中英对照中华人民共和国发票管理办法(2023修订).docx

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1、InvoiceManagementMeasuresofthePeoplesRepublicofChina(2023Revision)DocumentNumber：OrderNo.764oftheStateCouncilofthePeoplesRepublicofChinaAreaofLaw:InvoiceManagement1.evelofAuthority：AdministrativeRegulationsIssuingAuthority：StateCouncilDateIssued：07-20-2023EffectiveDale：07-20-2023Status:Effectivemain

2、tain the economic order, these measures are formulated in收管理法，制定本办法。InvoiceManagementMeasuresofIhePeoplesRepublicofChina(ApprovedbytheStateCouncilonDecember12,1993;promulgatedbyOrderNo.6oftheMinistryofFinanceonDecember23,1993;revisedforthefirsttimeinaccordancewiththeDecisionoftheStateCouncilConcerni

3、ngAmendmenttotheInvoiceManagementMeasuresofthePeoplesRepublicofChinaonDecember20,2010;revisedforthesecondtimeinaccordancewiththeDecisionoftheStateCounciltoAmendCertainAdministrativeRegulationsonMarch2,2019;andrevisedforthethirdtimeinaccordancewiththeDecisionoftheStateCounciltoAmendandRepealCertainAd

4、ministrativeRegulationsonJuly20,2023)CHAPTERIGENERALPROVISIONSArticle 1 Inordertostrengthenmanagementofinvoicesandfinancialsupen,ision,ensurethetaxrevenuefortheState,and中华人民共和国发票管理办法（1993年12月12日国务院批准1993年12月23日财政部令第6号发布根据2010年12月20日国务院关于修改中华人民共和国发票管理办法的决定第一次修订根据2019年3月2日国务院关于修改部分行政法规的决定第二次修订根据2023年7

5、月20日国务院关于修改和废止部分行政法规的决定第三次修订）第一章总则第一条为了加强发票管理和财务监督，保障国家税收收入，维护经济秩序，根据中华人民共和国税收征linewiththeTaxCollectionAdministrationLawofthePeoplesRepublicofChina.Article 2 Entitiesandindividualsmaking,collecting,issuing,acquiringandkeepinginvoicesaswellasthosesurrenderinginvoicesfordestruction(hereinafterreferred

6、toasuentitiesandindividualsmakingorusinginvoices)mustabidebytheseMeasures.Article 3 IntheMeasures,invoicesmeanthecertificatesofreceiptorpaymentpreparedorreceivedinpurchaseorsaleofgoods,providingorreceivingservices,orengaginginotherbusinessactivities.Taxinvoicesincludepapertaxinvoicesandelectronictax

7、invoices.Electronictaxinvoiceshavethesamelegaleffectaspapertaxinvoices.Thestateactivelypopularizestheuseofelectronictaxinvoices.Article 4 TaxinvoiceadministrationshalladheretotheleadershipandbeunderthestrengthenedleadershipoftheCommunistPartyofChinatoserveeconomicandsocialdevelopment.Thetaxationdepa

8、rtmentoftheStateCouncilshalltakechargeoftheinvoiceadministrationnationwideinaunifiedmanner.Thetaxauthoritiesofprovinces,autonomousregions,andmunicipalitiesdirectlyundertheCentralGovernmentshalleffectivelyconducttheinvoiceadministrationwithintheir第二条在中华人民共和国境内印制、领用、开具、取得、保管、缴销发票的单位和个人（以下称印制、使用发票的单位和个

9、人），必须遵守本办法。第三条本办法所称发票，是指在购销商品、提供或者接受服务以及从事其他经营活动中，开具、收取的收付款凭证。发票包括纸质发票和电子发票。电子发票与纸质发票具有同等法律效力。国家积极推广使用电子发票。第四条发票管理工作应当坚持和加强党的领导,为经济社会发展服务。respective administrative regions according to their functions.国务院税务主管部门统一负责全国的发票管理工作。省、自治区、直辖市税务机关依据职责做好本行政区域内的发票管理工作。Finance,auditing,marketregulation,publicsec

10、urityandotherrelevantdepartmentsshall,withinthescopeoftheirrespectivefunctions,supporttaxauthoritiesineffectivelyconductingtheinvoiceadministration.Article 5 ThetaxationdepartmentoftheStateCouncildevelopsthespecificmeasuresfortheadministrationofthetypes,pages,contents,codingrules,datastandards,andsc

