第三十二条《办法》第二十二条所称不符合规定的发票是指开具或取得的发票是应经而未经税务机关监制，或填写项目不齐全、内容不真实，字迹不清楚，没有加盖财务印章或发票专用章，伪造、作废以及其他不符合税务机关规定的发票。

Article 32 The invoices which do not conform to the stipulations mentioned in Article 22 of the Methods refer to invoices drawn up or gained whose manufacture should but has not gone through the supervision of tax authorities, or the items filled in are incomplete, the contents are untrue, the handwriting is illegible or lacks the stamp of the financial seal or special invoice seal, forged, invalid and other invoices inconsistent with the stipulations of tax authorities.

第三十三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。

Article 33 Unit and individual who fill in and draw up invoices shall draw up invoices when business income is confirmed after the occurrence of business management.

未发生经营业务一律不准开具发票。

No drawing up of invoices is allowed before the occurrence of business management.

第三十四条开具发票后，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；

Article 34 After the drawing up of invoice, in case there is the return of goods already sold which needs the drawing up of red-character invoice, the original invoice must be recovered and the word "invalid" must be clearly stated or effective certificate of the other party should be obtained;

发生销售折让的，在收回原发票并注明“作废”字样后，重新开具销售发票。

when there are discount and allowance for sales, a sale invoice shall be re-drawn up after recovering the original invoice and the word "invalid” is clearly stated.

第三十五条单位和个人在开具发票时，必须做到按号码顺序填开，填写项目齐全，内容真实，字迹清楚，全部联次一次复写、打印，内容完全一致，并在发票联和抵扣联加盖单位财务印章或者发票专用章。

Article 35 Unit and individual, while drawing up invoice, shall fill in and draw up invoice in accordance with the number order, the items filled in shall be complete, contents shall be real, words legible, all sheets of invoice shall be duplicated, printed in one single time, the contents shall be completely consistent, the financial seal or the special invoice seal shall be fixed in all sheets of the invoice and the withholding sheets.

第三十六条开具发票应当使用中文。

Article 36 Chinese language shall be used in drawing up invoices.

民族自治地方可以同时使用当地通用的一种民族文字。

In national autonomous areas a nationality language commonly used in the locality maybe used simultaneously.

外商投资企业和外国企业可以同时使用一种外国文字。

Foreign-funded enterprises and foreign enterprises may simultaneously use a foreign language.

第三十七条《办法》第二十四条“机外发票”是指经税务机关批准，在指定印制发票企业印制的供计算机开具的发票。

Article 37 The "invoices turned out of computers" mentioned in Article 24 of the Methods refer to invoices printed by enterprises designated to print invoices with the approval from tax authorities and provided for computer to draw up.

第三十八条对根据税收管理需要，须跨省、自治区、直辖市开具发票的，由国家税务总局确定。

Article 38 With regard to those who need to draw up invoices by spanning provinces, autonomous regions and municipalities in accordance with the needs of taxation management, the matter shall be decided by the State Administration of Taxation.

省际毗邻市县之间是否允许跨省、自治区、直辖市开具发票，由有关省级税务机关确定。

Whether or not neighboring cities and counties in a province are allowed to draw up invoices by spanning provinces, autonomous regions and municipalities shall be determined by provincial-level tax authorities.

第三十九条《办法》第二十七条所称规定的使用区域，包括《办法》以及国家税务总局和省级税务机关规定的使用区域。

Article 39 The specified regions using invoices mentioned in Article 27 of the Methods include the regions stipulated by the State Administration of Taxation and provincial-level tax authorities.

第四十条《办法》第二十八条所称发票登记簿的式样和使用办法，以及发票使用情况报告的形式和期限，由省级税务机关确定。

Article 40 The sample and use methods of invoice registration books, as well as the form and time limit related to reports on the use situation mentioned in Article 38 of the Methods shall be determined by provincial-level tax authorities.

第四十一条使用发票的单位和个人应当妥善保管发票，不得丢失。

Article 41 Unit and individual using invoices shall properly keep the invoices and shall not lose them.

发票丢失，应于丢失当日书面报告主管税务机关，并在报刊和电视等传播媒介上公告声明作废。

Those who lose the invoice shall submit a written report on the day of loss to the competent tax authorities and shall announce and declare its cancellation on such mass media as newspapers, magazines and television.

第五章发票的检查

CHAPTER V The Check Up on Invoices

第四十二条《办法》第三十三条所称发票换票证仅限于在本县（市）范围内使用。

Article 42 The invoice-changing certificate mentioned in Article 33 of the Methods is used only within the scope of the county (city) concerned.

需要调出外县（市）的发票查验时，应与该县（市）税务机关联系，使用当地的发票换票证。

When one needs to transfer the invoice out of the county (city) for examination, one shall contact the county (city) tax authorities and use local invoice-changing certificate.

第四十三条发票的真伪由税务机关鉴定。

Article 43 Real and false invoices shall be appraised by tax authorities.

第四十四条收执发票或保管发票存根联的单位，接到税务机关“发票填写情况核对卡”后，应在十五日内填写有关情况报回。“发票填写情况核对卡”的式样由国家税务总局确定。

Article 44 Unit which receives or keeps the invoice counterfoil shall, within 15days after receiving the "verification card for filling in the invoice situation" from the tax authorities, fill in the related situation and return it to the department concerned, the pattern of the "verification card for filling in the invoice situation" shall be determined by the State Administration of Taxation.

