六、发票的领购

VI. The Receipt and Purchase of Invoices 

发票领购是用票单位和个人取得发票的法定程序。

The receipt and purchase of invoices are legal invoice procedures obtained by units and individuals using invoices.

对发票领购程序的规范，有助于税务机关加强管理，方便用票单位和个人使用发票减少发票的流失。

Standardizing the invoice receiving and purchasing procedures helps tax authorities to strengthen management and makes things convenient for units and individuals to use invoices and reduce the loss of invoices.

为此，《办法》对发票领购程序作了严格的规范——

Therefore, the Methods map out strict standard for invoices receiving and purchasing procedures: 

一是对于依法办理税务登记的单位和个人规定了以下领购程序：

Firstly, The following invoice receiving and purchasing procedures are stipulated for units and individuals who perform tax registration according to law: 

（１）在领取税务登记证件后，向主管税务机关提出领购发票申请，同时提供经办人身份证明、税务登记证件或者其他有关证明以及财务印章或发票专用章的印模。

(1) After receiving the tax registration certificate, filing an application for receiving and purchasing invoices at competent tax authorities and at the same time providing the ID card of the person handling the particular matter, tax registration certificate or other related documents as well as the die of financial seal or the special seal for invoices.

（２）主管税务机关在对其领购发票申请及有关证明材料审核后，发给发票领购簿。

(2) After examining and approving the application for receiving and purchasing invoices and related documents, the competent tax authorities shall issue them invoice receiving and purchasing books.

（３）凭发票领购簿核准的发票种类、数量以及购票方式，向主管税务机关领购发票。

(3) In line with the verified and approved kind, quantity and the method of purchasing invoices as indicated in the invoice receiving and purchasing books, they may receive and purchase invoices at the competent tax authorities.

二是对于临时到本省、自治区、直辖市以外从事经营活动的单位和个人，应当凭其所在地税务机关的证明，向经营地税务机关申请领购经营地的发票。

Secondly, Units and individuals who temporarily engage in business activities outside the province, autonomous region and municipality concerned shall use the certificate issued by the tax authorities where they are located to apply to the tax authorities where they are engaged in business for the local invoices.

经营地税务机关可以要求其提供保证人或者根据所领购发票的票面限额及数量交纳不超过１万元的保证金，并限期缴销发票。

The tax authorities of the business [] may ask them to provide guarantor or to pay guaranty money not exceeding 10000 yuan in accordance with the face value and quantity of the invoice they received and purchased and hand in the invoice for cancellation.

按期缴销发票的，解除保证人的担保义务或者退还保证金；未按期缴销的，由保证人或者以保证金承担法律责任。

For those who hand in the invoice for cancellation on schedule, the obligation undertaken by the guarantor may be relieved or the guaranty money returned;

税务机关收取保证金，应当开具收据。

for those who fail to hand in the invoices on schedule, the guarantor shall bear legal responsibility or do so with guaranty money.

三是对于其他单位和个人，实行申请填开制度。

Tax authorities which charge the guaranty money shall make out a receipt.

即需要发票时，可以直接到税务机关申请开具。

Thirdly, an invoice drawing up system is instituted whereby other units and individuals, when need invoices, may directly apply to tax authorities for the drawing up of invoices.

七、发票的开具和保管

VII. The drawing Up and Keeping of Invoices.

发票的开具和保管是发票管理中至关重要的两个环节，它们与企业单位的财务管理和税务机关的稽查监督密切相关。

The drawing up and keeping of invoices are the two vitally important links in the management of invoices, they are closely related to the financial management of enterprises and the check and supervision of tax authorities.

因此《办法》对这两个环节的不同方面作了具体的规定——

Therefore, the Methods put down specific stipulations on the different aspects of these two links: 

一是对于填开发票单位和个人的要求：

Firstly, requirements on the units and individuals drawing up invoices: 

（１）在销售商品、提供服务以及从事其它经营活动对外收取款项时，应向付款方开具发票。

(1) While receiving payment from foreigners for selling commodities, providing services as well as engaging in other business activities, they shall draw up invoices for the payer.

特殊情况下，由付款方向收款方开具发票。

Under special circumstances, the payer draws up invoices for the payee.

