發(fā)文部門(mén)：財(cái)政部    日期：1993-12-23

中華人民共和國(guó)發(fā)票管理辦法(附英文)1993年12月23日，財(cái)政部
　　
　　第一章 總則
　　第一條 為了加強(qiáng)發(fā)票管理和財(cái)務(wù)監(jiān)督，保障國(guó)家稅收收入，維護(hù)經(jīng)濟(jì)秩序，根據(jù)《中華人民共和國(guó)稅收征收管理法》，制定本辦法。
　　第二條 在中華人民共和國(guó)境內(nèi)印制、領(lǐng)購(gòu)、開(kāi)具、取得和保管發(fā)票的單位和個(gè)人(以下簡(jiǎn)稱(chēng)印制、使用發(fā)票的單位和個(gè)人)，必須遵守本辦法。
　　第三條 本辦法所稱(chēng)發(fā)票，是指在購(gòu)銷(xiāo)商品、提供或者接受服務(wù)以及從事其他經(jīng)營(yíng)活動(dòng)中，開(kāi)具、收取的收付款憑證。
　　第四條 國(guó)家稅務(wù)總局統(tǒng)一負(fù)責(zé)全國(guó)發(fā)票管理工作。國(guó)家稅務(wù)總局省、自治區(qū)、直轄市分局和省、自治區(qū)、直轄市地方稅務(wù)局(以下統(tǒng)稱(chēng)省、自治區(qū)、直轄市稅務(wù)機(jī)關(guān))依據(jù)各自的職責(zé)，共同做好本行政區(qū)域內(nèi)的發(fā)票管理工作。
　　財(cái)政、審計(jì)、工商行政管理、公安等有關(guān)部門(mén)在各自的職責(zé)內(nèi)范圍內(nèi)，配合稅務(wù)機(jī)關(guān)做好發(fā)票管理工作。
　　第五條 發(fā)票的種類(lèi)、聯(lián)次、內(nèi)容及使用范圍由國(guó)家稅務(wù)總局規(guī)定。
　　第六條 對(duì)違反發(fā)票管理法規(guī)的行為，任何單位和個(gè)人可以舉報(bào)。稅務(wù)機(jī)關(guān)應(yīng)當(dāng)為檢舉人保密，并酌情給予獎(jiǎng)勵(lì)。
　　
　　第二章 發(fā)票的印制
　　第七條 發(fā)票由省、自治區(qū)、直轄市稅務(wù)機(jī)關(guān)指定的企業(yè)印制；增值稅專(zhuān)用發(fā)票由國(guó)家稅務(wù)總局統(tǒng)一印制。禁止私自印制、偽造、變?cè)彀l(fā)票。
　　第八條 發(fā)票防偽專(zhuān)用品由國(guó)家稅務(wù)總局指定的企業(yè)生產(chǎn)。禁止非法制造發(fā)票防偽專(zhuān)用品。
　　第九條 省、自治區(qū)、直轄市稅務(wù)機(jī)關(guān)對(duì)發(fā)票印制實(shí)行統(tǒng)一管理的原則，嚴(yán)格審查印制發(fā)票企業(yè)的資格，對(duì)指定為印制發(fā)票的企業(yè)發(fā)給發(fā)票準(zhǔn)印證。
　　第十條 發(fā)票應(yīng)當(dāng)套印全國(guó)統(tǒng)一發(fā)票監(jiān)制章 。全國(guó)統(tǒng)一發(fā)票監(jiān)制章 的式樣和發(fā)票版面印刷的要求，由國(guó)家稅務(wù)總局規(guī)定。發(fā)票監(jiān)制章 由省、自治區(qū)、直轄市稅務(wù)機(jī)關(guān)制作。禁止偽造發(fā)票監(jiān)制章 。
　　發(fā)票實(shí)行不定期換版制度。
　　第十一條 印制發(fā)票的企業(yè)按照稅務(wù)機(jī)關(guān)的統(tǒng)一規(guī)定，建立發(fā)票印制管理制度和保管措施。
　　發(fā)票監(jiān)制章 和發(fā)票防偽專(zhuān)用品的使用和管理實(shí)行專(zhuān)人負(fù)責(zé)制度。
　　第十二條 印制發(fā)票的企業(yè)必須按照稅務(wù)機(jī)關(guān)批準(zhǔn)的式樣和數(shù)量印制發(fā)票。
　　第十三條 發(fā)票應(yīng)當(dāng)使用中文印制。民族自治地方的發(fā)票，可以加印當(dāng)?shù)匾环N通用的民族文字。有實(shí)際需要的，也可以同時(shí)使用中外兩種文字印制。
　　第十四條 各省、自治區(qū)、直轄市內(nèi)的單位和個(gè)人使用的發(fā)票，除增值稅專(zhuān)用發(fā)票外，應(yīng)當(dāng)在本省、自治區(qū)、直轄市內(nèi)印制；確有必要到外省、自治區(qū)、直轄市印制的，應(yīng)當(dāng)由省、自治區(qū)、直轄市稅務(wù)機(jī)關(guān)商印制地省、自治區(qū)、直轄市稅務(wù)機(jī)關(guān)同意，由印制地省、自治區(qū)、直轄市稅務(wù)機(jī)關(guān)指定的印制發(fā)票的企業(yè)印制。
　　禁止在境外印制發(fā)票。
　　
　　第三章 發(fā)票的領(lǐng)購(gòu)
