【中英文对照版】中华人民共和国发票管理办法实施细则(2019修正).docx

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1、【制定机关】 【发文字号】 【公布日期】 【施行日期】 【效力位阶】 【法规类别】中华人民共和国发票管理 办法实施细则（2011年2月14日国家税 务总局令第25号公布，根 据2014年12月27日国 家税务总局关于修改中华 人民共和国发票管理办法 实施细则的决定、2018 年6月15日国家税务总 局关于修改部分税务部门 规章的决定、2019年7 月24日国家税务总局关 于公布取消一批税务证明 事项以及废止和修改部分 规章规范性文件的决定修 正）中华人民共和国发票管理办法实施细则(2019修正)DetailedRulesfortheImplementationoftheMeasuresofth

2、ePeople,sRepublicofChinafortheManagementofInvoices(2019Amendment)国家税务总局国家税务总局令第48号2019.07.242019.07.24部门规章发票管理Issuingauthority：InstrumentalitiesoftheStateCouncil,AAdminiStrations,StateTaxationAdministrationDocumentNumber：OrderNo.48oftheStateTaxationAdministrationDateissued：07-24-2019Effectivedate：07

3、-24-20191.evelofAuthority：DepartmentalRulesAreaofLaw：TaxationjOptimizationofDoingBusinessDetailedRulesfortheImplementationoftheMeasuresofthePeoplesRepublicofChinafortheManagementofInvoices(IssuedbytheOrderNo.25oftheStateAdministrationofTaxationonFebruary14,2011;amendedforthefirsttimeinaccordancewith

4、theDecisionoftheStateAdministrationofTaxationonAmendingtheDetailedRulesfortheImplementationoftheMeasuresofthePeoplesRepublicofChinafortheManagementofInvoicesbytheOrderNo.37oftheStateAdministrationofTaxationonDecember27,2014;amendedforthesecondtimeinaccordancewiththeDecisionoftheStateAdministrationof

5、TaxationtoAmendSomeDepartmentalRulesonTaxationonJune15,2018;andamendedforthethirdtimeinaccordancewiththeDecisionoftheStateTaxationAdministrationtoCancelaGroupofTaxationCertificationItemsandRepealandAmendCertainRulesandRegulatoryDocumentsonJuly24,2019)ChapterIGeneralProvisionsArticle 1 TheseDetailedR

6、ulesareformulatedpursuanttotheMeasuresofthePeoplesRepublicofChinafortheManagementofInvoices(hereinafterreferredtoasmMeasures).Article 2 InvoicesusingauniformformatinthewholecountryshallbedeterminedbytheStateAdministrationofTaxation(SAT).Invoicesusingauniformformatwithinaprovince,autonomousregionormu

7、nicipalitydirectlyundertheCentralGovernmentshallbedeterminedbythetaxadministrations(hereinafterreferredtoasutaxadministrationsofprovinces)oftheprovince,autonomousregionormunicipalitydirectlyundertheCentralGovernment.Article3Thebasicpagesofaninvoiceincludethestubpage,theinvoicepage,andthepageforkeepi

8、ngaccounts(thebook-keepingpage).Thestubpageiskeptbythepayeeorinvoiceissuerforfuturereference;theinvoicepageiskeptbythepayerorinvoiceaddresseeasanoriginalpaymentdocument;andthebook-keepingpageiskeptbythepayeeorinvoiceissuerasanoriginalbook-keepingdocument.第一章总则第一条根据中华 人民共和国发票管理办法 （以下简称办法）规定, 制定本实施细则。

9、第二条在全国范围 内统一式样的发票，由国家 税务总局确定。在省、自治区、直辖市范围 内统一式样的发票，由省、 自治区、直辖市税务局（以 下简称省税务局）确定。第三条发票的基本 联次包括存根联、发票联、 记账联。存根联由收款方或 开票方留存备查；发票联由 付款方或受票方作为付款 原始凭证;记账联由收款方 或开票方作为记账原始凭 证。省以上税务机关可根据发 票管理情况以及纳税人经 营业务需要，增减除发票联 以外的其他联次，并确定其 用途。Thetaxauthoritiesatorabovetheprovinciallevelmayaddmorepagesordeletethestubpageort

10、hebook-keepingpageanddeterminetheusesofthevariouspagesinlightoftheinvoicemanagementsituationandtaxpayers*needsforbusinessoperations.Article4Thebasiccontentsofinvoicesinclude:name,code,number,pagesandusesofinvoices,clientsname,openingbank,accountnumber,commoditynameorbusinessitem,unitofmeasurement,qu

