【中英文对照版】中华人民共和国发票管理办法(2023修订).docx

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1、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 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）中华人民共和国发票管理办法(2023修订)InvoiceManagementMeasuresofthePeople,sRepublicofChina(2023Revision)制定机关：国务院发文字号：中华人民共和国国务院令第764号公布日期：2023.07.2

2、0施行日期：2023.07.20效力位阶：行政法规法规类别：发票管理IssuingAuthority：StateCouncilDocumentNumber:OrderNo.764oftheStateCouncilofthePeoplesRepublicofChinaDateIssued：07-20-2023EffectiveDate：07-20-20231.evelofAuthority：AdministrativeRegulationsAreaofLaw：InvoiceManagementInvoiceManagementMeasuresofthePeoplesRepublicofChina

3、(ApprovedbytheStateCouncilonDecember12,1993;promulgatedbyOrderNo.6oftheMinistryofFinanceonDecember2351993;revisedforthefirsttimeinaccordancewiththeDecisionoftheStateCouncilConcerningAmendmenttotheInvoiceManagementMeasuresofthePeoplesRepublicofChinaonDecember20,2010;revisedforthesecondtimeinaccordanc

4、ewiththeDecisionoftheStateCounciltoAmendCertainAdministrativeRegulationsonMarch2,2019;andrevisedforthethirdtimeinaccordancewiththeDecisionoftheStateCounciltoAmendandRepealCertainAdministrativeRegulationsonJuly20,2023)CHAPTER I GENERALPROVISIONSArticle1Inordertostrengthenmanagementofinvoicesandfinanc

5、ialsupervision,ensurethetaxrevenuefortheState,andmaintaintheeconomicorder,thesemeasuresareformulatedinlinewiththeTaxCollectionAdministrationLawofthePeoplesRepublicofChina.Article2Entitiesandindividualsmaking,collecting,issuing,acquiringandkeepinginvoicesaswellasthosesurrenderinginvoicesfordestructio

6、n(hereinafterreferredtoas“entitiesandindividualsmakingorusinginvoicesn)mustabidebytheseMeasures.Article3IntheMeasures,invoicesmeanthecertificatesofreceiptorpaymentpreparedorreceivedinpurchaseorsaleofgoods,providingorreceivingservices,orengaginginotherbusinessactivities.Taxinvoicesincludepapertaxinvo

7、icesandelectronictaxinvoices.Electronictaxinvoiceshavethesamelegaleffectaspapertaxinvoices.Thestateactivelypopularizestheuseofelectronictaxinvoices.Article4TaxinvoiceadministrationshalladheretotheleadershipandbeunderthestrengthenedleadershipoftheCommunistPartyofChinatoserveeconomicandsocialdevelopme

8、nt.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 国税收征收管理法，制定本办 法O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 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Q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。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

9、、直ThetaxationdepartmentoftheStateCouncilshalltakechargeoftheinvoiceadministrationnationwideinaunifiedmanner.Thetaxauthoritiesofprovinces,autonomousregions,andmunicipalitiesdirectlyundertheCentralGovernmentshalleffectivelyconducttheinvoiceadministrationwithintheirrespectiveadministrativeregionsaccord

10、ingtotheirfunctions.Finance,auditing,marketregulation,publicsecurityandotherrelevantdepartmentsshall,withinthescopeoftheirrespectivefunctions,supporttaxauthoritiesineffectivelyconductingtheinvoiceadministration.Article5ThetaxationdepartmentoftheStateCouncildevelopsthespecificmeasuresfortheadministra

11、tionofthetypes,pages,contents,codingrules,datastandards,andscopeofuse,amongothers,oftaxinvoices.Article6Anyinstitutionandpersonmayreportonactionsinviolationofprovisionsofmanagementoninvoices.Thetaxationdepartmentsshallkeepthenamesofthereportsconfidentialandawardtheminaccordancewiththerelatedcases.CH

12、APTER II PRINTINGOFINVOICES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。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，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