　　第十五條 依法辦理稅務(wù)登記的單位和個(gè)人，在領(lǐng)取稅務(wù)登記證件后，向主管稅務(wù)機(jī)關(guān)申請(qǐng)領(lǐng)購(gòu)發(fā)票。
　　第十六條 申請(qǐng)領(lǐng)購(gòu)發(fā)票的單位和個(gè)人應(yīng)當(dāng)提出購(gòu)票申請(qǐng)，提供經(jīng)辦人身份證明、稅務(wù)登記證件或者其他有關(guān)證明，以及財(cái)務(wù)印章 或者發(fā)票專(zhuān)用章 的印模，經(jīng)主管稅務(wù)機(jī)關(guān)審核后，發(fā)給發(fā)票領(lǐng)購(gòu)簿。
　　領(lǐng)購(gòu)發(fā)票的單位和個(gè)人憑發(fā)票領(lǐng)購(gòu)簿核準(zhǔn)的種類(lèi)、數(shù)量以及購(gòu)票方式，向主管稅務(wù)機(jī)關(guān)領(lǐng)購(gòu)發(fā)票。
　　第十七條 需要臨時(shí)使用發(fā)票的單位和個(gè)人，可以直接向稅務(wù)機(jī)關(guān)申請(qǐng)辦理。
　　第十八條 臨時(shí)到本省、自治區(qū)、直轄市以外從事經(jīng)營(yíng)活動(dòng)的單位或者個(gè)人，應(yīng)當(dāng)憑所在地稅務(wù)機(jī)關(guān)的證明，向經(jīng)營(yíng)地稅務(wù)機(jī)關(guān)申請(qǐng)領(lǐng)購(gòu)經(jīng)營(yíng)地的發(fā)票。
　　臨時(shí)在本省、自治區(qū)、直轄市以?xún)?nèi)跨市、縣從事經(jīng)營(yíng)活動(dòng)領(lǐng)購(gòu)發(fā)票的辦法，由省、自治區(qū)、直轄市稅務(wù)機(jī)關(guān)規(guī)定。
　　第十九條 稅務(wù)機(jī)關(guān)對(duì)外省、自治區(qū)、直轄市來(lái)本轄區(qū)從事臨時(shí)經(jīng)營(yíng)活動(dòng)的單位和個(gè)人申請(qǐng)領(lǐng)購(gòu)發(fā)票的，可以票其提供保證人或者根據(jù)所領(lǐng)購(gòu)發(fā)票的票面限額及數(shù)量交納不超過(guò)一萬(wàn)元的保證金，并限期繳銷(xiāo)發(fā)票。
　　按期繳銷(xiāo)發(fā)票的，解除保證人的擔(dān)保義務(wù)或者退還保證金；未按期繳銷(xiāo)發(fā)票的，由保證人或者以保證金承擔(dān)法律責(zé)任。
　　稅務(wù)機(jī)關(guān)收取保證金應(yīng)當(dāng)開(kāi)具收據(jù)。
　　
　　第四章 發(fā)票的開(kāi)具和保管
　　第二十條 銷(xiāo)售商品、提供服務(wù)以及從事其他經(jīng)營(yíng)活動(dòng)的單位和個(gè)人，對(duì)外發(fā)生經(jīng)營(yíng)業(yè)務(wù)收取款項(xiàng)，收款方應(yīng)當(dāng)向付款方開(kāi)具發(fā)票；特殊情況下，由付款方向收款方開(kāi)具發(fā)票。
　　第二十一條 所有單位和從事生產(chǎn)、經(jīng)營(yíng)活動(dòng)的個(gè)人在購(gòu)買(mǎi)商品、接受服務(wù)以及從事其他經(jīng)營(yíng)活動(dòng)支付款項(xiàng)，應(yīng)當(dāng)向收款方取得發(fā)票。取得發(fā)票時(shí)，不得票變更品名和金額。
　　第二十二條 不符合規(guī)定的發(fā)票，不得作為財(cái)務(wù)報(bào)銷(xiāo)憑證，任何單位和個(gè)人有權(quán)拒收。
　　第二十三條 開(kāi)具發(fā)票應(yīng)當(dāng)按照規(guī)定的時(shí)限、順序，逐欄、全部聯(lián)次一次性如實(shí)開(kāi)具，并加蓋單位財(cái)務(wù)印章 或者發(fā)票專(zhuān)用章 。
　　第二十四條 使用電子計(jì)算機(jī)開(kāi)具發(fā)票，須經(jīng)主管稅務(wù)機(jī)關(guān)批準(zhǔn)，并使用稅務(wù)機(jī)關(guān)統(tǒng)一監(jiān)制的機(jī)外發(fā)票，開(kāi)具后的存根聯(lián)應(yīng)當(dāng)按照順序號(hào)裝訂成冊(cè)。
　　第二十五條 任何單位和個(gè)人不得轉(zhuǎn)借、轉(zhuǎn)讓、代開(kāi)發(fā)票，未經(jīng)稅務(wù)機(jī)關(guān)批準(zhǔn)，不得拆本使用發(fā)票；不得自行擴(kuò)大專(zhuān)業(yè)發(fā)票使用范圍。
　　禁止倒買(mǎi)倒賣(mài)發(fā)票、發(fā)票監(jiān)制章 和發(fā)票防偽專(zhuān)用品。
　　第二十六條 發(fā)票限于領(lǐng)購(gòu)單位和個(gè)人在本省、自治區(qū)、直轄市內(nèi)開(kāi)具。