11、antity,unitprice,amountinwordsandfigures,issuer,dateofissuance,name(seal)oftheinvoice-makingentity(individual),etc.Thetaxauthoritiesatorabovetheprovinciallevelmaydeterminethespecificcontentsoftheinvoicesinlightoftheneedsforeconomicactivitiesandinvoicemanagement.Article5Aninvoiceusermayfileawrittenre

12、questwiththetaxauthorityforusingtheinvoicesprintedwiththeuser,sname,andthetaxauthorityshall,inaccordancewithArticle15oftheMeasures,confirmthecategoriesandquantityofinvoicesprintedwiththeusersname.ChapterIlMakingofInvoicesArticle6Theinvoice-makingpermitsshallbemanufacturedunderthesupervisionoftheSAT,

13、andthepowertoissuethemshallremainwiththetaxadministrationsoftheprovinces.Thetaxauthoritiesshallberesponsibleforthesupervisionandadministrationofinvoice-makingenterprisesandcanceltheinvoice-makingqualificationofthosewhoareineligible.第四条发票的基本 内容包括：发票的名称、发 票代码和号码、联次及用 途、客户名称、开户银行及 账号、商品名称或经营项 目、计量单位、数量

14、、单价、 大小写金额、开票人、开票 日期、开票单位（个人）名 称（章）等。省以上税务机关可根据经 济活动以及发票管理需要, 确定发票的具体内容。第五条用票单位可 以书面向税务机关要求使 用印有本单位名称的发票， 税务机关依据办法第十 五条的规定，确认印有该单 位名称发票的种类和数量。第二章发票的印制第六条发票准印证 由国家税务总局统一监制， 省税务局核发。税务机关应当对印制发票 企业实施监督管理，对不符 合条件的，应当取消其印制 发票的资格。第七条全国统一的 发票防伪措施由国家税务 总局确定，省税务局可以根 据需要增加本地区的发票 防伪措施，并向国家税务总 局备案。Article7Nation

15、wideuniformmeasuresforpreventingfakeinvoicesshallbedeterminedbytheSAT,whilethetaxadministrationsoftheprovincesmayissuemoreanti-forgerymeasuresintheirrespectiveregionsinlightoftheactualneedswhichshallbereportedtotheSATforarchivalpurposes.Productsspeciallydesignedtopreventfakeinvoicesshallbekeptindesi

16、gnatedwarehousessoastopreventtheirloss.Shoddyandwasteproductsshallbedestroyedunderthesupervisionofthetaxauthoritiesinaunifiedway.Article8Thenationwideuniformsealforsupervisingthemanufactureofinvoicesisastatutorysignfortheinvoicemanagementofthetaxauthorities.Itsform,specification,contentsandcolorshal

17、lbedecidedbytheSAT.Article9ThepowertodecidethechangeoftheprintingplateofinvoicesofthewholecountryshallremainwiththeSAT,whilethepowertodecidethechangeoftheprintingplateofinvoicesinaprovince,autonomousregionormunicipalitydirectlyundertheCentralGovernmentshallremainwiththetaxadministrationoftheprovince

18、.Anannouncementshallbemadeonthechangeoftheprintingplateofinvoices.Article 10 Thetaxauthoritiesresponsibleforsupervisingthemanufactureofinvoicesshallissueaninvoice-makingnoticeasrequired,andthedesignatedinvoice-makingenterprisemustmakeinvoicesaccordingtotherequirements.Aninvoice-makingnoticeshallbear

19、thenameoftheinvoice-makingenterprise,thenameoftheinvoiceuser,thename,code,type,pages,specification,color,quantity,startingnumberandendingnumberofinvoices,timeandplaceofdelivery,etc.发票防伪专用品应当按照 规定专库保管，不得丢失。 次品、废品应当在税务机关 监督下集中销毁。第八条全国统一发 票监制章是税务机关管理 发票的法定标志，其形状、 规格、内容、印色由国家税 务总局规定。第九条全国范围内 发票换版由国家税务总局

20、 确定；省、自治区、直辖市 范围内发票换版由省税务 局确定Q发票换版时，应当进行公 告。第十条监制发票的 税务机关根据需要下达发 票印制通知书，被指定的印 制企业必须按照要求印制。发票印制通知书应当载明 印制发票企业名称、用票单 位名称、发票名称、发票代 码、种类、联次、规格、印 色、印制数量、起止号码、 交货时间、地点等内容。第十一条印制发票 企业印制完毕的成品应当Article 11 Aninvoice-makingenterpriseshallkeepthefinishedproductsindesignatedwarehousesuponchecksoastopreventthelos