11、opeofuse,amongothers,oftaxinvoices.Article 6 Anyinstitutionandpersonmayreportonactionsinviolationofprovisionsofmanagementoninvoices.Thetaxationdepartmentsshallkeepthenamesofthereportsconfidentialandawardtheminaccordancewiththerelatedcases.CHAPTER11PRINTINGOFINVOICESArticle 7 Thepowertoprintdedicated

12、VATinvoicesshallremainwithentitiesdesignatedbythecompetentdepartmentoftaxationundertheStateCouncil,whilethepowertoprintotherinvoicesshallremainwiththeentitiesdesignatedbythetaxauthoritiesoftheprovinces,autonomousregionsandmunicipalitiesdirectlyundertheCentralGovernmentpursuanttotherelevantprovisions

13、ofthecompetentdepartmentoftaxationundertheStateCouncil.Unauthorizedprinting,counterfeitingorfabricationofinvoicesisforbidden.Article 8 Entitiesprintinginvoicesshallmeetthefollowingconditions:财政、审计、市场监督管理、公安等有关部门在各自的职责范围内，配合税务机关做好发票管理工作。第五条发票的种类、联次、内容、编码规则、数据标准、使用范围等具体管理办法由国务院税务主管部门规定。第六条对违反发票管理法规的行为

14、，任何单位和个人可以举报。税务机关应当为检举人保密，并酌情给予奖励。第二章发票的印制第七条增值税专用发票由国务院税务主管部门确定的企业印制；其他发票，按照国务院税务主管部门的规定，由省、自治区、直辖市税务机关确定的企业印制。禁止私自印制、伪造、变造发票。第八条印制发票的企业应当具备下列条件:1. Havinganinvoiceprintingbusinessoperationpermitandabusinesslicense;2. Havingfacilitiesandtechniquesnecessaryfortheprintingofinvoices;and3. Havingsoundfi

15、nancialrulesandrigorousqualitysupervision,safetymanagementandconfidentialityrules.Taxationauthoritiesshalldeterminetheenterprisesprintingtaxinvoicesinaccordancewiththeapplicableprovisionsongovernmentprocurement.Article 9 Specialproductsdesignedtopreventtheforgeryofinvoicesasdesignatedbythecompetentd

16、epartmentoftaxationundertheStateCouncilshallbeusedintheprintingofinvoices.Illegalmakingofsuchproductsisforbidden.Invoicesshallbechromatographedwiththenationalunifiedinvoicesupervisionseal.TheformofthenationalunifiedinvoicesupervisionsealandthelayoutoftheinvoicesshallbedecidedbytheStateAdministration

17、ofTaxation.Theinvoicesupervisionsealshallbemadebytheprovincial,autonomousregionalandmunicipaltaxationdepartments,theforgeryofwhichisstrictlyforbidden.1.ayoutoftheinvoicesshallbechangeduponirregularterms.Article 10 Theentitiesthatprintinvoicesshallestablisha（一）取得印刷经营许可证和营业执照；（二）设备、技术水平能够满足印制发票的需要；（三）

18、有健全的财务制度和严格的质量监督、安全管理、保密制度。税务机关应当按照政府采购有关规定确定印制发票的企业。第九条印制发票应当使用国务院税务主管部门确定的全国统一的发票防伪专用品。禁止非法制造发票防伪专用品。第十条发票应当套印全国统一发票监制章。全国统一发票监制章的式样和发票版面印刷的要求，由国务院税务主管部门规定。发票监制章由省、自治区、直辖市税务机关制作。禁止伪造发票监制章。发票实行不定期换版制度。第H-一条印制发票的企业按照税务机关的统一规specialofficefortheprintingandthestorageoftheinvoicesinaccordancewiththeunif

19、iedstipulationofthetaxationdepartments.Theinvoicesupervisionsealsandproductsforresistingforgeryofinvoicesshallbeusedandkeptbyspeciallyassignedpersons.Article 11 Theentitiesthatprintinvoicesshallprintinvoicesinaccordancewiththeformatandamountdeterminedbythetaxationdepartments.Article 12 Invoicesshall

20、beprintedinChinese.Invoicesusedinanareaofaminoritynationalitymaybeaddedwithanationalitylanguagegenerallyusedinthearea.Whennecessary,invoicescanbeprintedwithChineseandaforeignlanguage.Article 13 Taxinvoicesusedbyentitiesandindividualsinaprovince,autonomousregion,ormunicipalitydirectlyundertheCentralG