　　省、自治區(qū)、直轄市稅務(wù)機(jī)關(guān)可以規(guī)定跨市、縣開(kāi)具發(fā)票的辦法。
　　第二十七條 任何單位和個(gè)人未經(jīng)批準(zhǔn)，不得跨規(guī)定的使用區(qū)域攜帶、郵寄、運(yùn)輸空白發(fā)票。
　　禁止攜帶、郵寄或者運(yùn)輸空白發(fā)票出入境。
　　第二十八條 開(kāi)具發(fā)票的單位和個(gè)人應(yīng)當(dāng)建立發(fā)票使用登記制度，設(shè)置發(fā)票登記簿，并定期向主管稅務(wù)機(jī)關(guān)報(bào)告發(fā)票使用情況。
　　第二十九條 開(kāi)具發(fā)票的單位和個(gè)人應(yīng)當(dāng)在辦理變更或者注銷(xiāo)稅務(wù)登記的同時(shí)，辦理發(fā)票和發(fā)票領(lǐng)購(gòu)簿的變更、繳銷(xiāo)手續(xù)。
　　第三十條 開(kāi)具發(fā)票的單位和個(gè)人應(yīng)當(dāng)按照稅務(wù)機(jī)關(guān)的規(guī)定存放和保管發(fā)票，不得擅自損毀。已經(jīng)開(kāi)具的發(fā)票存根聯(lián)和發(fā)票登記簿，應(yīng)當(dāng)保存五年。保存期滿(mǎn)，報(bào)經(jīng)稅務(wù)機(jī)關(guān)查驗(yàn)后銷(xiāo)毀。
　　
　　第五章 發(fā)票的檢查
　　第三十一條 稅務(wù)機(jī)關(guān)在發(fā)票管理中有權(quán)進(jìn)行下列檢查:
　　(一)檢查印制、領(lǐng)購(gòu)、開(kāi)具、取得和保管發(fā)票的情況；
　　(二)調(diào)出發(fā)票查驗(yàn)；
　　(三)查閱、復(fù)制與發(fā)票有關(guān)的憑證、資料；
　　(四)向當(dāng)事各方詢(xún)問(wèn)與發(fā)票有關(guān)的問(wèn)題和情況；
　　(五)在查處發(fā)票案件時(shí)，對(duì)與案件有關(guān)的情況和資料，可以記錄、錄音、錄像、照像和復(fù)制。
　　第三十二條 印制、使用發(fā)票的單位和個(gè)人，必須接受稅務(wù)機(jī)關(guān)依法檢查，如實(shí)反映情況，提供有關(guān)資料，不得拒絕、隱瞞。
　　稅務(wù)人員進(jìn)行檢查時(shí)，應(yīng)當(dāng)出示稅務(wù)檢查證。
　　第三十三條 稅務(wù)機(jī)關(guān)需要將已開(kāi)具的發(fā)票調(diào)出查驗(yàn)時(shí)，應(yīng)當(dāng)向被查驗(yàn)的單位和個(gè)開(kāi)具發(fā)票換票證。發(fā)票換票證與所調(diào)出查驗(yàn)的發(fā)票有同等的效力。被調(diào)出查驗(yàn)發(fā)票的單位和個(gè)人不得拒絕接受。
　　稅務(wù)機(jī)關(guān)需要將空白發(fā)票調(diào)出查驗(yàn)時(shí)，應(yīng)當(dāng)開(kāi)具收據(jù)；經(jīng)查無(wú)問(wèn)題的，應(yīng)當(dāng)及時(shí)返還。
　　第三十四條 單位和個(gè)人從中國(guó)境外取得的與納稅有關(guān)的發(fā)票或者憑證，稅務(wù)機(jī)關(guān)在納稅審查時(shí)有疑義的，可以要求其提供境外公證機(jī)構(gòu)或者注冊(cè)會(huì)計(jì)師的確認(rèn)證明，經(jīng)稅務(wù)機(jī)關(guān)審核認(rèn)可后，方可作為記帳核算的憑證。
　　第三十五條 稅務(wù)機(jī)關(guān)在發(fā)票檢查中需要核對(duì)發(fā)票存根聯(lián)與發(fā)票聯(lián)填寫(xiě)情況時(shí)，可以向持有發(fā)票或者發(fā)票存根聯(lián)的單位發(fā)出發(fā)票填寫(xiě)情況核對(duì)卡，有關(guān)單位應(yīng)當(dāng)如實(shí)填寫(xiě)，按期報(bào)回。
　　
　　第六章 罰則
　　第三十六條 違反發(fā)票管理法規(guī)的行為包括:
　　(一)未按照規(guī)定印制發(fā)票或者生產(chǎn)發(fā)票防偽專(zhuān)用品的；
　　(二)未按照規(guī)定領(lǐng)購(gòu)發(fā)票的；
　　(三)未按照規(guī)定開(kāi)具發(fā)票的；
　　(四)未按照規(guī)定取得發(fā)票的；
　　(五)未按照規(guī)定保管發(fā)票的；
　　(六)未按照規(guī)定接受稅務(wù)機(jī)關(guān)檢查的。
　　對(duì)有前款所列行為之一的單位和個(gè)人，由稅務(wù)機(jī)關(guān)責(zé)令限制改正，沒(méi)收非法所得，可以并處一萬(wàn)元以下的罰款。有前款所列兩種或者兩種以上行為的，可以分別處罰。
　　第三十七條 非法攜帶、郵寄、運(yùn)輸或者存放空白發(fā)票的，由稅務(wù)機(jī)關(guān)收繳發(fā)票，沒(méi)收非法所得，可以并處一萬(wàn)元以下的罰款。
