(1) invoice keeping.
Units and individuals 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.
Units and individuals shall go through the formalities of alteration or cancellation of tax registration, and at the same time go through the formalities of alteration and cancellation of invoices and invoice purchase books.
(3) Units and individuals that use invoices shall keep them properly and shall not lose them. If the invoice is lost, it shall be reported in writing to the competent tax authorities on the day of loss, and publicly declared invalid in newspapers, television and other media, and accepted the punishment of the tax authorities.
Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the state 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 reported to the competent national tax authorities for inspection and destruction.
(2) Legal liability for violating invoice management.
Specific acts in violation of invoice management regulations:
① Failure to print the invoice as required.
Printing invoices without the approval of the Provincial State Taxation Bureau.
Forge or privately carve the seal of invoice producer, forge or alter the special products for anti-counterfeiting of invoices.
The enterprise that prints invoices fails to print invoices according to the Notice of Printing Invoices, and lends or transfers the seal of invoice producer and the special products for anti-counterfeiting of invoices.
Enterprises that print invoices fail to keep the finished invoices, special products for anti-counterfeiting of invoices, and seals for supervising the production of invoices, and fail to destroy waste products according to regulations, thus causing losses.
The ticketing unit prints the invoice privately.
Failing to formulate the management system of printed invoices in accordance with the provisions of the state tax authorities.
Other acts of not printing invoices according to regulations.
② Failing to receive and purchase invoices as required.
Obtain invoices from the state tax authorities or units and individuals other than those entrusted by the state tax authorities.
Selling invoices privately, buying and selling invoices.
Selling or harboring false invoices.
Borrow someone else's invoice.
Steal (use) invoices
Providing invoices to units and individuals without the approval of the state tax authorities.
Other acts of not obtaining invoices according to regulations.
③ Failure to fill in the invoice as required.
The quantity and content of single linkage or upper linkage are inconsistent.
The items filled in are incomplete.
Alter, forge or alter invoices.
Lending, transferring and invoicing.
Unpacking invoices without approval.
Fictitious economic business activities, false invoicing.
Fill in the invoice that does not match the invoice.
Fill in an invalid invoice.
Without approval, fill in invoices across counties (cities).
Fill in the invoice with other bills or white strips instead of invoices.
Expand the scope of special invoices.
Failing to fill in the application form for receipt, purchase and deposit of invoices as required.
Failing to establish a register of invoice purchase, purchase and storage as required.
Other acts of not filling in invoices as required.
(4) Failing to obtain invoices as required.
Invoice should be obtained but not obtained.
Obtain invoices that do not meet the requirements.
Special invoices only obtain bookkeeping or deduction.
When obtaining an invoice, the drawer is required to change the name, amount or VAT.
Fill in the invoice without authorization.
Other acts of not obtaining invoices according to regulations.
⑤ Failure to save the invoice as required.
The missing invoice.
Damage (tear up) the invoice.
Unauthorized loss or destruction of invoice stubs.
Failing to pay the cancellation invoice as required.
Enterprises that print invoices lose invoices or invoice producer seals or invoice anti-counterfeiting products.
Invoice management system is not established as required.
Failing to designate a special person to keep special invoices in accordance with the provisions of the state tax authorities.
Failing to set up a special invoice storage place in accordance with the provisions of the state tax authorities.
Destroy the special invoices that have not been inspected by the national tax authorities.
Other acts of failing to save invoices as required.
⑥ Not subject to inspection by tax authorities.
Refuse to check and conceal the real situation.
Make things difficult for tax officials and obstruct tax officials from conducting inspections.
Refuse to accept the ticket invoice.
Other acts that fail to accept inspection by the state tax authorities as required.
Units and individuals who commit one of the above acts shall be ordered by the state tax authorities to make corrections within a time limit, confiscate their illegal income and impose a fine of less than 1 10,000 yuan. There are two or more listed acts, which can be punished separately. Those who illegally carry, mail, transport or store blank invoices shall be confiscated by the state tax authorities and fined between 65,438 yuan and 0,000 yuan. Printing, forging, altering or reselling invoices without permission, or using invoices as producer seals or special anti-counterfeiting products, shall be sealed up, detained or destroyed by the state tax authorities according to law, and the illegal income and tools for committing crimes shall be confiscated, and a fine of 1 10,000 yuan but not more than 50,000 yuan shall be imposed. If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law. Violation of invoice management regulations. Taxpayers, withholding agents and other units or individuals who fail to pay, underpay or defraud taxes shall have their illegal income confiscated by the state tax authorities and be investigated and dealt with according to law.
Any unit or individual that commits one of the following acts shall bear criminal responsibility.
Falsely issuing special invoices for value-added tax (falsely issuing special invoices for value-added tax for others, for oneself, for others, and introducing others to falsely issue special invoices for value-added tax). The same below).
Forge or sell forged special VAT invoices.
Illegal sale of special VAT invoices.
Illegal purchase of special VAT invoices or purchase of forged special VAT invoices.
Falsely issuing other invoices to defraud export tax rebates and tax deductions.
Forging, manufacturing or selling forged or altered invoices that can be used to defraud export tax rebates and tax deductions, and forging, manufacturing or selling forged or altered invoices other than those specified above for profit.
Illegally selling other invoices that can be used to defraud export tax rebates or deduct taxes, or illegally selling other invoices other than the above invoices for profit.
Stealing special VAT invoices or other invoices.
How to deal with the loss of special VAT invoice?
According to the Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.25 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)), "Article 31 Units and individuals who use invoices shall take good care of invoices. If the invoice is lost, it shall be reported to the tax authorities in writing on the day of discovery, and it shall be declared invalid in the newspaper. "
According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Simplifying the Collection and Use Procedures of VAT Invoices (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 14), "III. Simplify the processing flow of lost special invoices.
If the general taxpayer loses the invoice copy and deduction copy of the issued special invoice, and it is proved that they are consistent before the loss, the buyer can use the copy of the corresponding special invoice bookkeeping copy and the lost VAT special invoice tax return certificate provided by the seller or the lost cargo transportation VAT special invoice tax return certificate (annexes 1 and 2, hereinafter collectively referred to as certificates) as VAT input tax deduction certificates; If it is not authenticated before loss, the buyer shall authenticate it with a copy of the corresponding special invoice provided by the seller. Certified, the copy of the special invoice bookkeeping copy and the certificate issued by the competent tax authority of the seller can be used as the VAT input tax deduction certificate. Copies of special invoice bookkeeping vouchers and vouchers can be kept for future reference.
The general taxpayer loses the special invoice deduction form that has been issued. If it has been certified before reporting the loss, a copy of the invoice of the special invoice can be provided for future reference; If it is not certified before it is lost, it can be certified with a special invoice, and a copy of the special invoice can be kept for future reference.
If a general taxpayer loses an invoice copy that has been issued with a special invoice, he can use the special invoice deduction copy as an accounting voucher and keep a special invoice deduction copy for future reference.