（２）开具发票应当按照规定的时限、顺序，逐栏、全部联次一次性如实开具，并加盖单位财务印章或发票专用章。

(2) In drawing up invoice, one should do this truthfully at one single time in accordance with the time limit, order, column by column and all forms of invoices, and affix the financial seal of the unit or the special invoice seal.

（３）使用计算机开具发票，须经税务机关批准，并使用税务机关统一监制的机外发票，开具后的存根联应当按照顺序号装订成册。

(3) The drawing up of invoice with computer should be approved by tax authorities, external invoices made under the exclusive supervision of tax authorities should be used, the stub form of invoices after drawn up should be bound into a book form.

（４）发票限于领购的单位和个人在其所在的省、自治区、直辖市内开具；

(4) The drawing up of invoices is limited within the provinces, autonomous regions and municipalities which are the [] of the unit and individual receiving and purchasing invoices;

超出此范围经营的，应当开具经营地的发票。

those who are engaged in business beyond this scope should draw up invoices of the business [].

省、自治区、直辖市税务机关可以规定跨市、县开具发票的办法。

Tax authorities of provinces, autonomous regions and municipalities may stipulate the method for drawing up trans-city and trans-county invoices.

（５）开具发票的单位和个人税务登记内容发生变化时，应当相应办理发票和发票领购簿的变更手续；

(5) When there are changes in the content of tax registration by units and individuals who draw up invoices, they shall appropriately perform the procedures of changing the invoices and books for receiving and purchasing invoices;

注销税务登记前，则应当缴销发票领购簿和发票。

before cancelling tax registration, they shall hand in the book for receiving and purchasing invoices and invoices for cancellation.

二是对于取得发票单位和个人的要求：

Secondly, Requirements on units and individuals who obtain invoices: 

（１）所有单位和从事生产、经营的个人，在购买商品、接受服务以及从事其他经营活动支付款项时，应当向收款方取得发票，但不得要求变更品名和金额。

(1) All units and individuals engaging in production and operation, while paying money for the commodities purchased, acceptance of services as well as engaging in other business activities shall obtain invoices from the payee, but they shall not demand changing the name of and money for the products.

（２）对于不符合规定的发票，不得作为报销凭证；任何单位和个人有权拒收。

(2) Invoices not conforming to stipulations cannot be used as evidence for submitting an account for reimbursement;any unit and individual have the right to refuse to accept.

三是用票单位和个人应当按规定保管发票。

Thirdly, Units and individuals shall keep the invoices according to stipulations.

开具发票的单位和个人要建立发票存放和保管制度，设置发票登记簿，并定期向税务机关报告发票使用情况；

Units and individuals who draw up invoices should establish a system of depositing and keeping invoices, set up an invoice registration book and regularly report to tax authorities on the use of invoices;

已开具的发票存根联和发票登记簿应当保存５年，保存期满报经税务机关查验后销毁。

the stub form of invoices already drawn up and the invoice registration book should be kept for five years, after the expiration of the invoice keeping period, they shall report to tax authorities for checking and cremation.

四是禁止任何单位和个人倒买倒卖发票、发票监制章和发票防伪专用品；

Fourthly, illegal trading in invoices, invoice supervision-manufacture seal and special products for anti-forged invoices by any unit and individual is prohibited;

未经批准不得跨规定使用区域携带、邮寄、运输空白发票。

without permission they are not allowed to transcend stipulations to use blank invoices carried, mailed and transported from other regions.

禁止携带、邮寄、运输空白发票出入境。

The carrying, mailing and transporting blank invoices in and out of the territory are prohibited.

八、发票的检查

VIII. The Examination of Invoices 

发票检查是税务机关依法对印制、使用发票的单位和个人执行发票管理规定情况的监督活动，是发票管理制度的有机组成部分。

Invoice examination is a supervision activity related to invoice management stipulations carried out by tax authorities according to law over the printing and use of invoices by units and individuals, and is an organic component of the invoice management system.

它对于保证印制、使用发票单位和个人严守发票管理规范，维护经济秩序和税收秩序具有十分重要的意义。

It is of great importance to ensuring that the units and individuals printing and using invoices strictly abide by invoice management standardization and maintain economic and taxation orders.