　　第三十八條 私自印制、偽造變?cè)臁⒌官I(mǎi)倒賣(mài)發(fā)票，私自制作發(fā)票監(jiān)制章 、發(fā)票防偽專(zhuān)用品的，由稅務(wù)機(jī)關(guān)依法予以查封、扣押或者銷(xiāo)毀，沒(méi)收非法所得和作案工具，可以并處一萬(wàn)元以上五萬(wàn)元以下的罰款；構(gòu)成犯罪的，依法追究刑事責(zé)任。
　　第三十九條 違反發(fā)票管理法，導(dǎo)致其他單位或者個(gè)人未繳、少繳或者騙取稅款的，由稅務(wù)機(jī)關(guān)沒(méi)收非法所得，可以并處未繳、少繳或者騙取的稅款一倍以下的罰款。
　　第四十條 當(dāng)事人對(duì)稅務(wù)機(jī)關(guān)的處罰決定不服的，可以依法向上一級(jí)稅務(wù)機(jī)關(guān)申請(qǐng)復(fù)議或者向人民法院起訴；逾期不申請(qǐng)復(fù)議，也不向人民法院起訴，又不履行的，作出處罰決定的稅務(wù)機(jī)關(guān)可以申請(qǐng)人民法院強(qiáng)制執(zhí)行。
　　第四十一條 稅務(wù)人員利用職權(quán)之便，故意刁難印制、使用發(fā)票的單位和個(gè)人，或者有違反發(fā)票管理法規(guī)行為的，依照國(guó)家有關(guān)規(guī)定給予行政處分；構(gòu)成犯罪的，依法追究刑事責(zé)任。
　　
　　第七章 附則
　　第四十二條 對(duì)國(guó)有的金融、郵電、鐵路、民用航空、公路和水上運(yùn)輸?shù)葐挝坏膶?zhuān)業(yè)發(fā)票，經(jīng)國(guó)家稅務(wù)總局或者國(guó)家稅務(wù)總局省、自治區(qū)、直轄市分局批準(zhǔn)，可以由國(guó)務(wù)院有關(guān)主管部門(mén)或者省、自治區(qū)、直轄市人民政府有關(guān)主管機(jī)關(guān)自行管理。
　　第四十三條 國(guó)家根據(jù)經(jīng)濟(jì)發(fā)展和稅收征收管理的需要，提倡使用計(jì)稅收款機(jī)，具體辦法另行制定。
　　第四十四條 本辦法由國(guó)家稅務(wù)總局負(fù)責(zé)解釋?zhuān)瑢?shí)施細(xì)則由國(guó)家稅務(wù)總局制定。
　　第四十五條 本辦法自發(fā)布之日起施行。財(cái)政部1986年發(fā)布的《全國(guó)發(fā)票管理暫行辦法》和原國(guó)家稅務(wù)局1991年發(fā)布的《關(guān)于對(duì)外商投資企業(yè)和外國(guó)企業(yè)發(fā)票管理的暫行規(guī)定》同時(shí)廢止。
　　
　　MEASURES OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE CONTROL OFIN-VOICES
　　
　　(Ministry of Finance: 23 December 1993)
　　
　　Whole Doc.
　　Chapter I-General ProvisionsArticle 1
　　The measures are made in accordance with the<LawofthePeople'sRepublic of China for TaxCollectionandAdministration>inordertostrengthen the controlofinvoicesandthesupervisionoffinancialaffairs, to ensure taxation income oftheStateandmaintaineconomicorder.Article 2
　　Units and individuals who print, receive,purchase,issue,obtain,and keep invoices (hereinafter referred to as "units andindividualswhoprint and use invoices") within the territory of the People's RepublicofChina, must comply with the Measures.Article 3
　　"The invoice" Stated in the Measures refers tothecertificatesofpayment or receipt of money made out or received in purchases and sales ofgoods,provisionoracceptanceofservicesandinotherbusinessactivities.Article 4