13、造发票。Article7ThepowertoprintdedicatedVATinvoicesshallremainwithentitiesdesignatedbythecompetentdepartmentoftaxationundertheStateCouncil,whilethepowertoprintotherinvoicesshallremainwiththeentitiesdesignatedbythetaxauthoritiesoftheprovinces,autonomousregionsandmunicipalitiesdirectlyundertheCentralGover

14、nmentpursuanttotherelevantprovisionsofthecompetentdepartmentoftaxationundertheStateCouncil.Unauthorizedprinting,counterfeitingorfabricationofinvoicesisforbidden.Article 8 Entities printing the following conditions:invoices shall meet第八条印制发票的企业应当 具备下列条件：1. Having an invoice printing business operatio

15、n permit and a business license;（一）取得印刷经营许可证和营业 执照；2. Having facilities and techniques necessary for the printing of invoices; and（二）设备、技术水平能够满足印 制发票的需要；3. Having sound financial rules and rigorous quality supervision, safety management and confidentiality rules.（三）有健全的财务制度和严格的 质量监督、安全管理、保密制度。Taxati

16、on authorities shall determine the enterprises printing tax invoices in accordance with the applicable provisions on government procurement.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。Article 9 Special products designed to prevent the forgery of invoices as designated by the competent department of taxation under th

17、e State Council shall be used in the printing of invoices. Illegal making of such products is forbidden.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。Article 10 Invoices shall be chromatographed with the national unified invoice supervision seal. The form of the national unified invoice super

18、vision seal and the layout of the invoices shall be decided by the State Administration of Taxation. The invoice supervision seal shall be made by the provincial, autonomous regional and municipal taxation departments, the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

19、关制作。禁止伪造发票监制章。forgeryofwhichisstrictlyforbidden.1.ayoutoftheinvoicesshallbechangeduponirregularterms.Article 11 Theentitiesthatprintinvoicesshallestablishaspecialofficefortheprintingandthestorageoftheinvoicesinaccordancewiththeunifiedstipulationofthetaxationdepartments.Theinvoicesupervisionsealsandp

20、roductsforresistingforgeryofinvoicesshallbeusedandkeptbyspeciallyassignedpersons.Article 12 Theentitiesthatprintinvoicesshallprintinvoicesinaccordancewiththeformatandamountdeterminedbythetaxationdepartments.Article 13 InvoicesshallbeprintedinChinese.Invoicesusedinanareaofaminoritynationalitymaybeadd

21、edwithanationalitylanguagegenerallyusedinthearea.Whennecessary,invoicescanbeprintedwithChineseandaforeignlanguage.发票实行不定期换版制度。第十一条 印制发票的企业按 照税务机关的统一规定，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。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

22、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。Article 14 Taxinvoicesusedbyentitiesandindividualsinaprovince,autonomousregion,ormunicipalitydirectlyundertheCentralGovernment,exceptdedicatedvalue-addedtaxinvoices,shallbepr

23、intedintheprovince,autonomousregion,ormunicipalitydirectlyundertheCentralGovernment.Ifitisnecessarytoprinttaxinvoicesinanyotherprovince,autonomousregion,ormunicipalitydirectlyundertheCentralGovernment,thetaxationauthorityofaprovince,autonomousregion,ormunicipalitydirectlyundertheCentralGovernmentsha

24、ll,afterconsultingwithandobtainingconsentfromthetaxationauthorityoftheprovince,autonomousregion,ormunicipalitydirectlyundertheCentralGovernmentwheretaxinvoicesaretobeprinted,determinetheenterprisesprintingtaxinvoices.PrintinginvoicesoutsideChinaisforbidden.禁止在境外印制发票。CHAPTERIIICOLLECTIONOFINVOICES第三章

25、发票的领用Article15Anentityorindividualthatneedstouseinvoicesshallundergotheinvoicecollectionformalitieswiththeappropriatetaxationauthoritybasedontheformationregistrationcertificateortaxregistrationcertificateoftheentityorindividualandtheidentificationofthepersonauthorizedtotransactthebusiness.Forthecoll