第六章罚则

CHAPTER VI The Rules for Punishments

第四十五条税务机关对违反发票管理法规的行为进行处罚，应将处理决定书面通知当事人；

Article 45 In meting out punishment of acts violating invoice management regulations, the tax authorities shall notify the party concerned in written form of the decision on handling the case;

对违反发票管理法规的案件，应立案查处。

they shall place the case on file for investigation and prosecution in regard to violation of invoice management regulations.

对违反发票管理法规的行政处罚，由县以上税务机关决定；

Administrative penalty related to violation of invoice management regulations shall be decided by tax authorities at or above the county level;

罚款额或没收非法所得款额在一千元以下的，可由税务所自行决定。

the value of fine or the amount of illegal gain to be confiscated that stands at less than 1000 yuan may be decided by the tax office itself.

第四十六条下列行为属于未按规定印制发票、生产发票防伪专用品的行为：

Article 46 The following acts belong to conducts of failing to print invoices and produce special products for anti-forged invoices according to stipulations: 

（一）未经省级税务机关指定的企业私自印制发票；

(I) Enterprises not designated by provincial-level tax authorities but engage in unauthorized printing of invoices;

（二）未经国家税务总局指定的企业私自生产发票防伪专用品、私自印制增值税专用发票；

(II) Enterprises not designated by the State Administration of Taxation but engage in unauthorized production of special products for anti-forged invoices, or print special invoices for VAT;

（三）伪造、私刻发票监制章，伪造、私造发票防伪专用品；

(III) Forge or carve seals for supervising manufacture of invoices without authorization, forge or produce special products for anti-forged invoices without authorization;

（四）印制发票的企业未按“发票印制通知书”印制发票，生产发票防伪专用品的企业未按“发票防伪专用品生产通知书”生产防伪专用品；

(IV) Enterprises printing invoices fail to print invoices in accordance with the "notice concerning invoice printing" or produce special products for anti-forged invoices in accordance with the "notice concerning the production of special products for anti- forged invoices";

（五）转借、转让发票监制章和发票防伪专用品；

(V) Re-lending or transferring seals for supervising manufacture of invoices and special products for anti-forged invoices;

（六）印制发票和生产发票防伪专用品的企业未按规定销毁废（次）品而造成流失；

(VI) Enterprises engaging in the printing of invoices and production of special products for anti-forged invoices fail to destroy waste(substandard) products and thus incur losses;

（七）用票单位私自印制发票；

(VII) Invoice users printing invoices without permission;

（八）未按税务机关的规定制定印制发票和生产发票防伪专用品管理制度；

(VIII) Formulating a management system for the printing of invoices and production of special products for anti-forged invoices not in accordance with the stipulations of tax authorities;

（九）其他未按规定印制发票和生产发票防伪专用品的行为。

(IX) Other acts of printing invoices and producing special products for anti-forged invoices not in accordance with stipulations.

第四十七条下列行为属于未按规定领购发票的行为：

Article 47 The following acts belong to conducts of receiving and purchasing invoices not according to stipulations: 

（一）向税务机关以外的单位和个人领购发票；

(I) Receiving and purchasing invoices from units and individuals other than tax authorities;

（二）私售、倒买倒卖发票；

(II) Engaging in sales of and illegal trade in invoices without permission;

（三）贩运、窝藏假发票；

(III) Transporting and sheltering sham invoices;

（四）向他人提供发票或者借用他人发票；

(IV) Providing invoices for or borrowing invoices from others;

（五）盗取（用）发票；

(V) Stealing (usurping) invoices;

（六）其他未按规定领购发票的行为。

(VI) Other acts of receiving and purchasing invoices not according to stipulations.

第四十八条下列行为属于未按规定开具发票的行为：

Article 48 The following acts belong to conducts of drawing up invoices not according to stipulations: 

（一）应开具而未开具发票；

(1) Failing to draw up invoices which should be done so;

（二）单联填开或上下联金额、增值税销项税额等内容不一致；

(2) Filling in and drawing up invoice sheets that reveal the contents such as the amount of money in the upper and lower sheet, and the tax value of the sale item for VAT are inconsistent;

（三）填写项目不齐全；

(3) The items filled in are incomplete;

（四）涂改发票；

(4) Obliterating invoices;

（五）转借、转让、代开发票；

(5) Re-lend, transfer or draw up invoices on a commission basis;

（六）未经批准拆本使用发票；

(6) Tear off the invoice book and us the invoices without permission;

（七）虚构经营业务活动，虚开发票；

(7) Fabricate business activities, draw up false invoices;

（八）开具票物不符发票；

(8) Draw up invoices which show the invoice and goods are inconsistent;

（九）开具作废发票；

(9) Draw up invalid invoice;

（十）未经批准，跨规定的使用区域开具发票；

(10) Unauthorized use of invoices drawn up by the region not designated;

（十一）以其他单据或白条代替发票开具；

(11) Make out other documents or blank notes (IOU) instead of invoices;

（十二）扩大专业发票或增值税专用发票开具范围；

(12) Expand the scope for drawing up special invoices or special-purpose invoice for VAT;

（十三）未按规定报告发票使用情况；

(13) Fail to report on the situation regarding the use of invoice in accordance with stipulations;

（十四）未按规定设置发票登记簿；

(14) Fail to set up an invoice registration book in accordance with stipulations;

（十五）其他未按规定开具发票的行为。

(15) Other acts of drawing up invoices in accordance with stipulations.