　　The State Administration of Taxation takes the overall responsibilityfor thecontrolofinvoicesnationwide.ThebranchesoftheStateAdministration ofTaxationandlocaltaxbureauxoftheprovinces,autonomous regions and municipalities (hereinafterreferredtoas"taxauthorities of theprovinces,autonomousregionsandmunicipalities")shall, base on their respective responsibilities, makejointeffortstohave good control of invoices in their respective administrative regions.
　　Therelevantdepartmentsoffinance,auditadministrationsforindustry and commerce, and public security shall within the scope of theirresponsibilities coordinate with the tax authorities to have goodcontrolof invoices.Article 5
　　The categories, order of duplicates, contents and the range ofusageof invoices shall be determined by the State AdministrationofTaxation.Article 6
　　Any unit and individual can informagainstanyactviolatingthelegislation for the control of invoices. Taxauthoritiesshallmaintainsecrecy for the informers and present them with appropriate awards.
　　
　　Chapter II-Printing of InvoicesArticle 7
　　Invoices shall be printed by enterprises appointed by tax authoritiesof the provinces, autonomous regions and municipalities; specialinvoicesfor Value-Added Tax shall only be printed by the StateAdministrationofTaxation. Printing, forgery and revision ofinvoiceswithoutpermissionare prohibited.Article 8
　　Devices against forgery of invoices shall be produced byenterprisesappointed by the State Administration of Taxation.Illegalmanufacturingof these anti-forgery devices is prohibited.Article 9
　　Taxauthoritiesoftheprovinces,autonomousregionsandmunicipalities shall implement the principle ofunifiedcontroloftheprintingofinvoices,strictlyexaminethequalificationsoftheenterprises engaged in printing invoices and issue invoice printing permitto these appointed enterprises.Article 10
　　Invoices shallbestampedwithanationwideuniformstampforsupervision of the printing of invoices. The form ofthestampandtherequirements for the printing and layout of invoices shallbestipulatedby the State Administration of Taxation. The stamp for supervision oftheprinting ofinvoicesshallbemadebythetaxauthoritiesoftheprovinces, autonomous regions and municipalities. Forgery of the stamp forsupervision of the printing of invoices is prohibited.
