Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.

Twenty-first 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 to use them.

Twenty-second invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.

No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.

Twenty-third units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with regulations, and submit invoice data to the competent tax authorities on schedule.

When using non-tax-controlled electronic equipment to issue invoices, the software program description data of non-tax-controlled electronic equipment shall be reported to the competent tax authorities for the record, and the invoice data shall be saved and submitted in accordance with the provisions.

The state promotes the use of online invoice management system to issue invoices, and the specific management measures shall be formulated by the competent tax authorities of the State Council.

Article 24 Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:

(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;

(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;

(three) the use of invoices;

(4) Expanding the scope of use of invoices;

(5) Replace invoices with other vouchers.

The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.

Twenty-fifth, except for special circumstances stipulated by the competent tax authorities in the State Council, invoices are only used by purchasing units and individuals in this province, autonomous region and municipality directly under the central government.

The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may stipulate the methods for issuing invoices across cities and counties.

Twenty-sixth, except for special circumstances stipulated by the competent tax authorities in the State Council, no unit or individual may carry, mail or transport blank invoices across the prescribed use areas.

It is forbidden to carry, mail or transport blank invoices into or out of the country.

Twenty-seventh units and individuals that issue invoices shall establish a registration system for the use of invoices, set up an invoice register, and regularly report the use of invoices to the competent tax authorities.

Twenty-eighth units and individuals that issue invoices shall, at the same time of changing or canceling the tax registration, go through the formalities of changing and canceling the invoices and invoice receiving and purchasing books.

Twenty-ninth units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.

The method stipulates that the types of false invoicing include three acts: false invoicing for others and themselves, asking others to falsely invoice for themselves, and introducing others to falsely invoice. It is stipulated that it is not allowed to borrow, sell invoices, forge invoices, issue yin and yang invoices, use invoices beyond the scope, substitute receipts and other vouchers.

legal ground

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Chapter IV Issuance and Custody of Invoices

Twentieth units and individuals selling goods, providing services and engaging in other business activities, foreign business to collect money, the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Twenty-first all units and individuals engaged in production and business activities, when buying goods, receiving services and paying other business expenses, should ask the payee for invoices. When obtaining the invoice, you are not allowed to change the name and amount.

Twenty-second 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.

Article 23 Invoices shall be issued column by column and at one time in accordance with the prescribed time limit and order, and stamped with financial seal or special invoice seal.

Twenty-fourth the use of electronic computers to issue invoices must be approved by the competent tax authorities, and the off-site invoices under the unified supervision of the tax authorities should be used, and the stub copies issued should be bound into volumes according to the serial number.

Twenty-fifth any unit or individual shall not lend, transfer or invoice; Without the approval of the tax authorities, invoices for use shall not be issued; Shall not expand the scope of use of professional invoices.

It is forbidden to buy and sell invoices, invoices producer seals and invoices anti-counterfeiting special products.

Twenty-sixth invoices are only used by purchasing units and individuals in this province, autonomous region or municipality directly under the central government.

The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may stipulate the methods for issuing invoices across cities and counties.

Twenty-seventh without approval, no unit or individual may carry, mail or transport blank invoices across the prescribed use areas.

It is forbidden to carry, mail or transport blank invoices into or out of the country.

Twenty-eighth units and individuals that issue invoices shall establish a registration system for the use of invoices, set up an invoice register, and regularly report the use of invoices to the competent tax authorities.

Twenty-ninth units and individuals that issue invoices shall, at the same time as changing or canceling the tax registration, go through the formalities of changing and canceling the invoices and invoice receiving and purchasing books.

Thirtieth units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for five years. After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.

Chapter V Invoice Inspection

Article 31 The tax authorities have the right to conduct the following inspections on invoice management:

(a) to check the printing, purchase, issuance, acquisition and storage of invoices;

(2) Inspection of transferred-out invoices;

(3) Consulting and copying vouchers and materials related to invoices;

(4) Asking the parties about the invoice;

(five) when investigating and handling invoice cases, you can record, record, video, photograph and copy the information and materials related to the case.

Article 32 Units and individuals that print and use invoices must accept inspection by tax authorities according to law, truthfully report the situation and provide relevant information, and may not refuse or conceal it.

When conducting inspection, tax officials shall show their tax inspection certificates.

Article 33 When the tax authorities need to collect the invoices that have been issued for inspection, they shall issue invoices to the units and individuals under inspection to exchange tickets. The invoice exchange voucher has the same effect as the invoice for transfer-out inspection. Units and individuals that have been transferred out to check invoices shall not refuse to accept them.

When the tax authorities need to transfer blank invoices for inspection, they shall issue receipts; If there is no problem after investigation, it shall be returned in time.

Article 34 If the tax authorities are in doubt about the tax-related invoices or vouchers obtained by units and individuals from outside China, they may require them to provide confirmation certificates from overseas notaries or certified public accountants, which can only be used as accounting vouchers after examination and approval by the tax authorities.

Article 35 When the tax authorities need to check the filling of the invoice stub and the invoice stub in the invoice inspection, they can issue invoices to the units that hold the invoice or the invoice stub to fill in the check card, and the relevant units shall truthfully fill in and report on schedule.