21、overnment,exceptdedicatedvalue-addedtaxinvoices,shallbeprintedintheprovince,autonomousregion,ormunicipalitydirectlyundertheCentralGovernment.Ifitisnecessarytoprinttaxinvoicesinanyotherprovince,autonomousregion,ormunicipalitydirectlyundertheCentralGovernment,thetaxationauthorityofaprovince,autonomous

22、region,ormunicipalitydirectlyundertheCentralGovernmentshall,afterconsultingwithandobtainingconsentfromthetaxationauthorityoftheprovince,autonomousregion,ormunicipalitydirectlyundertheCentralGovernmentwheretax定，建立发票印制管理制度和保管措施。发票监制章和发票防伪专用品的使用和管理实行专人负责制度。第十二条印制发票的企业必须按照税务机关确定的式样和数量印制发票。第十三条发票应当使用中文印制

23、。民族自治地方的发票，可以加印当地一种通用的民族文字。有实际需要的，也可以同时使用中外两种文字印制。第十四条各省、自治区、直辖市内的单位和个人使用的发票，除增值税专用发票外，应当在本省、自治区、直辖市内印制；确有必要到外省、自治区、直辖市印制的，应当由省、自治区、直辖市税务机关商印制地省、自治区、直辖市税务机关同意后确定印制发票的企业。invoicesaretobeprinted,determinetheenterprisesprintingtaxinvoices.PrintinginvoicesoutsideChinaisforbidden.CHAPTERIIICOLLECTIONOFINV

24、OICESArticle15Anentityorindividualthatneedstouseinvoicesshallundergotheinvoicecollectionformalitieswiththeappropriatetaxationauthoritybasedontheformationregistrationcertificateortaxregistrationcertificateoftheentityorindividualandtheidentificationofthepersonauthorizedtotransactthebusiness.Forthecoll

25、ectionofpapertaxinvoices,theimpressionofaspecialsealforinvoicesmadeintheformalprescribedbythetaxationdepartmentoftheStateCouncilshallalsobeprovided.Theappropriatetaxationauthorityshall,accordingtothescopeofbusiness,scale,andrisklevelofthecollectingentityorindividual,confirmthetype,quantity,andmethod

26、ofcollectionofinvoiceswithinfiveworkingdays.Entitiesandindividualsshall,whencollectinginvoices,reporttheiruseofinvoicesaccordingtotherulesoftaxationauthorities,andtaxationauthoritiesshallconductverificationaccordingtotheapplicableprovisions.Article 16 Entitiesandindividualsthatneedtouseinvoicesprovi

27、sionallymaydirectlyapplytothetaxauthoritiesatthelocalityoftheirbusinessoperationsforinvoicesuponthestrengthofawrittencertificateonthepurchaseorsaleof禁止在境外印制发票。第三章发票的领用第十五条需要领用发票的单位和个人，应当持设立登记证件或者税务登记证件，以及经办人身份证明，向主管税务机关办理发票领用手续。领用纸质发票的，还应当提供按照国务院税务主管部门规定式样制作的发票专用章的印模。主管税务机关根据领用单位和个人的经营范围、规模和风险等级，在5个

28、工作日内确认领用发票的种类、数量以及领用方式。单位和个人领用发票时，应当按照税务机关的规定报告发票使用情况，税务机关应当按照规定进行查验。第十六条需要临时使用发票的单位和个人，可以凭购销商品、提供或者接受服务以及从事其他经营活动的书面证明、经办人身份证明，直接向经营地税务机关申请commodities,theprovisionorrenderingofsen,icesoranyotherbusinessoperationandtheidentitycertificateofthehandlingperson.Iftaxesshouldbepaidunderanytaxlaworadminist

29、rativeregulation,thetaxauthoritiesshallcollecttaxesbeforeissuinginvoices.Ifnecessary,thetaxauthoritiesmaycommissionotherentitiestoissueinvoicesontheirbehalfpursuanttotherelevantprovisionsofthecompetentdepartmentoftaxationundertheStateCouncil.Itisprohibitedtoissueinvoicesonacommissionbasisinviolation

30、oflaw.Article 17 Institutionsandindividualsthathavetodobusinesstemporarilyoutsidetheirlocalprovince,autonomousregionormunicipalityshallapplytothetaxationdepartmentsforcollectionofinvoicesoftheplacetodotheirbusinesswithcertificatesoftheirlocaltaxationdepartments.Themeasurestocollectinvoicesforinter-c