26、ectionofpapertaxinvoices,theimpressionofaspecialsealforinvoicesmadeintheformatprescribedbythetaxationdepartmentoftheStateCouncilshallalsobeprovided.Theappropriatetaxationauthorityshall,accordingtothescopeofbusiness,scale,andrisklevelofthecollectingentityorindividual,confirmthetype,quantity,andmethod

27、ofcollectionofinvoiceswithinfiveworkingdays.Entitiesandindividualsshall,whencollectinginvoices,reporttheiruseofinvoicesaccordingtotherulesoftaxationauthorities,andtaxationauthoritiesshallconductverificationaccordingtotheapplicableprovisions.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

28、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Article 16 Entitiesandindividualsthatneedtouseinvoicesprovisionallymaydirectlyapplytothetaxauthoriti

29、esatthelocalityoftheirbusinessoperationsforinvoicesuponthestrengthofawrittencertificateonthepurchaseorsaleofcommodities,theprovisionorrenderingofservicesoranyotherbusinessoperationandtheidentitycertificateofthehandlingperson.Iftaxesshouldbepaidunderanytaxlaworadministrativeregulation,thetaxauthoriti

30、esshallcollecttaxesbeforeissuinginvoices.Ifnecessary,thetaxauthoritiesmaycommissionotherentitiestoissueinvoicesontheirbehalfpursuanttotherelevantprovisionsofthecompetentdepartmentoftaxationundertheStateCouncil.Itisprohibitedtoissueinvoicesonacommissionbasisinviolationoflaw.Article 17 Institutionsand

31、individualsthathavetodobusinesstemporarilyoutsidetheirlocalprovince,autonomousregionormunicipalityshallapplytothetaxationdepartmentsforcollectionofinvoicesoftheplacetodotheirbusinesswithcertificatesoftheirlocaltaxationdepartments.Themeasurestocollectinvoicesforinter-cityorinter-countybusinessactivit

32、ieswithintheprovince,autonomousregionormunicipalityshallbestipulatedbythetaxationdepartmentsoftheprovince,autonomousregionormunicipality.CHAPTERIVPREPARINGANDKEEPINGOFINVOICES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

33、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Article 18 Whenaninstitutionorindividualreceivespaymentbysellinggoods,providingserviceorengaginginotherbusinessactivitie

34、s,aninvoiceshallbesenttothepayers;butthepayersmayalsosentaninvoicetothereceiverunderspecialcircumstances.Article 19 Aninstitutionorindividualthatengagesinproductionorotherbusinessactivitiesshallgetaninvoicewhenmakingpaymentforpurchases,receivingservicesorotherreason.Nochangeshallbemadeincontentofthe

35、invoice.Article 20 Invoicesthatdonotconformtothestipulationsshallnotbeusedtoapplyforfinancialreimbursementandanyinstitutionorindividualhastherighttorefusetoacceptthem.Article 21 Invoicesshallbeissuedtruthfullyaccordingtotheprescribedtimelimit,sequence,andcolumns,includingallpagesatonetime,andaspecia

36、lsealforinvoicesshallbeaffixedtothepapertaxinvoicesissued.Entitiesandindividualsmaynotengageinanyofthefollowingfalsificationsintheissuingofinvoices:1. Issuinginvoicesnottruetotheactualbusinessoperationsforotherpartiesorforthemselves;2. Askingotherpartiestoissueinvoicesnottruetotheactualbusinessopera

37、tionsforthemselves;or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。第十九条 所有单位和从事生 产、经营活动的个人在购买商品、 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，不得要求变更品名和 金额。第二十条不符合规定的发 票，不得作为财务报销凭证，任何 单位和个人有权拒收。第二十一条开具发票应当按 照规定的时限、顺序、栏目，全部 联次一次性如实开具，开具纸质发 票应当加盖发票专用章。任何单位和个人不得有下列虚开发 票行为：（一）为他人、为自己开具与实际 经营业务情况不符的发票；（二）让他人为自己开具与实际经 营业务

