Finance, auditing, industry and commerce, public security and other relevant departments at all levels shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management. Article 5 The tax authorities shall be responsible for supervising the production of invoices. Article 6 The types, styles, contents and scope of use of invoices used in this province shall be determined by the provincial tax authorities. Article 7 Any unit or individual may report acts that violate the provisions on invoice management. The tax authorities shall keep confidential the informants and reward them as appropriate. Chapter II Printing of Invoices Article 8 Invoices shall be printed by enterprises designated by the provincial tax authorities. It is forbidden to print, forge or alter invoices without permission. Article 9 Invoices shall be overprinted with a unified national invoice producer seal. The national unified invoice producer seal shall be made by the tax authorities at the designated place according to the pattern specified by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
The setting of anti-counterfeiting marks for invoices in this province shall be uniformly stipulated by the provincial tax authorities according to the requirements of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Article 10 An enterprise that prints invoices shall, in accordance with the relevant provisions of the state and the province, establish and improve the invoice printing management system and storage measures.
The use and management of invoice producer seal and invoice anti-counterfeiting special products shall be subject to the system of special person in charge. Article 11 An enterprise that prints invoices shall print invoices in accordance with the requirements of the tax authorities, and shall register the wrong tickets, defective products and waste products that appear in the process of printing invoices and producing special anti-counterfeiting products for invoices, and destroy them centrally after being approved by the tax authorities. Article 12 Invoices shall be printed in Chinese. If necessary, it can be printed in Chinese and foreign languages. Thirteenth invoices used in the province should be uniformly printed in the province; If it is really necessary to print in other provinces and cities, it must be approved by the provincial tax authorities.
Printing invoices from other provinces and cities must be approved by the provincial tax authorities. Chapter III Receipt and Purchase of Invoices Article 14 Units and individuals that need to use invoices shall apply for purchasing tickets in accordance with regulations, provide tax registration certificates or other valid certificates, and go through the formalities of purchasing tickets after being examined by the tax authorities. Article 15 invoices shall be uniformly sold by tax authorities.
No unit or individual may sell invoices without the authorization of the provincial tax authorities. Sixteenth invoices are only used by units and individuals in this city and county, and cross-city and county invoices are implemented according to the provisions of the provincial tax authorities.
If the head office and branches of a unit are not in the same city or county, the invoices provided by the local tax authorities shall be used separately. Seventeenth units and individuals that rent shops or cabinets shall not use the invoices of the rental units without the approval of the competent tax authorities. The required invoices shall be collected and purchased from the competent tax authorities in the place of business as required. Eighteenth units and individuals engaged in business activities outside the city and county, should be based on the proof of the local tax authorities, apply to the industrial and commercial tax authorities for purchase, invoice. Article 19 Where an entity or individual engaging in temporary business activities across cities and counties applies for receiving and purchasing invoices, the local tax authorities may, in accordance with the provisions of the provincial tax authorities, require it to provide a guarantor or pay a deposit of no more than 6,543,800 yuan, and hand in the invoices within a time limit.
If the invoice is paid off on schedule, the guarantor's guarantee obligation shall be released or the deposit shall be returned; If the cancellation invoice is not paid on time, the guarantor or deposit shall bear legal responsibility.
The tax authorities shall issue a receipt when collecting the deposit. Chapter IV Issuance and Custody of Invoices Article 20 Units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee. Twenty-first units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying other business activities. When obtaining the invoice, you are not allowed to change the name and amount. Twenty-second retail small commodities or provide sporadic services to consumers, you can not issue invoices one by one, and the specific measures shall be formulated by the provincial tax authorities. Article 23 Invoices shall be truthfully filled out at one time in accordance with the prescribed time limit, sequence, column by column and all continuous time.
No unit or individual may lend, transfer or invoice. Article 24 invoices issued by units and individuals must be stamped with special invoices or special financial seals. The style of the special seal for invoices shall be determined by the provincial tax authorities.
When printing invoices, it is not allowed to overprint the special invoice seal or the special financial seal. If necessary, it shall be reported to the provincial tax authorities for approval. Article 25 Accounting personnel shall conduct a comprehensive audit of the legality, authenticity and validity of invoices. Invoices and fake 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.