31、ityorinter-countybusinessactivitieswithintheprovince,autonomousregionormunicipalityshallbestipulatedbythetaxationdepartmentsoftheprovince,autonomousregionormunicipality.CHAPTERIVPREPARINGANDKEEPINGOFINVOICESArticle18Whenaninstitutionorindividualreceivespaymentbysellinggoods,providingsen,iceorengagin

32、ginotherbusinessactivities,aninvoiceshallbesenttothepayers;butthepayersmayalsosentaninvoicetothereceiverunderspecialcircumstances.代开发票。依照税收法律、行政法规规定应当缴纳税款的，税务机关应当先征收税款，再开具发票。税务机关根据发票管理的需要，可以按照国务院税务主管部门的规定委托其他单位代开发票。禁止非法代开发票。第十七条临时到本省、自治区、直辖市以外从事经营活动的单位或者个人，应当凭所在地税务机关的证明，向经营地税务机关领用经营地的发票。临时在本省、自治区、直辖

33、市以内跨市、县从事经营活动领用发票的办法，由省、自治区、直辖市税务机关规定。第四章发票的开具和保管第十八条销售商品、提供服务以及从事其他经营活动的单位和个人，对外发生经营业务收取款项，收款方应当向付款方开具发票；特殊情况下，由付款方向收款方开具发票。Article19Aninstitutionorindividualthatengagesin第十九条所有单位和从事生产、经营活动的个人productionorotherbusinessactivitiesshallgetaninvoicewhenmakingpaymentforpurchases,receivingservicesor在购买商品、

34、接受服务以及从事其他经营活动支付款项，应当向收款方取得发票。取得发票时，不得要求变更品名otherreason.Nochangeshallbemadeincontentoftheinvoice.和金额。Article20Invoicesthatdonotconformtothestipulations第二十条不符合规定的发票，不得作为财务报销shallnotbeusedtoapplyforfinancialreimbursementandany凭证，任何单位和个人有权拒收。institutionorindividualhastherighttorefusetoacceptthem.Articl

35、e21Invoicesshallbeissuedtruthfullyaccordingtothe第二H一条开具发票应当按照规定的时限、顺prescribedtimelimit,sequence,andcolumns,includingall序、栏目，全部联次一次性如实开具，开具纸质发票应当pagesatonetime,andaspecialsealforinvoicesshallbeaffixedtothepapertaxinvoicesissued.加盖发票专用章。Entitiesandindividualsmaynotengageinanyofthe任何单位和个人不得有下列虚开发票行为：f

36、ollowingfalsificationsintheissuingofinvoices:1.Issuinginvoicesnottruelotheactualbusinessoperations（一）为他人、为自己开具与实际经营业务情况不符的发forotherpartiesorforthemselves;票：2.Askingotherpartiestoissueinvoicesnottruetotheactual（二）让他人为自己开具与实际经营业务情况不符的发businessoperationsforthemselves;or票；3.Actingasmiddlemenintheissuing

37、ofinvoicesnottrueto（三）介绍他人开具与实际经营业务情况不符的发票。theactualbusinessoperations.Article22Entitiesandindividualsthathaveinstalledalax第二十二条安装税控装置的单位和个人，应当按controldeviceshalluseittoissueinvoicesasrequiredandfile照规定使用税控装置开具发票，并按期向主管税务机关报theinvoiceissuingdatawiththecompetenttaxauthoritiesonschedule.Entitiesandind

38、ividualsthatissueinvoiceswithnon-laxcontroldevicesshallsubmitadescriptiononthesoftwareprogramusedinsuchdevicestothecompetenttaxauthoritiesforarchivalpurposes,andretainandfiletheinvoiceissuingdataasrequired.Anentityorindividualthatdevelopsanelectronictaxinvoiceinformationsystemfortheentity,sorindivid

39、ualsownuseortoprovideotherswithelectronictaxinvoiceservicesshallcomplywiththerulesofthetaxationdepartmentoftheStateCouncil.1. Article23Entitiesandindividualsshalluseinvoicesinaccordancewiththeinvoicemanagementprovisions,andmaynot:2. 1.endortransferinvoices,thesealforsupervisingthemanufactureofinvoic

40、esorproductsdesignedtopreventtheforgeryofinvoices,andmaynotactasmiddlemeninsuchactivities;3. Accept,issue,store,carry,mailortransportinvoiceswhichtheyknoworshouldhaveknownaremadewithoutauthorization,forged,altered,illegallyacquiredorabolished;送开具发票的数据。使用非税控电子器具开具发票的，应当将非税控电子器具使用的软件程序说明资料报主管税务机关备案，并按