21、sofinvoices.Wasteproductsshallbedestroyedwithoutdelay.ChapterIIIPurchaseofInvoicesArticle 12 TheidentitycertificateofthehandlingpersonasmentionedinArticle15oftheMeasuresreferstothehandlingperson,sresidentidentitycard,passportoranyothercertificatethatcanprovehis/heridentity.Article 13 Thespecialinvoi

22、cesealasmentionedinArticle15oftheMeasuresreferstoasealaffixedbytheinvoice-usingentityorindividualoninvoices,whichbearsit/his/hername,taxregistrationnumberandltspecialinvoicesea,.ThepatternofthespecialinvoicesealshallbedeterminedbytheSAT.Article 14 Forthespecialinvoicesealspecimenssubmittedbyentities

23、andindividualsforthepurchaseofinvoices,thetaxauthoritiesshallkeepthemforfuturereference.Article 15 ThewayofpurchasinginvoicesasmentionedinArticle15oftheMeasuresreferstopurchasinginbatches,surrenderingtheoldinvoicesbeforepurchasingnewones,submittingtheoldinvoicesforexaminationbeforepurchasingnewones,

24、etc.按照规定验收后专库保管， 不得丢失。废品应当及时销 毁。第三章发票的领购第十二条 办法 第十五条所称经办人身份 证明是指经办人的居民身 份证、护照或者其他能证明 经办人身份的证件。第十三条 办法 第十五条所称发票专用章 是指用票单位和个人在其 开具发票时加盖的有其名 称、税务登记号、发票专用 章字样的印章。发票专用章式样由国家税 务总局确定。第十四条税务机关 对领购发票单位和个人提 供的发票专用章的印模应 当留存备查。第十五条 办法 第十五条所称领购方式是 指批量供应、交旧购新或者 验旧购新等方式。第十六条办法 第十五条所称发票领购簿 的内容应当包括用票单位 和个人的名称、所属行业、

25、购票方式、核准购票种类、 开票限额、发票名称、领购Article 16 ThecontentsofinvoicepurchasebooksasmentionedinArticle15oftheMeasuresshallincludethenameoftheinvoice-usingentityorindividual,thesectorwhichit/he/shebelongsto5wayofpurchase,typeofinvoiceswhichit/he/sheispermittedtopurchase,maximuminvoicevalue,nameofinvoice,dateofpur

26、chase,approvedquantityofinvoicestobepurchased,startingandendingnumbers,violationrecords,signature(seal)ofthepurchaser,sealofthetaxauthoritywhichapprovesits/his/herpurchaseapplication,etc.Article 17 ConditionsabouttheuseofinvoicesasmentionedinArticle15oftheMeasuresreferstothepurchase,useandstorageofi

27、nvoicesandtherelevantdataaboutthedrawingofinvoices.Article 18 Inthesaleofinvoices,thetaxauthoritiesshallcollectthecostofproductionattheapprovedchargingratesandissuereceiptstoentitiesandindividualsthatpurchaseinvoices.Thecollectionorpaymentofthecostofproductionofinvoicesshallbegovernedbytherelevantst

28、ateprovisions.Article 19 DocumentaryevidenceasmentionedinArticle16oftheMeasuresreferstotherelevantbusinesscontracts,agreementsandothermaterialsrecognizedbythetaxauthorities.Article 20 Taxauthoritiesshallconcludeagreementswiththeentitiesthatissueinvoicesonbehalfofotherpeople,specifyingthetypeofinvoic

29、es,objects,contents,responsibilities,etc.Article 21 Theterm“guarantorasmentionedinArticle18oftheMeasuresreferstoacitizen,alegalpersonoranyothereconomicorganizationwiththecapacitytoprovideguaranteesinsideChina.日期、准购数量、起止号码、 违章记录、领购人签字（盖 章）、核发税务机关（章） 等内容。第十七条办法 第十五条所称发票使用情 况是指发票领用存情况及 相关开票数据。第十八条税务机关

30、在发售发票时,应当按照核 准的收费标准收取工本管 理费，并向购票单位和个人 开具收据。发票工本费征缴 办法按照国家有关规定执 行。第十九条办法 第十六条所称书面证明是 指有关业务合同、协议或者 税务机关认可的其他资料。第二十条税务机关 应当与受托代开发票的单 位签订协议，明确代开发票 的种类、对象、内容和相关 责任等内容。第二十一条办法 第十八条所称保证人，是指 在中国境内具有担保能力 的公民、法人或者其他经济 组织。保证人同意为领购发票的 单位和个人提供担保的，应 当填写担保书。担保书内容Aguarantorthatagreestoprovideguaranteeforanentityori

