30(th)
The "Measures for the Administration of Online Invoices" has been deliberated and adopted at the 1 th executive meeting in State Taxation Administration of The People's Republic of China on October 25th, 2013rd, and is hereby promulgated and shall come into force as of April 25th, 2013rd. ?
Director of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China: Xiao Jie.
2065438+February 25, 2003
Measures of networked invoice management
Article 1 In order to strengthen the management of ordinary invoices, guarantee the national tax revenue, and standardize the issuance and use of online invoices, these Measures are formulated in accordance with the Measures for the Administration of Invoices in People's Republic of China (PRC).
Article 2 These Measures shall apply to the activities such as account opening registration, online collection, online issuance, transmission, inspection and cancellation of invoices of units and individuals using the online invoice management system in People's Republic of China (PRC).
Article 3 The term "online invoice" as mentioned in these Measures refers to the invoice issued through the online invoice management system published by the State Taxation Bureau of People's Republic of China (PRC), the State Taxation Bureau and the local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government, which conforms to the unified standards of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
The state actively promotes the use of online invoice management system to issue invoices.
Article 4 The tax authorities shall strengthen the management of online invoices, ensure the safety, uniqueness and convenience of online invoices, and provide convenient online invoice information inquiry channels; Through the application of online invoice data analysis, improve the information level of tax management.
Article 5 The tax authorities shall, according to the operating conditions of invoice issuing units and individuals, verify the types, industry categories, invoice issuing limits and other contents of online invoices.
Units and individuals that issue invoices need to change the approved contents of online invoices, and may submit a written application to the tax authorities, and make changes after confirmation.
Article 6 When issuing online invoices, the units and individuals who issue invoices shall log in to the online invoice management system, truthfully and completely fill in the relevant contents and data of invoices, and print the invoices after confirmation and preservation.
Online invoices issued by billing units and individuals will be confirmed and checked after the system automatically saves the data.
Article 7 When obtaining online invoices, units and individuals shall timely check and verify the authenticity and integrity of online invoice information. Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.
Article 8 If an invoice issuing unit or individual needs to issue a red-ink invoice, it must take back all the original online invoices or obtain valid vouchers issued by the drawee, and issue a red-ink online invoice with a negative amount through the online invoice management system.
Article 9 Units and individuals that issue invalid invoices shall take back all the original online invoices, mark them as "invalid" and void them in the online invoice management system.
Article 10 Units and individuals that issue invoices shall, at the same time as handling the change or cancellation of tax registration, handle the user change or cancellation procedures of online invoice management system and hand in blank invoices.
Eleventh tax authorities according to the needs of invoice management, in accordance with the provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), entrust other units to open online invoices through the online invoice management system.
The tax authorities shall sign an agreement with the units entrusted to issue invoices to clarify the types, objects, contents and related responsibilities of online invoices.
Twelfth invoice issuing units and individuals must truthfully issue online invoices, and may not use online invoices for lending, transfer, false invoicing or other illegal activities.
Thirteenth invoice issuing units and individuals in the network failure, unable to issue invoices online, you can issue invoices offline.
After the invoice is issued, the billing information shall not be changed, and it shall be uploaded within 48 hours.
Fourteenth units and individuals that issue invoices in violation of the provisions of these measures shall be dealt with in accordance with the relevant provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC).
Fifteenth tax authorities at or above the provincial level can try out electronic invoices under the condition of ensuring the correct generation, reliable storage, query and verification, and safety of electronic information of online invoices.
Article 16 These Measures shall come into force on April 1 day, 2065.