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Laws of the People's Republic of China |
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| Category | TAXATION | Organ of Promulgation | The Ministry of Finance | Status of Effect | In Force |
| Date of Promulgation | 1993-12-23 | Effective Date | 1993-12-23 |
|
Measures of the People's Republic of China for the Control of Invoices |
|---|
Article 1 These Measures are formulated in accordance with the Law of the
People's Republic of China for Tax Collection and Administration with a view
to strengthening the control of invoices and the supervision of financial
affairs, to ensuring tax revenue of the State and maintaining economic order.
Article 2 Units and individuals who print, receive, purchase, issue,
obtain and keep invoices (hereinafter referred to as "units and individuals
who print and use invoices") within the territory of the People's Republic of
China, must comply with these Measures.
Article 3 "The invoice" stated in these Measures refers to the
certificates of payment or receipt of money made out or received in purchases
and sales of goods, provision or acceptance of services and in other business
activities.
Article 4 The State Administration for Taxation takes the overall
responsibility for the control of invoices nationwide. The branches of the
State Administration for Taxation and local tax bureaux of the provinces,
autonomous regions and municipalities directly under the Central Government
(hereinafter referred to as "tax authorities of the provinces, autonomous
regions and municipalities directly under the Central Government") shall,
based on their respective responsibilities, make joint efforts to have good
control of invoices in their respective administrative regions.
The relevant departments of finance, audit, administrations for industry
and commerce, and public security shall within the scope of their
responsibilities coordinate with the tax authorities to have good control of
invoices.
Article 5 The categories, order of duplicates, contents and the range of
usage of invoices shall be determined by the State Administration for Taxation.
Article 6 Any unit and individual can inform against any act violating Article 7 Invoices shall be printed by enterprises appointed by tax Article 8 Devices against forgery of invoices shall be produced by Article 9 Tax authorities of the provinces, autonomous regions and Article 10 lnvioces shall be stamped with a nationwide uniform stamp for A system of changing the printing plate at irregular intervals shall be Article 11 In accordance with unified regulations of tax authorities, A system of person-in-charge of the usage and control of the stamp for Article 12 Enterprises printing invoices must print the invoices in Article 13 Invoices must be printed in Chinese. In autonomous regions, a Article 14 Apart from the special invoices for Value-Added Tax, the Printing of invoices outside the territory of the People's Republic of Article 15 All units and individuals who perform tax registration Article 16 Units and individuals applying for acquisition of invoices Units and individuals who need invoices shall, based on the categories, Article 17 Units and individuals who temporarily need to use invoices may Article 18 Units or individuals who temporarily carry on business Tax authorities of the provinces, autonomous regions and municipalities Article 19 For units and individuals from other provinces, autonomous For those who hand in invoices on time for disposal, their guarantors Tax authorities shall issue receipts upon collecting security deposit. Article 20 Units and individuals engaged in the sales of goods, provision Article 21 Units and individuals engaged in production and business Article 22 Invoices not in line with the regulations must not be taken as Article 23 Invoices should be issued column by column and with all the Article 24 In use of computers to generate invoices, prior approval from Article 25 No unit or individual can lend, transfer or issue invoices on Illegal sales or purchases of invoices, stamps for supervision of the Article 26 The area of issuance of invoices is limited to the provinces, Tax authorities of the provinces, autonomous regions and municipalities Article 27 Without prior approval, no unit or individual can carry, mail Carrying, mailing and transporting blank invoices into or from the Article 28 Units and individuals issuing invoices should establish a Article 29 Units and individuals issuing invoices should, at the same Article 30 Units and individuals issuing invioces should, in accordance Article 31 ln managing invoices, the tax authorities have the right to (1) Examining the printing, purchasing, issuing, obtaining and safe (2) Selecting invoices to be examined; (3) lnvestigating and duplicating documents and materials related to the (4) Inquiring the parties concerned about the problems and the conditions (5) Making notes, tape-recording, video-recording, taking photographs and Article 32 Units and individuals printing and using invoices must accept Tax officials should present their tax inspection permits at the time of Article 33 When tax authorities take away the invoices already issued for Tax authorities should issue receipts when taking away blank invoices for Article 34 In the course of examining the reporting of tax, should the Article 35 In the course of examining invoices, tax authorities may find Article 36 Acts violating the legislation for management of invoices (1) Failure to print invoices or manufacture anti-forging devices for (2) Failure to purchase invoices in accordance with the relevant (3) Failure to issue invoices in accordanoe with the relevant regulations; (4) Failure to obtain invoices in accordance with the relevant regulations; (5) Failure to keep invoices in accordance with the relevant regulations; (6) Failure to accept inspection by tax authorities in accordance with the For all the units and individuals who have committed one of the abovesaid Article 37 Tax authorities shall confiscate the blank invoices and the Article 38 Tax authorities shall seal up, detain or destroy the invoices Article 39 In cases of violations of the regulations on the control of Article 40 If the units or individuals concerned do not agree to the Article 41 According to the relevant regulations, administrative Artitcle 42 The special invoices used by State-owned financial, posts and Article 43 In accordance with the need for economic development and for Article 44 The State Administration for Taxation shall be responsible for Article 45 These Measures shall come into effect on the day of their
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the legislation for the control of invoices. Tax authorities shall maintain
secrecy for the informers and present them with appropriate awards.