第四十九条下列行为属于未按规定取得发票的行为：

Article 49 The following acts belong to conducts of obtaining invoices in accordance with stipulations: 

（一）应取得而未取得发票；

(1) Fail to obtain invoice which one should obtain;

（二）取得不符合规定的发票；

(2) Obtain invoice inconsistent with stipulations;

（三）取得发票时，要求开票方或自行变更品名、金额或增值税税额；

(3) While obtaining invoice, one demands that the invoice maker alter the product name, sum of money or the value of VAT or one does all these on one’s own;

（四）自行填开发票入帐；

(4) Fill in or draw up invoices on one’s own and enter them into the account book;

（五）其他未按规定取得发票的行为。

(5) Other acts of obtaining invoices not according to stipulations.

第五十条下列行为属于未按规定保管发票的行为：

Article 50 The following acts belong to conducts of not keeping invoices according to stipulations: 

（一）丢失发票；

(1) Lose invoices;

（二）损（撕）毁发票；

(2) Damage (scrap) invoices;

（三）丢失或擅自销毁发票存根联以及发票登记簿；

(3) Los or scrap the counterfoil and invoice registration book;

（四）未按规定缴销发票；

(4) Hand in invoices for cancellation not according to stipulations;

（五）印制发票的企业和生产发票防伪专用品的企业丢失发票或发票监制章及发票防伪专用品等；

(5) Enterprises which engage in the printing of invoices and production of special products for the anti-forged invoices lose invoices or the seal for supervising manufacture of invoices as well as special products for anti-forged invoices;

（六）未按规定建立发票保管制度；

(6) Establish an invoice-keeping system not according to stipulations;

（七）其他未按规定保管发票的行为。

(7) Other acts of keeping invoices not according to stipulations.

第五十一条下列行为属于未按规定接受税务机关检查的行为：

Article 51 The following acts belong to conducts of refusing to accept the tax authorities’ check-up according to stipulations: 

（一）拒绝检查；

(1) Reject examination;

（二）隐瞒真实情况；

(2) Conceal the real situation;

（三）刁难、阻挠税务人员进行检查；

(3) Create difficulties for and obstruct tax collectors from conducting examination;

（四）拒绝接受《发票换票证》；

(4) Refuse to accept the "invoice- changing certificate";

（五）拒绝提供有关资料；

(5) Refuse to provide related materials;

（六）拒绝提供境外公证机构或者注册会计师的确认证明；

(6) Refuse to provide certificates confirmed by overseas notary organs or registered accountants;

（七）拒绝接受有关发票问题的询问；

(7) Refuse to accept inquiries pertaining to invoices;

（八）其他未按规定接受税务机关检查的行为。

(8) Other acts of failing to accept tax authorities’ examination according to stipulations.

第五十二条《办法》第三十七条所称“非法携带、邮寄、运输或者存放空白发票”，包括经税务机关监制的空白发票和伪造的假空白发票。

Article 52 The "illegal carrying, mailing, transporting or storing blank invoices" referred to in Article 37 of the Methods include blank invoices manufactured under the supervision of tax authorities and forged false blank invoices.

第五十三条《办法》第三十八条所称倒买倒卖发票，包括倒买倒卖发票、发票防伪专用品和伪造的假发票。

Article 53 The illegal trade in invoices mentioned in Article 38 of the Methods includes the illegal trade in invoices, the special products for anti-forged invoices and fabricated false invoices.

第五十四条《办法》第三十六、三十七、三十八条、三十九条所称没收非法所得，是指没收因伪造和非法印制、生产、买卖、转让、代开、不如实开具以及非法携带、邮寄、运输或者存放发票、发票监制章或者发票防伪专用品和其他违反本细则规定的行为所取得的收入。

Article 54 The confiscation of illegal gain mentioned in Article 36, 37, 38, and39 of the Methods refers to confiscation of the incomes gained from fabrication and illegal printing, production, trade, transfer, agency drawing up of invoices and untruthfully drawing up invoices as well as illegal carrying, mailing, transporting or storing invoices, seals for supervising manufacture of invoices or special products for anti-forged invoices and other acts contrary to the stipulations of these Detailed Rules.

第五十五条对违反发票管理法规造成偷税的，按照《中华人民共和国税收征收管理法》处理。

Article 55 Cases concerning tax evasion resulting from violation of invoice management regulations shall be dealt with in accordance with the Law of the People’s Republic of China for Tax Management.

对违反发票管理法规情节严重构成犯罪的，税务机关应当书面移送司法机关处理。

With regard to serious cases of violation of invoice management regulations which constitute crimes, tax authorities shall transfer written reports to judicial organs for treatment.

第五十六条《办法》第四十条所称“可以依法向上一级税务机关申请复议或者向人民法院起诉”，是指依照《中华人民共和国税收征收管理法》规定的期限和程序申请复议或者向人民法院起诉。

Article 56 The "one may apply to the next higher tax authorities for reconsideration or submit the case to the people’s court" mentioned in Article 40 of the Methods refers to that one may apply for reconsideration or submit the case to the people’s court in accordance with the time limit and procedures set in the Law of the People’s Republic of China for Tax collection and Management.