31、ndividualthatpurchaseinvoicesshallfilloutaletterofguarantee,whichshallcoverthepersonforwhomguaranteeisprovided,thescopeandtermofguarantee,responsibilities,andotherrelevantmatters.Aletterofguaranteeshallnotbecomevalidunlessitisaffixedwiththesealorsignatureoftheinvoicepurchaser,theguarantorandthetaxau

32、thority.Article 22 uLegaIresponsibilitiesshallbeassumedbytheguarantororwiththeguaranteefundsasmentionedinParagraph2,Article18oftheMeasuresmeansthatpenaltyshallbepaidbytheguarantororwiththeguaranteefunds.Article 23 Thespecificscopeofguarantorsorguaranteefundsshallbedeterminedbythetaxadministrationsof

33、theprovinces.ChapterIVIssuingandSafekeepingofInvoicesArticle 24 TheuspecialcircumstancesasmentionedinArticle19oftheMeasures,underwhichthepayershallissueaninvoicetothepayee,referstothefollowingcircumstances:1. Thepurchasingentityorwithholdingagentpayspersonalfees;or2. OthercircumstancesunderwhichtheS

34、ATdeemsitnecessaryforthepayertoissueaninvoicetothepayee.包括：担保对象、范围、期 限和责任以及其他有关事 项。担保书须经购票人、保证人 和税务机关签字盖章后方 为有效。第二十二条办法 第十八条第二款所称由保 证人或者以保证金承担法 律责任，是指由保证人缴纳 罚款或者以保证金缴纳罚 款。第二十三条提供保 证人或者交纳保证金的具 体范围由省税务局规定。第四章发票的开具和保 管第二十四条办法 第十九条所称特殊情况下， 由付款方向收款方开具发 票，是指下列情况：（一）收购单位和扣缴义务 人支付个人款项时；（二）国家税务总局认为其 他需要由付款方向

35、收款方 开具发票的。第二十五条向消费 者个人零售小额商品或者 提供零星服务的，是否可免 予逐笔开具发票，由省税务 局确定。Article25Whethertheretailsalesofsmallamountsofcommoditiesorprovisionofsundryservicestoindividualconsumersisnotrequiredtoissueinvoicesforalltransactionsshallbedecidedbythetaxadministrationsoftheprovinces.Article26Entitiesandindividualsthatf

36、illoutandissueinvoicesshallissueinvoiceswhenbusinessincomeisrecognizedaftertheoccurrenceoftransactions.Itisnotallowedtoissueaninvoicebeforetheoccurrenceoftransactions.Article27Incaseitneedstoissueacreditmemoduetoasalesreturnwhichoccursafteraninvoicehasbeenissued,itisrequiredtotakebacktheoriginalinvo

37、iceandputtheworduinvalidatedonitorobtainavalidprooffromtheotherparty.Inthecaseofsalesallowanceafteraninvoicehasbeenissued,itisrequiredtotakebacktheoriginalinvoiceandissueanewsalesinvoiceafterputtingtheworduinvalidatedonit,orissueacreditmemoafterobtainingavalidprooffromtheotherparty.Article28Entities

38、andindividualsshall,whenissuinginvoices,filloutandissueinvoicesintheorderoftheinvoicenumber,withallblanksfilled,thecontentsshallbeauthentic,wordsshallbelegible,allpagesofinvoicesshallbeprintedatonetime,andthecontentsonallpagesshallbeidentical,andthespecialinvoicesealshallbeaffixedontheinvoicepageand

39、theoffsetpage.Article 29 InvoicesshallbeissuedinChinese.Inanautonomousminoritynationalityarea,anationalitylanguagecommonlyusedintheareamaybeusedsimultaneously.Article 30 ThespecifiedareasfortheuseofinvoicesasmentionedinArticle26oftheMeasuresreferstoareasspecifiedbytheSATandthetaxadministrationsofthe