　　A system of changing the printing plate at indefinite intervals shallbe implemented.Article 11
　　Inaccordancewithunifiedregulationsoftaxauthorities,enterprises printing invoices shall establish a systemforprintingandmanaging invoices, and measures for safe-keeping.
　　A system of person-in-charge of the usage and controlofthestampfor supervision of the printing of invoices and thespecialanti-forgerydevices shall be implemented.Article 12
　　Enterprises printing invoices must print the invoicesinaccordancewith the type and amount approved by tax authorities.Article 13
　　Invoices mustbeprintedinChinese.Inautonomousregions,anational language used in common in that particular region can be added tothe invoices. If necessary, invoices can be printed in both Chinese andaforeign language simultaneously.Article 14
　　Apart from the special invoices forValue-AddedTax,theinvoicesused by units and individuals in various provinces, autonomous regions andmunicipalitiesshouldbeprintedwithintherespectiveprovinces,autonomous regions and municipalities; if foranyreasontheymustbeprinted in other provinces, autonomous regions and municipalities, the taxauthoritiesoftherelevantprovinces,autonomousregionsandmunicipalities should obtain consent from thetaxauthoritiesoftheseother provinces, autonomous regions andmunicipalitiesthatundertakingthe printing of invoices. Theinvoicesshallthenbeprintedbytheenterprises appointed by the tax authoritiesoftheseotherprovinces,autonomous regions and municipalities which undertakingtheprintingofinvoices.
　　Printing of invoices outside the territory of thePeople'sRepublicof China is prohibited.
　　
　　Chapter III-Purchasing of InvoicesArticle 15
　　All units and individuals who perform tax registrationaccordingtothe law shall, upon receiving the tax registration certificate,applytoacquire invoices from the respective tax authorities.Article 16
　　Units and individuals applying for acquisition of invoices shall filean application for purchasing invoices, provide certificates ofidentity,tax registration certificates or otherrelevantdocuments,aswellasmoulds for stamps ofthefinancialdepartmentorspecialstampsforinvoices. After examination and approval of the relevant taxauthorities,invoice purchase books will be issued.
　　Unitsandindividualswhoneedinvoicesshallbasedonthecategories, quantity and mode ofacquisitionapprovedbytherelevantauthorities asindicatedintheinvoicepurchasebookstopurchaseinvoices from the relevant tax authorities.Article 17
　　Units and individualswhotemporarilyneedtouseinvoicesmaydirectly apply to the relevant tax authorities for purchase.Article 18
　　Units or individuals who temporarilycarryonbusinessactivitiesoutside their own provinces, autonomous regions and municipalitiesshouldby presenting the certificates from the tax authorities of theiroriginallocation, apply fortheacquisitionofinvoicesfromthelocaltaxauthorities where their business activities take place.
　　Taxauthoritiesoftheprovinces,autonomousregionsandmunicipalities shall regulate the procedures for acquisitionofinvoicesby units or individuals who temporarily carryoncrosscityorcountybusiness within the provinces, autonomous regions and municipalities.Article 19
　　For units and individuals from otherprovinces,autonomousregionsandmunicipalitiesapplyingforpurchaseofinvoicesfortemporarybusiness activitiesintheareasundertheirownjurisdiction,taxauthorities can request for provision of guarantors or a securitydepositof not exceeding 10000 yuan basedonthefacevalueoftheinvoicespurchased and hand in the invoices for disposal within a set time limit.
　　Those who hand in invoices on time fordisposalshallbereleasedtheir guarantors' commitments and returnedtheirsecuritydeposit;forthose who fail to hand in the invoices for disposal on time,theirlegalliabilities should be taken over by the guarantors or satisfiedwiththesecurity deposit.
　　Taxauthoritiesshallissuereceiptsuponcollectingsecuritydeposit.