第七章附则

CHAPTER VII Supplementary Provisions

第五十七条《办法》第四十二条“专业发票”是指国有金融、保险企业的存贷、汇兑、转帐凭证、保险凭证；

Article 57 The "specialized invoices" mentioned in Article 42 of the Methods refers to the deposit and loan, exchange, account-transfer voucher and insurance vouchers of state-owned financial and insurance enterprises;

国有邮政、电信企业的邮票、邮单、话务、电报收据；

the postage stamps, mail sheets, telephone service and telegraph receipts;

国有铁路、民用航空企业和交通部门国有公路、水上运输企业的客票、货票等。

and passenger and cargo tickets handled by state-owned railway and civil aviation enterprises and state-owned highway and water transport enterprises under the communications department.

上述单位承包、租赁给非国有单位和个人经营或采取国有民营形式所用的专业发票，以及上述单位的其他发票均应套印全国统一发票监制章，由税务机关统一管理。

The specialized invoices used by non-state owned units and individuals who operate the enterprises contracted or leased to them by the above-mentioned units or enterprises owned by the state but operated privately, as well as other invoices of the above- mentioned units shall be chromatographed with the seal for supervising manufacture of unified national invoices and shall be placed under the unified management of tax authorities.

第五十八条《办法》和本实施细则所称“以上”、“以下”均含本数。

Article 58 The "upper" and "lower" mentioned in both the Methods and the Detailed Rules for Implementation all contain this figure.

第五十九条《办法》实施前发生的发票违法行为，依照当时有效的法律、行政法规、规章的规定处理。

Article 59 Illegal acts related to invoices occurred prior to implementation of the Methods shall be dealt with in accordance with the stipulation of the then effective laws, administrative regulations and rules.

第六十条本实施细则由国家税务总局负责解释。

Article 60 The rights to interpret these Detailed Rules for Implementation reside in the State Administration of Taxation.

第六十一条本实施细则自《中华人民共和国发票管理办法》施行之日起施行。

Article 61 These Detailed Rules for Implementation go into effect from the dayof the implementation of the Law of the People’s Republic of China for Invoice Management.

各部门原有关规定与《办法》和本实施细则相抵触的，按《办法》和本实施细则执行。

If the original related stipulations of various departments are contradictory to these Detailed Rules for Implementation, the matter should be dealt with in accordance with the Methods and these Detailed Rules for Implementation.

《中华人民共和国发票管理办法》宣传提纲

Publicity Outline for the Methods of the People’s Republic of China for Invoice Management 

为了加强发票管理，强化税收征管，维护正常的经济秩序，经国务院批准，财政部于１９９３年１２月２３日颁布了《中华人民共和国发票管理办法》（以下简称《办法》）。

In order to strengthen invoice management, intensify tax collection and management and maintain a normal economic order, with approval from the State Council, the Ministry of Finance on December 23, 1993promulgated the Methods of the People’s Republic of China for Invoice Management (hereinafter referred to as Methods).

认真学习和贯彻《办法》，对于加强发票管理和财务监督，保障国家税收收入，促进社会主义市场经济体制的建立和发展，都具有重要的意义。

Conscientious study and implementation of the Methods is of great significance in strengthening invoice management and financial supervision, guaranteeing state tax revenues and promoting the establishment and development of the socialist market economic structure.

一、制定《办法》的必要性和重要性

I. The necessity and importance of formulating the Methods 

发票作为经济交往中基本的商事凭证，是财务会计核算的原始凭证和税务稽查的重要凭据。

As a basic business voucher in the economic exchange, invoice is a primitive evidence for financial accounting and an important proof for taxation check.

建国以来，发票一直由税务机关统一管理，十年动乱期间被当作“管、卡、压”砍掉了，党的十一届三中全会后得以恢复；

Since the founding of New China in 1949, invoice has all along been placed under the unified management of tax authorities.During the 10 chaotic cultural revolution (1966- 76), invoice was regarded as a means for control, check and suppression and was therefore discarded, but was restored after the Third Plenary Session of the 11th Central Committee of the Communist Party of China in December 1978.

１９８６年财政部根据《中华人民共和国税收征收管理暂行条例》（以下简称《征管条例》）的规定，制定颁布了《全国发票管理暂行办法》（以下简称《原办法》），各省、自治区、直辖市也据此制定了具体的实施办法，并采取积极措施，加强发票管理。

In 1986, the Ministry of Finance, in line with the stipulation of the Interim Regulations of the People’s Republic of China on Tax Collection and Management (hereinafter referred to as Tax Collection and Management Regulations), formulated and promulgated the Interim Methods for National Invoice Management(hereinafter referred to as the Original Methods), on the basis of which, various provinces, autonomous regions and municipalities also formulated concrete methods for implementation and adopted active measures for strengthening invoice management.

但随着我国改革开放的不断深入和经济体制的转轨需要，原有的办法和措施已难以完全适应——

However, along with the deepening of China’s reform and opening and the needs of the transformation of China’s economic structure, it is difficult for the Original Methods and measures to fully suit the changed situation: 

一是原有的管理手段和方式难以有效地遏制发票违法行为。

Firstly, it is difficult for the original management means and methods to effectively restrain the illegal acts related to invoices.

