taxable services, etc., the invoice shall be invalidated after all copies of the original invoice shall be withdrawn and the word "invalidated" shall be indicated.
After the issuance of paper invoices, if there is a need to issue a red-letter invoice in the event of sales return, invoicing error, suspension of taxable services, sales discount, etc., the red-letter invoice shall be issued after the original invoice is withdrawn and the word 'Hongchong' is indicated. If it is not possible to recover all the copies of the original invoice, a red-letter invoice shall be issued after obtaining a valid certificate from the other party.
Article 27 After the issuance of electronic invoices, if there is a return of sales, an error in invoicing, the suspension of taxable services, a sales discount, etc., a red letter invoice shall be issued in accordance with the regulations.
Article 28 When issuing invoices, units and individuals shall fill in the complete items and the contents are true.
The issuance of paper invoices shall be filled in in accordance with the order of the invoice number, with clear handwriting, all copies printed at one time, the content is completely consistent, and the invoice copy and the deduction copy shall be stamped with a special invoice seal.
Article 29 The term "inconsistency" in Article 21 of the Measures refers to one of the following acts:
1) Issuing or obtaining invoices without purchasing or selling goods, providing or receiving services, or engaging in other business activities;
2) There are purchases and sales of goods, provision or acceptance of services, or other business activities, but the purchaser, seller, commodity name, business item, amount, etc. stated in the invoice issued or obtained are inconsistent with the actual situation.
Article 30 Invoices shall be issued in Chinese. Ethnic autonomous areas may use one of the ethnic scripts commonly used in the area at the same time.
Article 31 Units and individuals providing services such as the collection and issuance of invoices to their clients shall be subject to the supervision of the tax authorities, and the maximum amount of invoice data stored shall comply with the provisions of the tax authorities.
Article 32 Where an electronic invoice information system is developed to provide others with tax-related services such as invoice data inquiry, storage, and use, it shall comply with the data standards and management provisions of the tax authorities, and sign an agreement with the client, and shall not use invoice data beyond the scope of authorization.
Article 33 The use area specified in Article 25 of the Measures refers to the area specified by the State Administration of Taxation and the Provincial Taxation Bureau.
Article 34 The identity verification mentioned in Article 26 of the Measures refers to the fact that when units and individuals receive, issue and issue taxes, their handlers shall handle taxes in their real names.
Article 35 Units and individuals using paper invoices shall properly keep the invoices. In the event of loss of invoices, it shall be reported to the tax authorities in writing on the day of discovery of the loss.
Chapter 5 Inspection of Invoices.
Article 36 The tax authorities may extract, retrieve, consult and copy the invoice data during the invoice inspection.
Article 37 The term "invoice exchange certificate" mentioned in Article 31 of the Measures is limited to the use within the scope of the county (city). When it is necessary to transfer the invoices from other counties (cities) for inspection, the tax authorities of the county (city) shall be requested to collect the invoices.
Article 38 Units and individuals using invoices have the right to apply to the tax authorities to identify the authenticity of invoices. The tax authorities receiving the application shall accept and be responsible for verifying the authenticity of the invoices; If there is difficulty in identification, the tax authorities for invoice supervision may be requested to assist in identification.
Invoices seized at the site of forgery or alteration, as well as at the place of sale and storage, shall be identified by the local tax authorities.
Chapter VI Penalties.
Article 39 Where the taxation authorities impose penalties on violations of the laws and regulations on the administration of invoices in accordance with the law, the taxation authorities at or above the county level shall make a decision; If the penalty is less than 2,000 yuan, it can be determined by the tax office.
Article 40 Item 6 of Article 33 of the Measures stipulates that other vouchers shall be used in lieu of invoices, including:
1) Where an invoice should be issued but no invoice is issued, other vouchers are used instead of invoices;
2) If the invoice should be obtained but the invoice is not obtained, other vouchers other than the invoice or self-made vouchers shall be used for tax deduction, export tax rebates, pre-tax deductions and financial reimbursements;
3) Obtain invoices that do not meet the requirements for tax deduction, export tax rebates, pre-tax deductions and financial reimbursements.
If it constitutes tax evasion, fraudulent export tax rebate or false invoicing, it shall be implemented in accordance with the relevant provisions of the "Law of the People's Republic of China on the Administration of Tax Collection" and the "Measures".
Article 41 The announcement mentioned in Article 38 of the Measures refers to the fact that the tax authorities shall announce the illegal invoices of taxpayers in the tax office or on radio, television, newspapers, periodicals, networks and other news**. The content of the announcement includes: the name of the taxpayer, the unified social credit** or taxpayer identification number, the place of business, and the specific circumstances of the violation of the invoice management regulations.
Article 42 Where the violation of the laws and regulations on the administration of invoices is serious and constitutes a crime, the taxation authorities shall transfer the case to the judicial authorities for handling in accordance with the law.
Chapter VII: Supplementary Provisions.
Article 43 The taxation bureaus of cities specifically designated in the state plan shall do a good job in the management of invoices with reference to the responsibilities of the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government in the Measures.
Article 44: These Detailed Regulations shall come into force on February 1, 2011.