　　
　　Chapter IV-Issuance and Safeguarding of InvoicesArticle 20
　　Units and individuals engaged in the salesofgoods,provisionofservices and other businessactivities,shouldissueinvoicestothepayerswhencollectingpaymentinbusinessactivitieswithoutsideparties. However, undersomespecialcircumstances,payerscanissueinvoices to payees.Article 21
　　Units and individuals engaged in production andbusinessactivitiesshouldobtaininvoicesfrompayeesforpaymentmadeinpurchasingcommodities,acceptingservicesandtakingpartinothereconomicactivities.Uponreceiptoftheinvoice,theyshouldnotaskforalternation of the name of article and amount of payment.Article 22
　　Invoices not in line with the regulations must not betakenastheproof for reimbursement. Any unit and individual has the righttorefusesuch invoices.Article 23
　　Invoicesshouldbeissuedcolumnbycolumnandwithalltheduplicates, in strict accordance with the time limits, sequence stipulatedin the regulations and be stamped with the unit's stamp ofthefinancialdepartment or a special stamp for invoices.Article 24
　　In use of computers to generate invoices,priorapprovalfromtherespective tax authorities should be obtained.Standardinvoicesissuedunder the supervision of tax authoritiesbesidesthecomputer-generatedinvoices shall be used. The stubs of the invoices so issued must beboundinto booklets with sequential numbers.Article 25
　　No unit or individual can lend, transfer or issue invoicesonotherunit's or individual's behalf. Without the priorapprovalfromthetaxauthorities, they cannot use invoices by tearing invoice books apart,norexpand the scope of usage of the invoices of professionals.
　　Illegal sales or purchases of invoices, stamps for supervision of theprinting of invoices and anti-forgery devices for invoices are prohibited.Article 26
　　The area ofissuanceofinvoicesislimitedtotheprovinces,autonomous regions and municipalitieswheretheunitsandindividualspurchase them.
　　Taxauthoritiesoftheprovinces,autonomousregionsandmunicipalities may regulate the procedures for issuance of invoicescrosscity or county.Article 27
　　Without prior approval, no unit orindividualcancarry,mailortransport blank invoices beyond the regions where these invoices are boundto be used.
　　Carrying, mailing and transporting blank invoices intoorfromtheterritory of China is prohibited.Article 28
　　Units and individuals issuing invoices should establish a systemforthe use and registration of invoices,prepareaninvoiceregisterandreport to the respective tax authorities on the use of invoices at regularintervals.Article 29
　　Units and individuals issuing invoices should, at thesametimeastheygothroughtheformalitiesforchangingorcancellingtaxregistration, gothroughtheformalitiesforchangingorcancellinginvoices and invoice purchase books.Article 30
　　Units and individuals issuing invoices should, in accordance with theregulations of the tax authorities, store and keep invoices and shallnotdestroy the invoices without authorization.Thestubsoftheinvoicesalready issued and the invoice register should bekeptforfiveyears.Upon completion of theperiodtheinvoicesshallbedestroyedafterexamination by the relevant tax authorities.
　　
　　Chapter V-Inspection of InvoicesArticle 31
　　In managing invoices, the tax authorities have the righttodothefollowing:
　　(1) Examining the printing, purchasing, issuing, obtainingandsafekeeping of invoices;
　　(2) Selecting invoices to be examined;
　　(3) Investigating and duplicating documents and materials relatedtothe invoices;
　　(4) Inquiring thepartiesconcernedabouttheproblemsandtheconditions related to the invoices;
　　(5) Making notes, tape-recording, video-recording, taking photographsand making copies on the related state of affairs anddatawhendealingwith cases of investigation of invoices.Article 32
　　Units and individuals printing and using invoices must acceptlawfulinspection by tax authorities, present the truth and provide therelevantdata, without refusal or concealment.
　　Tax officials should present their tax inspection permits at the timeof inspection.Article 33
　　When tax authoritiestakeawaytheinvoicesalreadyissuedforinspection, they should issue certificates for exchange of the invoices tothe units and individuals to be inspected. The certificatesforexchangeof the invoices and the invoices to be examined are equally effective. Theunits and individuals whose invoices have been taken awayforinspectionmust not refuse the above arrangement.
　　Tax authorities should issue receipts when taking away blank invoicesfor inspection, blank invoices that are found in irder should bereturnedin time.Article 34
　　In the course of examining thereportingoftax,shouldthetaxauthorities find anydoubtwithinvoicesorevidenceconcerningthereporting of tax obtained outside or evidence concerning the reportingoftax obtained outside china by the units or individuals, they mayasktheunits or individuals for certificates of confirmation provided byforeignnotary or chartered accountants. After examination and approval by the taxauthorities, these invoiceonevidencecouldbetakenasbasisforbook-keeping.Article 35
　　In the course of examining invoices, taxauthoritiesmayfindtheneed to check how the stubs and the invoices are completed, they maysendout invoice completion checking cards to the units inpossessionoftheinvoices or stubs. These units concernedshouldcompletethecardsinaccordance with facts and return them in time.