《办法》不仅明确了税务机关的发票检查权，而且使之具体化、规范化，以确保发票检查权的行使和对被检查人合法权益的保护。

The Methods not only clearly define the invoice examination right of tax authorities, but also make it specific and standard, so as to ensure exercise of the invoice examination right and protect the legal rights and interests of the examinee.

一是明确税务机关在发票检查中的权力和职责。

Firstly, the Methods clearly define the powers and functions of tax authorities in invoice examination.

税务机关在发票检查中可以行使以下权力：

In invoice examination, tax authorities may exercise the following powers: 

（１）检查印制、领购、开具、取得和保管发票的情况；

(1) Examining the situation regarding the printing, receiving, purchasing, drawing up, obtaining and keeping invoices;

（２）调出发票查验；

(2) Having invoices transferred out for examination;

（３）查阅、复制与发票有关的凭证、资料；

(3) Examining and reproducing certificates and materials related to invoices;

（４）向当事各方询问与发票有关的问题和情况；

(4) Inquiring the parties concerned about matters and situation related to invoices;

（５）在查处发票案件时，对与案件有关的情况和资料，可以记录、录音、录像、照相和复制；

(5) While investigating and handling invoice cases, they may record, tape record, video record, take photos and reproduce cases- related situation and materials;

（６）对被检查人从境外取得的与纳税有关的发票或者凭证有疑义的可以要求其提供境外公证机构或者注册会计师的确认证明。

(6) When there is doubt about the invoice or certificate related to tax payment which the examinee obtained from abroad, they may ask the examinee to provide certificate confirmed by overseas notary organs or licensed accountant.

税务机关在进行发票检查时应当履行以下职责：

While conducting examination of invoices, tax authorities should perform the following duties: 

（１）检查人员进行发票检查时，应当出示税务检查证；

(1) While conducting invoice examination, the examiner should show out taxation inspection certificate;

（２）需要将已开具的发票调出查验时，应当向被检查人开具发票换票证。

(2) When there is the need to transfer out the drawn up invoice for examination, the examiner should draw up an invoice change certificate.

需要调出空白发票查验时，应当开付收据；经查无问题时应当及时退还。

When there is the need to transfer out blank invoices for examination, the examiner should make out a receipt;the blank invoice, when proved no problem, should be returned immediately.

二是规定被检查人在发票检查中的义务：

Secondly, Stipulating the examinee’s duties during invoice examination: 

（１）接受税务机关依法进行的检查，如实反映情况，提供有关资料不得拒绝、隐瞒；

(1) Accepting examination conducted by tax authorities according to law, accurately reporting the situation, providing related materials, he shall not refuse to accept examination and hide the facts;

（２）提供境外公证机构或注册会计师的发票或者凭证确认证明；

(2) Providing invoices or evidence and certificates confirmed by overseas notary organs or licensed accountant;

（３）收执发票或发票存根联的单位，要如实填写税务机关发出的发票情况核对卡，并按期报回。

(3) Unit which receives invoice or invoice stub form shall accurately fill in the invoice situation checking card issued by tax authorities and return it on schedule.

九、发票违法行为的处罚

IX. Punishment of Illegal Acts Related to Invoices 

发票违法行为是违反发票管理制度应受法律制裁的行为。

Invoice-related illegal act is an act violating the invoice management system and shall be subject to lawful punishment.

《征管法》第４８条规定，非法印制发票的，由税务机关销毁非法印制的发票没收非法所得，并处罚款。

ARTICLE 48 of the Tax Collection and Management Law stipulates that with regard to those who illegally print invoices, the tax authorities shall recriminate the illegally printed invoices, confiscate their illegal gain and impose fines.

《征管法实施细则》根据这一规定精神对为纳税人、扣缴义务人提供发票，导致未缴、少缴税款或者骗取出口退税款的，明确“税务机关除没收非法所得外，并可以处未缴、少缴或者骗取的税款一倍以下的罚款”。

In the spirit of this stipulation, the Detailed Rules for Implementation of the Tax Collection and Management Law clearly stipulate that those who provide invoices for the tax payer and withholding agent which results in no or less tax payment or cheating export tax reimbursement, tax authorities, besides confiscating the illegal gains, may impose a less than 100 percent fine for paying no or less tax or cheating tax payment.

