【中英文对照版】中华人民共和国发票管理办法(2023修订).docx

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：2023.07.20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.764oftheStateCouncilofthePeople'sRepublicofChinaDateIssued：07-20-2023EffectiveDate：07-20-20231.evelofAuthority：AdministrativeRegulationsAreaofLaw：InvoiceManagementInvoiceManagementMeasuresofthePeople'sRepublicofChina(ApprovedbytheStateCouncilonDecember12,1993;promulgatedbyOrderNo.6oftheMinistryofFinanceonDecember2351993;revisedforthefirsttimeinaccordancewiththeDecisionoftheStateCouncilConcerningAmendmenttotheInvoiceManagementMeasuresofthePeople'sRepublicofChinaonDecember20,2010;revisedforthesecondtimeinaccordancewiththeDecisionoftheStateCounciltoAmendCertainAdministrativeRegulationsonMarch2,2019;andrevisedforthethirdtimeinaccordancewiththeDecisionoftheStateCounciltoAmendandRepealCertainAdministrativeRegulationsonJuly20,2023)CHAPTER I GENERALPROVISIONSArticle1Inordertostrengthenmanagementofinvoicesandfinancialsupervision,ensurethetaxrevenuefortheState,andmaintaintheeconomicorder,thesemeasuresareformulatedinlinewiththeTaxCollectionAdministrationLawofthePeople'sRepublicofChina.Article2Entitiesandindividualsmaking,collecting,issuing,acquiringandkeepinginvoicesaswellasthosesurrenderinginvoicesfordestruction(hereinafterreferredtoas“entitiesandindividualsmakingorusinginvoicesn)mustabidebytheseMeasures.Article3IntheMeasures,invoicesmeanthecertificatesofreceiptorpaymentpreparedorreceivedinpurchaseorsaleofgoods,providingorreceivingservices,orengaginginotherbusinessactivities.Taxinvoicesincludepapertaxinvoicesandelectronictaxinvoices.Electronictaxinvoiceshavethesamelegaleffectaspapertaxinvoices.Thestateactivelypopularizestheuseofelectronictaxinvoices.Article4TaxinvoiceadministrationshalladheretotheleadershipandbeunderthestrengthenedleadershipoftheCommunistPartyofChinatoserveeconomicandsocialdevelopment.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、直ThetaxationdepartmentoftheStateCouncilshalltakechargeoftheinvoiceadministrationnationwideinaunifiedmanner.Thetaxauthoritiesofprovinces,autonomousregions,andmunicipalitiesdirectlyundertheCentralGovernmentshalleffectivelyconducttheinvoiceadministrationwithintheirrespectiveadministrativeregionsaccordingtotheirfunctions.Finance,auditing,marketregulation,publicsecurityandotherrelevantdepartmentsshall,withinthescopeoftheirrespectivefunctions,supporttaxauthoritiesineffectivelyconductingtheinvoiceadministration.Article5ThetaxationdepartmentoftheStateCouncildevelopsthespecificmeasuresfortheadministrationofthetypes,pages,contents,codingrules,datastandards,andscopeofuse,amongothers,oftaxinvoices.Article6Anyinstitutionandpersonmayreportonactionsinviolationofprovisionsofmanagementoninvoices.Thetaxationdepartmentsshallkeepthenamesofthereportsconfidentialandawardtheminaccordancewiththerelatedcases.CHAPTER 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、变造发票。Article7ThepowertoprintdedicatedVATinvoicesshallremainwithentitiesdesignatedbythecompetentdepartmentoftaxationundertheStateCouncil,whilethepowertoprintotherinvoicesshallremainwiththeentitiesdesignatedbythetaxauthoritiesoftheprovinces,autonomousregionsandmunicipalitiesdirectlyundertheCentralGovernmentpursuanttotherelevantprovisionsofthecompetentdepartmentoftaxationundertheStateCouncil.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 operation 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。Taxation 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 the State Council shall be used in the printing of invoices. Illegal mak