目前，一些单位和个人不按规定开具和使用发票，隐瞒收入，扩大成本，乱摊费用，偷逃税收的现象屡禁难止；

At present, some units and individuals do not draw up and use invoices according to stipulations, conceal their incomes, exaggerate their production costs, indiscriminately apportion expenses, and evade taxes, these phenomena cannot stopped despite repeated prohibitions;

一些不法分子私印私售、伪造变造、倒买倒卖发票，利用发票骗取出口退税、走私贩私、侵吞国家财产的违法犯罪活动猖獗。

some lawless elements print and sell invoices without authorization, forge, alter and illegally traffic in invoices, they engage in rampant illegal criminal activities by exploiting invoices to cheat export tax reimbursement;smuggle and traffic in smuggled goods and appropriate state property.

这种状况如不改变，势必造成国家财政收入的大量流失，严重干扰市场经济秩序。

If this situation is not changed, it will be bound to cause the loss of huge amounts of state financial revenues and seriously upset the market economy order.

二是原有的规定不适应将要实行的新税制的需要。

Secondly, the original stipulations do not suit the needs of the new tax system that will soon be implemented.

在我国即将实行的新税制中，发票的意义和作用将发生很大变化，集中表现在增值税凭发票注明税款抵扣制度上。

In the new tax system that will soon be put into practice in China, the significance and role of invoice will undergo great changes, which will be manifested mainly in the tax withholding system whereby VAT is clearly indicated by means of the invoice.

这就要求对增值税专用发票视同税票严加控制，并在发票的印制、领购、填开等诸环节上作出比《原办法》更加严密的规定。

This requires that the special invoice for VAT be regarded as tax bill and kept under strict control, more strict stipulations than the Original Methods should be worked out relating to the various links such as printing, receiving and purchasing, filling in and drawing up.

三是原有的管理制度内外不统一。

Thirdly, the original management system was not unified in terms of its dealing with domestically funded and foreign enterprises.

内资企业按《原办法》执行；外商投资企业和外国企业按原国家税务局１９９１年颁布的《关于外商投资企业和外国企业发票管理的暂行规定》（以下简称《原规定》）执行。

The Original Methods were implemented in regard to domestically funded enterprises, while for enterprises with foreign investment and foreign enterprises, the Interim Regulations Concerning Invoice Management Over Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as the Original Regulations) promulgated in 1991 by the State Administration of Taxation.

这不利于进一步对外开放，不利于内外资企业公平竞争。

This system is disadvantageous to the further opening to the outside world and to fair competition between domestically funded and enterprise with foreign investment.

四是《原办法》与现行税收征管基本法律不配套。

Fourthly, the Original Methods are inappropriate with the current basic law for tax collection and management.

随着《中华人民共和国税收征收管理法》（以下简称《征管法》）的，以《征管条例》为依据制定的《原办法》，也随着《征例》的废止而废止，不再具有法律效力。

Along with the promulgation and implementation of the Law of the People’s Republic of China for Tax Collection and Management (hereinafter referred to as Tax Collection and Management Law), the Original Methods worked out on the basis of the Tax Collection and Management Regulations were abolished along with the abolition of the Tax Collection and Management Regulations and thus no longer possess legal force.

发票管理迫切需要的规范加以调整。

The management of invoices urgently needs to be standardized or readjusted.

基于上述种种客观形势的变化和管理的需要，国务院批准财政部颁布《办法》是非常必要的。

Considering the changes in the above-mentioned objective situation and the need of management, it is absolutely necessary for the State Council to approve the Methods promulgated by the Ministry of Finance.

《办法》是与《征管法》配套的、适应社会主义市场经济发展要求的一项行政法规。

The Methods are administrative regulations matched with the Tax Collection and Management Law and suiting the requirements of the development of the socialist market economy.

它的颁布，标志着我国发票管理工作在规范化、法制化方面迈上了一个新台阶。

Its promulgation market a new stage in the standardization and legalization of China’s invoice management work.

它统一了我国的发票管理制度，强化了税务机关的发票管理职能，规范了发票管理程序，加重了对发票违法行为的处罚，同时更加严格了对税务机关执法行为的约束，进一步体现了对印制、使用发票单位和个人合法权益的保护。

It has unified China’s invoice management system, intensified the invoice management functions of tax authorities, standardized the invoice management procedures, meted out more severe punishment of illegal acts related to invoices, and at the same time imposed more strict control on the law-enforcement acts of tax authorities, further embodying the protection of the legal rights and interests of units and individuals printing and using invoices.

这将有利于健全税收征管法律体系，更好地发挥税收的监控职能，维护市场经济秩序，服务于改革开放，促进社会主义经济建设持续、快速、健康地发展。

This will help improve the legal system for tax collection and management, give fuller play to the supervision and control functions of taxation, maintain the market economy order, serve the reform and opening program and bring about the sustained, rapid and sound development of the socialist economic construction.

二、制定《办法》的依据和原则

II. The Basis and Principles for Formulating the Method 

《办法》是依据《征管法》，以《原办法》和现行涉外发票管理的规定为基础，结合有关财务会计制度的规定，总结近几年来发票管理工作的成功经验，吸收国际上发票管理的有益做法而制定颁布的。

The Methods were worked out and promulgated in accordance with the Tax Collection and Management Law, with the stipulations of the Original Methods and the current foreign-related invoice management as the basis, and by combining with the stipulations related to the financial and accounting system and summing up the successful experience gained in the work of invoice management over the past few years and absorbing useful international practices in terms of invoice management.