《办法》在《征管法》及其细则的基础上，进一步具体规定了对发票违法行为的处罚——

On the basis of the Tax Collection and Management Law and its Detailed Rules, the Methods further stipulate fines on illegal acts related to invoices.

一是对有以下行为之一的单位和个人，税务机关可责令其限期改正，没收非法所得，并可以处以１万元以下的罚款：

Firstly, with regard to units and individuals who commit one of the following acts, the tax authorities may order them to correct it within the specified time, confiscate their illegal gains and impose a fine less than 10000 yuan;

（１）未按照规定印制发票或者生产发票防伪专用品的；

(1) Printing invoices or producing special products for anti- forged invoices not according to stipulations;

（２）未按照规定领购发票的；

(2) Receiving and purchasing invoices not according to stipulations;

（３）未按照规定开具发票的；

(3) Drawing up invoices not according to stipulations;

（４）未按照规定取得发票的；

(4) Obtaining invoices not according to stipulations;

（５）未按照规定保管发票的；

(5) Keeping invoices not according to stipulations;

（６）未按照规定接受税务机关检查的。

(6) Accepting examination by tax authorities not according to stipulations.

有上述两种或者两种以上行为的，可以分别处罚。

Separate punishments may be meted out on two or more of the above-mentioned acts.

二是对非法携带、邮寄、运输或者存放空白发票的，由税务机关收缴发票，没收非法所得，可以并处１万元以下的罚款。

Secondly, with regard to illegally carrying, mailing, transporting or depositing blank invoices, tax authorities will take over the invoices, confiscate the illegal gains and impose a less than 10000 yuan fine.

三是对私自印制、伪造变造、倒买倒卖发票、私自制作发票监制章、发票防伪专用品的，由税务机关依法予以查封、扣押或者销毁，没收非法所得和作案工具，并处以１万元以上５万元以下的罚款；情节严重，构成犯罪的，依法追究刑事责任。

Thirdly, with regard to unauthorized printing, forging, altering, illegal trading in invoices, unauthorized manufacture of invoice-supervising manufacture seal and special products for anti- forged invoices, tax authorities will seal up, detain or recriminate them, confiscate the illegal gains and tools of offense, and impose a fine ranging between 10000 and 50000 yuan;those whose case is serious and constitutes a crime shall be given criminal sanctions.

十、新旧法规的衔接

X. The Connection of Old and New Regulations 

根据《办法》的规定，财政部１９８６年颁布的《原办法》和原国家税务局１９９１年颁布的《原规定》，从《办法》发布之日起废止。

In line with the stipulations of the Methods, the Original Methods promulgated by the Ministry of Finance in 1986 and the Original Regulations promulgated by the original State Administration of Taxation in 1991 were abolished from the day of the publication of the Methods.

对于《办法》发布之后正在处理或者新发现的以前的发票违法案件和违法行为的处理，原则上适用《原办法》、《原规定》。

The Original Methods and the Original Regulations are, in principle, applicable to previous illegal cases and illegal acts related to invoices which are being handled or are newly discovered after the publication of Methods.

但是，为便于操作，凡属于办案、复议等程序方面的规定，一律适用《办法》及其《细则》。

However, for convenience in operation, stipulations relating to such procedural aspects as handling and reconsidering cases, the Methods and Detailed Rules are, without exception, applicable.

总之，《办法》是我国发票管理的基本法规，是维护社会主义市场经济秩序和税收秩序的重要法律武器。

In short, the Methods are a basic regulation concerning China’s invoice management and an important legal weapon for safeguarding the order of the socialist market economy and taxation.

各级税务机关要认真组织税务人员学好、用好《办法》；

Tax authorities at all levels should conscientiously organize tax collectors to study and use the Method well;

同时，要向社会广为宣传，以取得各方面的理解和支持，使《办法》在促进具有中国特色社会主义市场经济体制的建立与完善中发挥应有的作用。

at the same time, it is necessary to conduct extensive publicity on the Methods to society, so as to win the understanding and support of various quarters and to enable the Methods to play theirs duel role in the establishment and improvement of the socialist marThe adoption of the derating method can, in line with the method for calculating the dutiable tax value of the tax-free product, work out all tax value of the product and then calculate the reduced tax value in accordance with the stipulated tax rebatement proportion.ket economic structure with Chinese characteristics.