【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,contentsandcolorshallbedecidedbytheSAT.Article9Thepowertodecidethechangeoftheprintingplateofinvoice