《办法》的制定坚持和遵循了以下原则：

The following principles are adhered to and abided by in formulating the Methods: 

（１）维护经济秩序和便利商品流通相结合。

(1) Combining the maintenance of the economic order with facilitating commodity circulation.

根据这一原则，《办法》把发票管理范围集中在对经济秩序和税收秩序影响较大的经营性凭证上，即在购销商品、提供或者接受劳务服务以及其他经营活动中开具、收取的收付款凭证；

In line with this principle, the Methods concentrate the scope of invoice management on the business voucher which has relatively great effect on the economic and taxation order, that is vouchers on the receipt or payment of cash drawn up or obtained for the purchase and marketing of commodities, providing or accepting labor service as well as in other business activities;

而对企业单位内部的结算凭证，行政事业性收费收据等不再纳入发票管理的范围。

while settlement voucher and business charge receipts within enterprises and institutions are no longer included in the scope of invoice management.

这样，既方便企业单位内部非经营性商品或产品的流通和核算，避免发票管理中的重复和交叉，又便于税务机关集中力量对影响经济秩序和税收秩序的经营性凭证加强管理。

This facilitates the circulation and accounting of the non-business commodities or products within the enterprise, avoids the repetition and overlapping in invoice management, helps tax authorities to concentrate strength on strengthening management of business vouchers that affect the economic and taxation order.

（２）集中统一与因地制宜、照顾历史习惯相结合。

(2) The combination of centralization and unification with acting in light with local conditions and giving consideration to historical habit.

集中统一是加强发票管理的需要，但对各地区、各部门的一些特殊情况又需要灵活处理，要将发票管理的一般性与特殊性结合起来。

Centralization and unification is required by strengthening invoice management, however, some specific conditions in various regions and departments need to be treated flexibly, it is necessary to integrate generality and particularity of invoice management.

据此原则，《办法》作出了“对国有的金融、邮电、铁路、民用航空、公路和水上运输等单位的专业发票，经国家税务总局或者省、自治区、直辖市税务局批准，可以由国务院或者省、自治区、直辖市人民政府有关主管部门自行管理”的特殊规定。

On the basis of this principle, the Methods contain special stipulations related to the specialized invoices of units handling state-owned finance, posts and telecommunications, railways, civil aviation, highways, and water transportation.With approval from the State Administration of Taxation or the tax bureaus of provinces, autonomous regions and municipalities directly under the central government, the departments concerned of State Council or provincial, autonomous regional and municipal people’s governments may engage in independent management.

（３）加强管理与简化手续相结合。

(3) The combination of strengthened management and simplified procedures.

《办法》在规范发票管理程序和规定各项加强发票管理措施时，力求简化手续。

While standardizing invoice management procedures and stipulating various measures for strengthening invoice management, the Methods strive to simplify formalities.

如《原办法》规定因业务上的特殊需要，用票单位须持设计好的发票式样，“向税务机关提出印制发票的书面报告，经批准后，到指定的印刷厂按规定印制”，

For example, the Original Methods stipulate that the unit which uses invoice for special needs in business shall bring with it an already designed invoice sample and submit a written report on application for printing invoice to tax authorities.After its application is approved, it shall have the invoice printed at the designated printing house according to regulations.

这样，用票单位既要设计票样、报经批准，又要联系厂家，不仅手续繁杂，环节也多，而且极易出现纰漏。

In this way, the unit using invoice has to design the invoice sample, reports to the higher authorities for approval and contacts the printing shop, this not only involves complicated procedures and many links, but will easily cause the emergence of loopholes.

为此，《办法》规定，发票印制由税务机关统一管理；

To avoid this, the Methods stipulate that invoice-printing shall be handled exclusively by tax authorities;

业务上有特殊需要须印明单位名称的用票单位，由税务机关统一安排，不必再与印刷厂家联系。

units using invoice which has to print the name of the unit for special needs in business shall be arranged exclusively by tax authorities, the unit no longer needs to contact the printing house.

因而既可减少用票单位的事务，又可减少出现漏洞的环节。

This can both help reduce the business of the unit using invoice and the links that may cause the emergence of loopholes.

三、《办法》的适用范围

III. The Applicable Scope of the Methods 

《办法》明确规定：“中华人民共和国境内印制、领购、开具、取得和保管发票的单位和个人必须遵守本办法”。

The Method clearly stipulates, "units and individuals who print, receive, purchase, draw up, obtain and keep invoices within the territory of the People’s Republic of China must abide by these Methods".

今后无论是内资企业单位和个人，还是外商投资企业、企业以及来华投资或者经营的其他单位和个人，只要其使用发票，均适用《办法》。

In the future, these Methods are applicable to units and individual whether from domestically enterprise with foreign investment, foreign enterprises as well as other units and individuals who come to invest or operate business in China, so long as they print and use invoices.

四、《办法》的结构和特点

IV. The Structure and Characteristics of the Methods 

《办法》是根据发票管理的基本要求，按照发票管理的工作流程设置结构的，即按发票的印制、领购、开具、保管、检查及处罚设立章节，明确发票的范围，对发票的印、领、用、存、查、罚等各环节的各种行为进行规范。

Structure of the Methods is set up in compliance with the basic requirement of invoice management and in line with the work process of invoice management, i.e., chapters and sections are set up in line with the printing, receiving, purchasing, drawing up, keeping, checking of invoices and punishment related to invoices;the scope of invoices is clearly defined, the various links and activities of the printing, receiving, using, storing and checking of invoices and punishment related to invoices are standardized.