41、照规定保存、报送开具发票的数据。单位和个人开发电子发票信息系统自用或者为他人提供电子发票服务的，应当遵守国务院税务主管部门的规定。第二十三条任何单位和个人应当按照发票管理规定使用发票，不得有下列行为：（一）转借、转让、介绍他人转让发票、发票监制章和发票防伪专用品；（二）知道或者应当知道是私自印制、伪造、变造、非法取得或者废止的发票而受让、开具、存放、携带、邮寄、运输；4. Useinvoicesbyunbindinganinvoicebook;（三）拆本使用发票;5. Enlargetherangeofuseofinvoices;or（四）扩大发票使用范围;6. Useothervoucher

42、sinplaceofinvoices.7. Steal,intercept,tamperwith,sell,ordivulgeinvoicedata.Thelaxauthoritiesshallprovideconvenientinquirychannelsfordistinguishinggenuineinvoicesfromcounterfeits.Article 24 UnlessforthespecialcircumstancesassetforthbythecompetentdepartmentoftaxationundertheStateCouncil,papertaxinvoic

43、escanonlybeissuedbycollectingentitiesorindividualsthatowntheminprovinces,autonomousregionsormunicipalitiesdirectlyundertheCentralGovernmentattheirlocalities.Provincial,autonomousregionalandmunicipaltaxationdepartmentsshallworkoutmeasuresforpreparationofintercityorinter-countypapertaxinvoices.Article

44、 25 Noinstitutionorindividualshallcarry,sendbymailortransportblankinvoicesoutofthestipulatedareaoftheirvalidusewithoutapproval.Carrying,mailingortransportingblankinvoicesinoroutofChinaareforbidden.Article 26 Anentityorindividualthatissuesinvoicesshallestablishaninvoiceuseregistrationsystem,cooperate

45、withthe（五）以其他凭证代替发票使用；（六）窃取、截留、篡改、出售、泄露发票数据。税务机关应当提供查询发票真伪的便捷渠道。第二十四条除国务院税务主管部门规定的特殊情形外，纸质发票限于领用单位和个人在本省、自治区、直辖市内开具。省、自治区、直辖市.税务机关可以规定跨市、县开具纸质发票的办法。第二十五条除国务院税务主管部门规定的特殊情形外，任何单位和个人不得跨规定的使用区域携带、邮寄、运输空白发票。禁止携带、邮寄或者运输空白发票出入境。第二十六条开具发票的单位和个人应当建立发票使用登记制度，配合税务机关进行身份验证，并定期向主taxationauthorityinidentityverifi

46、cation,andreportonaregularbasistheuseofinvoicestothetaxationauthority.Article 27 Theinstitutionsandindividualsthatprepareinvoicesshallhandlethemeasuresofchange,handingoverandcancellationoftheinvoiceswhentheychangeorcancelthetaxationregistration.Article 28 Entitiesandindividualsthatissueinvoicesshall

47、storeandpreserveinvoicesinaccordancewiththerelevantprovisionsissuedbythestate,andmaynotdestroyinvoiceswithoutpermission.ThecounterfoilsofinvoicesissuedshallbePreSerVedforfiveyears.CHAPTERVCHECKUPOFINVOICESArticle 29 Thetaxationdepartmentshavetherightstoconductthefollowingcheckupattheinvoices:(1) exa

48、miningtheprinting,collecting,issuing,acquirementandsafekeepingofinvoicesaswellasthesurrenderofinvoicesforcancellation;(2) drawingoutinvoicesforcheckup;(3) checkingorduplicationthecertificatesordatarelatedtoinvoices;管税务机关报告发票使用情况。第二十七条开具发票的单位和个人应当在办理变更或者注销税务登记的同时，办理发票的变更、缴销手续。第二十八条开具发票的单位和个人应当按照国家有关规定存放和保管发票，不得擅自损毁。已经开具的发票存根联，应当保存5年。第五章发票的检查第二十九条税务机关在发票管理中有权进行下列检查：（一）检查印制、领用、开具、取得、保管和缴销发票的情况；（二）调出发票查验；（三）查阅、复制与发票有关的凭证、资料；(4) askingrelevantclientsaboutquestionsandother（四）向当事各方询问与发票有关的问题和情况;