38、情况不符的发票；（三）介绍他人开具与实际经营业3. Actingasmiddlemenintheissuingofinvoicesnottruetotheactualbusiness务情况不符的发票。operations.Article 22 Entitiesandindividualsthathaveinstalledataxcontroldeviceshalluseittoissueinvoicesasrequiredandfiletheinvoiceissuingdatawiththecompetenttaxauthoritiesonschedule.Entitiesandindivid

39、ualsthatissueinvoiceswithnon-taxcontroldevicesshallsubmitadescriptiononthesoftwareprogramusedinsuchdevicestothecompetenttaxauthoritiesforarchivalpurposes,andretainandfiletheinvoiceissuingdataasrequired.Anentityorindividualthatdevelopsanelectronictaxinvoiceinformationsystemfortheentity,sorindividuals

40、ownuseortoprovideotherswithelectronictaxinvoiceservicesshallcomplywiththerulesofthetaxationdepartmentoftheStateCouncil.1. Entitiesandindividualsshalluseinvoicesinaccordancewiththeinvoicemanagementprovisions,andmaynot:2. 1.endortransferinvoices,thesealforsupervisingthemanufactureofinvoicesorproductsd

41、esignedtopreventtheforgeryofinvoices,andmaynotactasmiddlemeninsuchactivities;第二十二条安装税控装置的 单位和个人，应当按照规定使用税 控装置开具发票，并按期向主管税 务机关报送开具发票的数据。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

42、、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；3. Accept,issue,store,carry,mailortransportinvoiceswhichtheyknoworshouldhaveknownaremadewithoutauthorization,forged,altered,illegallyacquiredorabolished;4. Useinvoicesbyunbindinganinvoicebook;（三）拆本使用发票;4.Enlargetherang

43、eofuseofinvoices;or（四）扩大发票使用范围;5.Useothervouchersinplaceofinvoices.（五）以其他凭证代替发票使用;6.Steal,intercept,tamperwith,sell,ordivulgeinvoicedata.（六）窃取、截留、篡改、出售、泄露发票数据。Thetaxauthoritiesshallprovideconvenientinquirychannelsfordistinguishinggenuineinvoicesfromcounterfeits.税务机关应当提供查询发票真伪的便捷渠道。Article24Unlessfor

44、thespecialcircumstancesassetforthbythecompetentdepartmentoftaxationundertheStateCouncil,papertaxinvoicescanonlybeissuedbycollectingentitiesorindividualsthatowntheminprovinces,autonomousregionsormunicipalitiesdirectlyundertheCentralGovernmentattheirlocalities.Provincial,autonomousregionalandmunicipal

45、taxationdepartmentsshallworkoutmeasuresforpreparationofinter-cityorinter-countypapertaxinvoices.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。Article25Noinstitutionorindividualshallcarry,sendbymailortransportblankinvoicesoutofthestipulatedareaoftheirvalidusewitho

46、utapproval.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。Carrying,mailingortransportingblankinvoicesinoroutofChinaareforbidden.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， 并定期向主管税务机关报告发票使 用情况。Article 26 Anentityorindividualthatissuesinvoicesshallestablishaninvoiceuseregistr

47、ationsystem,cooperatewiththetaxationauthorityinidentityverification,andreportonaregularbasistheuseofinvoicestothetaxationauthority.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。Article 27 Theinstitutionsandindividualsthatprepareinvoicesshallhandlethemeasuresofchange,handingoverandcancellationoft

48、heinvoiceswhentheychangeorcancelthetaxationregistration.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。Article 28 Entitiesandindividualsthatissueinvoicesshallstoreandpreserveinvoicesinaccordancewiththerelevantprovisionsissuedbythestate,andmaynotdestroyinvoiceswithoutpermission.Thecounterfoilsofinvoicesissuedshallbepreservedforfiveyears.第五章发票的检查CHAPTERVCHECKUPOFINVOICES第二十九条税务机关在发票 管理中有权进行下列检查：Article 29 Thetaxationdepartmentshavetherightstoconductthefollowingcheckupattheinvoices:（一）检查印制、领用