这对于税务机关和印制、使用发票的单位与个人掌握发票管理的基本要求和运行程序，了解各自的权利（权力）和义务十分便利，有利于发票管理法规的贯彻执行。

This makes things very convenient for tax authorities and units and individuals who print and use invoices to comprehend the basic requirements of invoice management and the operational procedures and under their respective rights (authority), and facilitates the implementation of the regulations on invoice management.

与《原办法》等发票管理规定相比，《办法》主要有以下特点：

Compared with the regulations on invoice management as set in the Original Methods, the Methods have the following main characteristics: 

（１）统一了对内对外的发票管理制度。

(1) Unifying the internal and external invoice management systems.

《办法》作为《征管法》的配套行政法规，在适用范围上与《征管法》是一致的，无论是内资企业单位和个人，还是外商投资企业，外国企业以及来华投资或者经管的其他单位和个人均适用。

As supplementary administrative regulations, the Tax Collection and Management Law, the Methods are identical with the Tax Collection and Management in terms of applicable scope, it is applicable to units and individuals of internal enterprises, or enterprise with foreign investment, foreign enterprises as well as other units and individuals who come to invest or operate factories in China.

从而，使内、外适用不同发票管理制度的做法成为历史。

As a result, the practice of using different invoice management systems for internal and external enterprises has become things of the past.

这将有利于发票的集中统一管理，有利于新税制特别是增值税凭发票抵扣税款制度的正确贯彻执行，有利于促进公平竞争，扩大对外开放。

This will facilitate the centralized and unified management of invoice, is conducive to the correct implementation of the new tax system, particularly the system of deducting tax by means of invoice for VAT, and help promote fair competition and expand opening to the outside world.

（２）强化了税务机关的发票管理职能。

(2) Strengthening tax authorities’ functions in invoice management.

针对当前发票管理存在的问题和税务机关发票管理职能弱化的现状，《办法》在发票的印、领、用、存、查、罚等各环节都强化了税务机关的管理职能，

In light of the existing problems related to invoice management and the present situation in which tax authorities’ functions in invoice management is weakened, the Methods strengthen tax authorities’ management functions in the various links of printing, receiving, using, storing and examining invoices and punishment related to invoices.

如发票印制权限集中到税务机关，增加了税务机关对外省、自治区、直辖市来本辖区临时从事经营活动的单位和个人实行领购发票提供保证人或者保证金制度，赋予税务机关采取发票防伪措施和进行检查的权力，并使之具体化，等等。

For example, the right to print invoices is concentrated in tax authorities and tax authorities institute a new system wherein units and individuals who come from other provinces, autonomous regions and municipalities to the areas under the jurisdiction of the tax authorities to temporarily engage in business activities shall provide guarantors or guaranty money, tax authorities are granted the right to adopt anti-forged invoice measures and to conduct examination, making this stipulation more concrete.

这些规定必将有效增强税务机关强化发票管理的能力。

These stipulations will effectively strengthen tax authorities’ ability to intensify invoice management.

（３）规范了发票管理程序。

(3) Standardizing invoice management procedures.

《办法》作为一部兼具实体法和程序法性质的行政法规，对税务机关和印制、使用发票的单位和个人在发票印、领、用、存、查、罚等各个环节的管理和被管理行为都进行了严格的规范，明确了各自的义务、权利（权力）以及应当承担的法律责任。

As a set of administrative regulations with both physical and procedural legal natures, the Methods lay down strict standards for the management and the managerial acts taken by tax authorities and units and individuals printing and using invoices in various links of printing, receiving, using, storing and inspecting invoices and punishment related to invoices, and clearly define their respective obligations, rights (powers) as well as legal responsibilities which they should undertake.

（４）加重了对发票违法行为的处罚。

(4) Increasing punishment of illegal acts related to invoices.

《办法》对发票违法行为作了较具体的划分，对各类违法行为的处罚都较《原办法》更为严厉；

The Methods make specific classifications of illegal acts related to invoices, mete out more severe punishment of illegal acts than the original Methods;

特别是对私印私售，伪造变造、倒买倒卖发票等行为罚款的上限从原来的５千元提高到５万元，同时规定下限为１万元，而且对有两种以上违法行为的可以分别处罚。

particularly with regard to acts of unauthorized printing and selling, forging, reshaping of invoices and illegal trading in invoices, the ceiling of fine has been raised from the original 5000 yuan to 50000 Yuan, the Methods also set the minimum limit as 10000 Yuan, those with two kinds of illegal acts can be punished separately.

（５）增强了对税务机关执法行为的约束和对印制、使用发票单位和个人合法权益的保护。《办法》对税务机关的执法行为规定了严格的程序制约，以保证其执法的客观、公正、正确。

(5) Tightening restriction on the law-enforcement acts of tax authorities and strengthening protection of the legal rights and interests of units and individuals printing and using invoices, the Methods stipulate strict procedural control on the law-enforcement acts of tax authorities, so as to ensure the objective, just and correct enforcement of law.

同时赋予印制、使用发票单位和个人以诉权，即对税务机关的处罚决定不服，可以直接向人民法院起诉，以司法监督的形式保证税务行政的规范。

At the same time, the Methods grant units and individuals printing and using invoices the litigation right, that is, if they refuse to accept the decision on punishment taken by tax authorities, they may directly sue to the people’s court, so as to guarantee the taxation administrative standard in the form of judicial supervision.

