中英对照中华人民共和国发票管理办法(2023修订).docx

InvoiceManagementMeasuresofthePeople'sRepublicofChina(2023Revision)DocumentNumber：OrderNo.764oftheStateCouncilofthePeople'sRepublicofChinaAreaofLaw:InvoiceManagement1.evelofAuthority：AdministrativeRegulationsIssuingAuthority：StateCouncilDateIssued：07-20-2023EffectiveDale：07-20-2023Status:Effectivemaintain the economic order, these measures are formulated in收管理法，制定本办法。InvoiceManagementMeasuresofIhePeople'sRepublicofChina(ApprovedbytheStateCouncilonDecember12,1993;promulgatedbyOrderNo.6oftheMinistryofFinanceonDecember23,1993;revisedforthefirsttimeinaccordancewiththeDecisionoftheStateCouncilConcerningAmendmenttotheInvoiceManagementMeasuresofthePeople'sRepublicofChinaonDecember20,2010;revisedforthesecondtimeinaccordancewiththeDecisionoftheStateCounciltoAmendCertainAdministrativeRegulationsonMarch2,2019;andrevisedforthethirdtimeinaccordancewiththeDecisionoftheStateCounciltoAmendandRepealCertainAdministrativeRegulationsonJuly20,2023)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linewiththeTaxCollectionAdministrationLawofthePeople'sRepublicofChina.Article 2 Entitiesandindividualsmaking,collecting,issuing,acquiringandkeepinginvoicesaswellasthosesurrenderinginvoicesfordestruction(hereinafterreferredtoasuentitiesandindividualsmakingorusinginvoices)mustabidebytheseMeasures.Article 3 IntheMeasures,invoicesmeanthecertificatesofreceiptorpaymentpreparedorreceivedinpurchaseorsaleofgoods,providingorreceivingservices,orengaginginotherbusinessactivities.Taxinvoicesincludepapertaxinvoicesandelectronictaxinvoices.Electronictaxinvoiceshavethesamelegaleffectaspapertaxinvoices.Thestateactivelypopularizestheuseofelectronictaxinvoices.Article 4 TaxinvoiceadministrationshalladheretotheleadershipandbeunderthestrengthenedleadershipoftheCommunistPartyofChinatoserveeconomicandsocialdevelopment.ThetaxationdepartmentoftheStateCouncilshalltakechargeoftheinvoiceadministrationnationwideinaunifiedmanner.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,publicsecurityandotherrelevantdepartmentsshall,withinthescopeoftheirrespectivefunctions,supporttaxauthoritiesineffectivelyconductingtheinvoiceadministration.Article 5 ThetaxationdepartmentoftheStateCouncildevelopsthespecificmeasuresfortheadministrationofthetypes,pages,contents,codingrules,datastandards,andscopeofuse,amongothers,oftaxinvoices.Article 6 Anyinstitutionandpersonmayreportonactionsinviolationofprovisionsofmanagementoninvoices.Thetaxationdepartmentsshallkeepthenamesofthereportsconfidentialandawardtheminaccordancewiththerelatedcases.CHAPTER11PRINTINGOFINVOICESArticle 7 ThepowertoprintdedicatedVATinvoicesshallremainwithentitiesdesignatedbythecompetentdepartmentoftaxationundertheStateCouncil,whilethepowertoprintotherinvoicesshallremainwiththeentitiesdesignatedbythetaxauthoritiesoftheprovinces,autonomousregionsandmunicipalitiesdirectlyundertheCentralGovernmentpursuanttotherelevantprovisionsofthecompetentdepartmentoftaxationundertheStateCouncil.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，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. Havingsoundfinancialrulesandrigorousqualitysupervision,safetymanagementandconfidentialityrules.Taxationauthoritiesshalldeterminetheenterprisesprintingtaxinvoicesinaccordancewiththeapplicableprovisionsongovernmentprocurement.Article 9 SpecialproductsdesignedtopreventtheforgeryofinvoicesasdesignatedbythecompetentdepartmentoftaxationundertheStateCouncilshallbeusedintheprintingofinvoices.Illegalmakingofsuchproductsisforbidden.Invoicesshallbechromatographedwiththenationalunifiedinvoicesupervisionseal.TheformofthenationalunifiedinvoicesupervisionsealandthelayoutoftheinvoicesshallbedecidedbytheStateAdministrationofTaxation.Theinvoicesupervisionsealshallbemadebytheprovincial,autonomousregiona