Chapter II Printing of Invoices
authorities of the provinces, autonomous regions and municipalities directly
under the Central Government; special invoices for Value-Added Tax shall
solely be printed by the State Administration for Taxation. Printing, forgery
and revision of invoices without permission are prohibited.
enterprises appointed by the State Administration for Taxation. Illegal
manufacturing of these anti-forgery devices is prohibited.
municipalities directly under the Central Government shall implement the
principle of unified control of the printing of invoices, strictly examine the
qualifications of the enterprises engaged in printing invoices and issue
invoice printing permit to these appointed enterprises.
supervision of the printing of invoices. The form of the stamp and the
requirements for the printing and layout of invoices shall be stipulated by
the State Administration for Taxation. The stamp for supervision of the
printing of invoices shall be made by the tax authorities of the provinces,
antonomous regions and municipalities directly under the Central Government.
Forgery of the stamp for supervision of the printing of invoices is prohibited.
implemented.
enterprises printing invoices shall establish a system for printing and
managing invoices, and measures for safe-keeping.
supervision of the printing of invoices and the special anti-forgery devices
shall be implemented.
accordance with the type and amount approved by tax authorities.
national language used in common in that particular region can be added to the
invoices. If necessary, invoices can be printed in both Chinese and a foreign
language simultaneously.
invoices used by units and individuals in various provinces, autonomous
regions and municipalities directly under the Central Government should be
printed within the respective provinces, autonomous regions and
municipalities directly under the Central Government; if for any reason they
must be printed in other provinces, autonomous regions and municipalities
directly under the Central Government, the tax authorities of the relevant
provinces, autonomous regions and municipalities directly under the Central
Government should obtain consent from the tax authorities of these other
provinces, autonomous regions and municipalities directly under the Central
Government undertaking the printing of invoices. The invoices shall then be
printed by the enterprises appointed by the tax authorities of these other
provinces, autonomous regions and municipalities directly under the Central
Government which undertake the printing of invoices.
China is prohibited.
Chapter III Purchasing of Invoices
according to the law shall, upon receiving the tax registration certificate,
apply to acquire invoices from the respective tax authorities.
shall file an application for purchasing invoices, provide certificates of
identity of the person in charge, tax registration certificates or other
relevant documents, as well as moulds for stamps of the financial department
or special stamps for invoices. After examination and approval of the relevant
tax authorities, invoice purchase books will be issued.
quantity and mode of acquisition approved by the relevant authorities as
indicated in the invoice purchase books, purchase invoices from the relevant
tax authorities.
directly apply to the relevant tax authorities for purchase.
activities outside their own provinces, autonomous regions and municipalities
directly under the Central Government should by presenting the certificates
from the tax authorities of their original location, apply for the acquisition
of invoices from the local tax authorities where their business activities
take place.
directly under the Central Government shall regulate the procedures for
acquisition of invoices by units or individuals who temporarily carry on cross
city or county business within the provinces, autonomous regions and
municipalities directly under the Central Government.
regions and municipalities directly under the Central Government applying for
purchase of invoices for temporary business activities in the areas under
their own jurisdication, tax authorities can request for provision of
guarantors or a security deposit of not exceeding 10,000 yuan based on the
face value of the invoices purchased and handing in the invoices for disposal
within a set time limit.
shall be released from the commitments or have their security deposit
refunded; for those who fail to hand in the invoices for disposal on time,
their legal liabilities should be taken over by the guarantors or satisfied
with the security deposit.
Chapter IV Issuance and Safekeeping of Invoices
of services and other business activities, should issue invoices to the payers
when collecting payment in business activities with outside parties. However,
under extraordinary circumstances, payers can issue invoices to payees.
activities should obtain invoices from payees for payment made in purchasing
commodities, accepting services and taking part in other business activities.