　　
　　Chapter VI-Provisions on PenaltyArticle 36
　　Acts violating the law for management of invoices include:
　　(1) Failure to print invoices or manufacture anti-forging devices forinvoices in accordance with the relevant regulations;
　　(2) Failure to purchase invoicesinaccordancewiththerelevantregulations;
　　(3) Failuretoissueinvoicesinaccordancewiththerelevantregulations;
　　(4) Failure toobtaininvoicesinaccordancewiththerelevantregulations;
　　(5)Failuretokeepinvoicesinaccordancewiththerelevantregulations;
　　(6) Failure to accept inspection bytaxauthoritiesinaccordancewith the relevant regulations.
　　For all the units and individuals who have committed one of the abovesaid, the tax authorities may order them to rectifywithinaprescribedtime limit, confiscate their illicit income, and impose a fineofupto10000 yuan at the same time. Those who have committed two or moreoftheacts listed above can be penalised on separate accounts.Article 37
　　Tax authorities shall confiscate the blank invoices andtheillicitincome of thosewhoillegallycarry,mail,transportorkeeptheseinvoices and a fine of up to 10000 yuan may be imposed at thesametime.Article 38
　　Tax authorities shallsealup,detain,ordestroytheinvoicesillegally printed, counterfeited, bought or sold, and theprivatelymadestamps for supervision of the printing of invoicesandtheanti-forgeryproducts for invoices. Tax authorities shall also confiscatetheillicitincome and the tools used in committing the offenses; a fine between 10000yuan and 50000 yuan may be imposed at the sametime;iftheseoffensesconstitute crimes, legal actions willbetakenagainsttheoffenders.Article 39
　　In cases of violations of the regulations on the control ofinvoicesleading totheevasionanddefraudationoftaxbyotherunitsorindividuals, tax authorities shall confiscate theillicitincomeandafine of no more than the actualamountofthetaxevaded,unpaidorunderpaid may be imposed at the same time.Article 40
　　If the units or individuals concerned do not agree tothedecisionsof the tax authorities on the penalties imposed, theycanapplytothehigher tax authorities for reconsideration or file a suit at thePeople'sCourt in accordance with the law; the tax authorities which have madethedecision on the penalties can apply to the People'sCourttoforcefullyexecute the penalties if the parties concerned haveneitherappliedforreconsideration within the prescribedtime,norfiledasuitatthePeople's Court, nor implemented the decisions.Article 41
　　According totherelevantregulations,administrativedisciplineshall be giventoanytaxofficials,bytakingadvantageontheirpositions, deliberately place obstacles before anyunitsorindividualswho print or use invoices or have violated the regulations concerningthemanagement of invoices. If such acts haveconstitutedcriminalcharges,they shall be penalised according to the law.
　　
　　Chapter VII-Supplementary ProvisionsArticle 42
　　ThespecialinvoicesusedbyState-ownedfinancial,postsandtelecommunications,railways,airline,roadandwatertransportinstitutions, etc., may be managed by the respective competent departmentsof the StateCouncilortherespectivedepartmentsofthePeople'sGovernments of the provinces, autonomous regions and municipalitiesafterthe approval of the State Administration of Taxation oritsbranchesinthe provinces, autonomous regions and municipalities.Article 43
　　In accordance with the need foreconomicdevelopmentandforthecollection and supervision of tax, the State encourages theuseofcashregisters. Specific procedures will be promulgated separately.Article 44
　　These MeasuresaresubjecttotheinterpretationoftheStateAdministration of Taxation and the detailed rules for their implementationshall be made by the State Administration for Taxation.Article 45
　　TheseMeasuresshallcomeintoeffectonthedayoftheirpromulgation. At the same time, the<InterimMeasuresofthePeople'sRepublic of China for the control of Invoices> promulgated by the Ministryof Finance in 1986 and the <Interim Regulations concerning the controlofInvoices of Enterprises with Foreign Investment andForeignEnterprises>promulgated in 1991 by theStateAdministrationofTaxationshallberepealed on the same date. epealed on the same date. epealed onthesamedate.