五、发票的印制管理

V. The Printing Management of Invoices 

发票印制管理是发票管理的基础环节，在整个发票管理过程中具有很重要的地位。

Invoice printing management which is a basic link of invoice management holds a very important position in the entire process of invoice management.

《征管法》第１４条明确：“发票必须由省、自治区、直辖市人民政府税务主管部门指定的企业印制；

Article 14 of the Tax Collection and Management Law makes it clear, "Invoices must be printed by the enterprises designated by the competent tax departments of the provincial, autonomous regional and municipal people’s governments;

未经省、自治区、直辖市人民政府税务主管部门指定，不得印制发票。

no invoice is allowed to be printed without the authorization of the competent tax departments of the provincial, autonomous regional and municipal people’s governments.

发票的管理办法由国务院规定”。

The methods of invoice management are stipulated by the State Council.

《征管法》没有对发票管理的其他环节具体规定，而唯独对发票的印制管理作出具体规定，足以说明发票印制管理在整个发票管理中的关键作用和重要意义。

The Tax Collection and Management Law sets no concrete stipulations concerning other links related to invoice management, it only sets out specific stipulations on the management of invoice printing, this suffices to show the key role and important significance of the management of invoice printing in the entire invoice management.

因此，《办法》根据《征管法》的规定精神，进一步强化了对发票印制的管理——

Therefore, in the spirit of the stipulations of the Tax Collection and Management, the Methods further intensify the management of invoice printing-- 

一是实行准印证制度。

Firstly, instituting a printing permit system.

《办法》规定，省、自治区、直辖市税务局应当按照集中印制、统一管理的原则，严格审查印制发票企业的资格，对指定的印制发票的企业发放发票准印证。

The Methods stipulate that, the tax bureaus of the provinces, autonomous regions and municipalities should, in line with the principle of centralized printing and unified management, strictly examine the qualifications of the enterprise for printing invoices, and issue invoice printing permits to the enterprises designated to print invoices.

二是采用发票防伪专用品。

Secondly, using special products for anti-forged invoices.

《办法》规定，发票防伪专用品由国家税务总局指定的企业生产，禁止伪造、倒买倒卖发票防伪专用品。

The Methods stipulate that the special products for anti-forged invoices shall be produced by enterprises designated by the State Administration of Taxation.The fabrication and illegal trading in special products for anti-forged invoices are prohibited.

三是套印全国统一发票监制章。

Thirdly, manufacture-supervising seal for chromatolo graphing unified national invoices.

《办法》规定，发票应当套印全国统一发票监制章。

The Methods stipulate that invoices should be chomatolographed with the manufacture-supervising seal for unified national invoices.

全国统一发票监制章的式样和发票版面印刷的要求，由国家税务总局规定，并实行不定期换版制度。禁止伪造发票监制章。

The requirements for the form of the manufacture-supervising seal for unified national invoices and the printing of the layout of the invoice shall be stipulated by the State Administration of Taxation, a system of irregular change in layout shall be instituted, forged invoice manufacture-supervising seal is prohibited.

四是限制发票印制地。

Fourthly, limiting invoice printing place.

《办法》规定，各省、自治区、直辖市的发票，应当在本省、自治区、直辖市内印制；

The Methods stipulate that the invoices of various provinces, autonomous regions and municipalities shall be printed within the concerned provinces, autonomous regions and municipalities;

确有必要到外省、自治区、直辖市印制的，应当由省、自治区、直辖市税务机关商印制地省、自治区、直辖市税务机关同意，由印制地税务机关指定的印制发票的企业印制。

when there is really the need that invoices must be printed in other provinces, autonomous regions and municipalities, the tax authorities of the provinces, autonomous regions and municipalities shall discuss the matter with the tax authorities of the provinces, autonomous regions and municipalities which are the printing places and obtain their agreement, the invoices shall be printed by the invoice- printing enterprises designated by the tax authorities of the printing places.

为加强对增值税专用发票的印制管理，《办法》还规定，增值税专用发票由国家税务总局统一印制。

In order to strengthen the printing management of special VAT invoices, the Methods stipulate that special VAT invoices shall be printed exclusively by the State Administration of Taxation.

禁止在境外印制发票。

The printing of invoices abroad is prohibited.

五是印制发票必须严守管理规定。

Fifthly, the stipulations concerning the management of printing invoices must be strictly abided by.

印制发票的企业，应当按照税务机关批准的式样和数量印制发票；

Enterprises printing invoices shall print invoices in accordance with the pattern and quantity approved by tax authorities;

并按规定建立发票印制管理制度和保管措施，对发票监制章和发票防伪专用品的使用、管理实行专人负责制。

the invoice-printing management system and keeping measures shall be established according to stipulations, the responsibility system of persons in charge of the use and management of invoice manufacture-supervising seals and special products for anti-forged invoices shall be instituted.

印制发票使用的文字，应当为中文。

The language used for printing invoices shall be in Chinese characters.

民族自治地方可以加印一种通用的民族文字。

National autonomous areas may print in invoices an additional common nationality characters.

有实际需要的，也可以同时使用中外两种文字印制。

Where there is actual need, Chinese and foreign words may simultaneously be used for printing invoices.