40、provinces.第二十六条填开发 票的单位和个人必须在发 生经营业务确认营业收入 时开具发票。未发生经营业 务一律不准开具发票。第二十七条开具发 票后，如发生销货退回需开 红字发票的，必须收回原发 票并注明“作废”字样或取 得对方有效证明。开具发票后，如发生销售折 让的，必须在收回原发票并 注明“作废”字样后重新开 具销售发票或取得对方有 效证明后开具红字发票。第二十八条单位和 个人在开具发票时，必须做 到按照号码顺序填开，填写 项目齐全，内容真实，字迹 清楚，全部联次一次打印， 内容完全一致，并在发票联 和抵扣联加盖发票专用章。第二十九条开具发 票应当使用中文。民族自治 地方可以同时使用

41、当地通 用的一种民族文字。第三十条 办法 第二十六条所称规定的使 用区域是指国家税务总局 和省税务局规定的区域。第三十一条使用发Article 31 Entitiesandindividualsusinginvoicesshallpropertykeepinvoices.Afteranyinvoiceislost,oneshallsubmitawrittenreporttothetaxauthoritiesonthedaywhenitorheisawareoftheloss.Chapter V InspectionofInvoicesArticle32Theinvoice-changingce

42、rtificateasmentionedinArticle32oftheMeasuresshallbeusedonlyinsidethecounty(city)concerned.Anyonewhoneedstotransfertheinvoicetoanothercounty(city)forexaminationshallmakearequesttothetaxauthorityofthatcounty(city)forusingtheinvoice.Article33Invoice-usingentitiesandindividualshavetherighttoapplytotheta

43、xauthoritiestoidentifygenuineorcounterfeitinvoices.Thetaxauthoritiesshallacceptsuchapplicationsandberesponsiblefortheidentificationofinvoices.Whereitisdifficulttoidentify,thetaxauthoritiesmaymakearequesttothetaxauthoritiessupervisingthemanufactureofinvoicesforassistance.Itistheresponsibilityoftheloc

44、altaxauthoritiestoidentifyinvoicesseizedatsitesusedforforgingoralteringinvoicesorplacesfortradingorstoringinvoices.Chapter VI PenaltyProvisionsArticle34Toimposepunishmentsforviolationsoftheinvoicemanagementlawsandregulations,thetaxauthoritiesshallnotifythepartiesconcernedoftheadministrativepenaltyde

45、cisioninwriting.Casesinviolationoftheinvoicemanagementlawsandregulationsshallbeplacedonfileforinvestigation.票的单位和个人应当妥善 保管发票。发生发票丢失情 形时,应当于发现丢失当日 书面报告税务机关。第五章发票的检查第三十二条办法 第三十二条所称发票换票 证仅限于在本县（市）范围 内使用。需要调出外县（市） 的发票查验时,应当提请该 县（市）税务机关调取发票。第三十三条用票单 位和个人有权申请税务机 关对发票的真伪进行鉴别。 收到申请的税务机关应当 受理并负责鉴别发票的真 伪；鉴别有困

46、难的，可以提 请发票监制税务机关协助 鉴别。在伪造、变造现场以及买卖 地、存放地查获的发票，由 当地税务机关鉴别。第六章罚则第三十四条税务机 关对违反发票管理法规的 行为进行处罚，应当将行政 处罚决定书面通知当事人； 对违反发票管理法规的案 件，应当立案查处。对违反发票管理法规的行 政处罚，由县以上税务机关 决定；罚款额在2000元以Thepowertodecideadministrativepenaltiesforviolationsoftheinvoicemanagementlawsandregulationsshallremainwiththetaxauthoritiesatorabov

47、ethecountylevel.Taxofficeshave下的，可由税务所决定。thepowertodecideafineofnotmorethan2,000yuan.Article35Theterm“announcement”asmentionedinArticle40oftheMeasuresmeanstheannouncementsthatshallbemadebythetaxauthoritiesontaxpayersinvoice-relatedviolationsattaxhandlingplacesorinsuchmassmediaasradio,television,news

48、papers,periodicals,andnetworks,etc.AnannouncementofthissortshallCoVe匚thename,identificationnumberandbusinesspremiseofthetaxpayeraswellasthedetailsabouttheviolationofinvoicemanagementlawsorregulations.Article36Ifaviolationoftheinvoicemanagementlawsorregulationsisseriousandconstitutesacrime,thetaxauthorityconcernedshalltransferittothejudicialorgan.ChapterVllSupplementaryProvisionsArticle 37 Thetermsunotlessthan，“notmorethanandi,uptoincludethefiguresmentionedtherein.第三十五条办法 第四十条所称的公告是指， 税务机关应当在办税场所 或者广播、电视、报纸、期 刊、网络等新闻媒体上公告 纳税人发票违法的情况。公 告内容包括：纳税人名称、 纳税人识别号、经营地