Upon receipt of the invoice, they should not ask for alteration of the name of
article and amount of payment.
the proof for reimbursement. Any unit and individual has the right to refuse
such invoices.
duplicates, in strict accordance with the time limit and sequence stipulated
in the regulations and be stamped with the unit's stamp of the financial
department or a special stamp for invoices.
the respective tax authorities should be obtained. Standard invoices issued
under the supervision of tax authorities besides the computer-generated
invoices shall be used. The stubs of the invoices so issued must be bound into
booklets with sequential numbers.
other unit's or individual's behalf. Without the prior approval from the tax
authorities, they cannot use invoices by tearing invoice books apart, nor
expand the scope of usage of the special invoices.
printing of invoices and anti-forgery devices for invoices are prohibited.
autonomous regions and municipalities directly under the Central Government
where the units and individuals purchase them.
directly under the Central Government may regulate the procedures for issuance
of invoices cross city or county.
or transport blank invoices beyond the regions where these invioces are bound
to be used.
territory of China is prohibited.
system for the use and registration of invoices, prepare a invoice register
and report to the respective tax authorities on the use of invoices at regular
intervals.
time as they go through the formalities for changing or cancelling tax
registration, go through the formalities for changing or cancelling invoices
and invoice purchase books.
with the regulations of the tax authorities, store and keep invoices and shall
not destroy the invoices without authorization. The stubs of the invoices
already issued and the invoice register should be kept for five years. Upon
completion of the period the invoices shall be destroyed after examination by
the relevant tax authorities.
Chapter V Inspection of Invoices
conduct the following inspections:
keeping of invoices;
invoices;
related to the invoices;
making copies on the related state of affairs and data when dealing with cases
of investigation of invoices.
lawful inspection by tax authorities, present the truth and provide the
relevant data without refusal or concealment.
inspection.
inspection, they should issue certificates for exchange of the invoices to the
units and individuals to be inspected. The certificates for exchange of the
invoices and the invoices to be examined are equally authentic. The units and
individuals whose invoices have been taken away for inspection must not refuse
the above arrangement.
inspection, blank invoices that are found in order should be returned in time.
tax authorities find any doubt with invoices or evidence concerning the
reporting of tax obtained outside China by the units or individuals, they may
ask the units or individuals for certificates of confirmation provided by
foreign notary or chartered accountants. After examination and approval by the
tax authorities, these invoices or evidence could be taken as basis for
book-keeping.
the need to check how the stubs and invoices are completed, they may send out
invoice completion checking cards to the units in possession of the invoices
or stubs. These units concerned should complete the cards in accordance with
facts and return them in time.
Chapter VI Penalty Provisions
include:
invoices in accordance with the relevant regulations;
regulations;
relevant regulations.
acts, the tax authorities may order them to rectify within a prescribed time
limit, confiscate their illicit income and impose a fine of up to l0,000 yuan
at the same time. Those who have committed two or more of the acts listed
above can be penalised on separate accounts.
illicit income of those who illegally carry, mail, transport or keep these
invoices and a fine of up to 10,000 yuan may be imposed at the same time.
illegally printed, counterfeited, bought or sold, and the privately made
stamps for supervision of the printing of invoices and the anti-forgery
products for invoices. Tax authorities shall also confiscate the illicit
income and the tools used in committing the offenses; a fine between 10,000
yuan and 50,000 yuan may be imposed at the same time; if these offenses
constitute crimes, legal actions shall be taken against the offenders for
their criminal liability.
invoices leading to the evasion and defraudation of tax by other units or
individuals, tax authorities shall confiscate the illicit income and a fine of
no more than the actual amount of the tax evaded, unpaid or underpaid may be
imposed at the same time.
decisions of the tax authorities on the penalties imposed, they can apply to
the higher tax authorities for reconsideration or file a suit at the People's
Court in accordance with the law; the tax authorities which have made the
decision on the penalties can apply to the People's Court to forcefully
execute the penalties if the parties concerned have neither applied for
reconsideration within the prescribed time, nor filed a suit at the People's
Court, nor implemented the decisions.
sanctions shall be imposed on any tax officials who, by taking advantage of
their positions, deliberately place obstacles before any units or individuals
who print or use invoices or indulge in acts in violation of the regulations
concerning the management of invoices. If such acts constitute criminal
offenses, they shall be prosecuted for their criminal liability.
Chapter VI Supplementary Provisions
telecommunications, railways, civil aviation, road and water transport
institutions, etc. may be managed by the respective competent departments of
the State Council or the respective departments of the People's Governments of
the provinces, autonomous regions and municipalities directly under the
Central Government after the approval of the State Administration for Taxation
or its branches in the privinces, autonomous regions and municipalities
directly under the Central Government.
the collection and supervision of tax, the State ecourages the use of cash
registers. Specific procedures will be promulgated separately.
the interpretation of these Measures and the rules for their implementation
shall be formulated by the State Administration for Taxation.
promulgation. The Interim Measures of the People's Republic of China for the
Control of Invoices promulgated by the Ministry of Finance in 1986 and the
Interim Provisions Concerning the Control of lnvoices of Foreign lnvestment
Enterprises and Foreign Enterprises promulgated in 1991 by the State
Administration for Taxation shall be repealed as of the same date.
URL: http://www.asianlii.org/cn/legis/cen/laws/mftcoi356