Article 1 These Measures are formulated in order to strengthen the management of unified invoices (hereinafter referred to as invoices), enforce financial discipline, maintain the socialist economic order and promote the development of commodity economy. Article 2 Invoices are the legal vouchers of financial revenue and expenditure, the original vouchers of accounting institutions and accountants for bookkeeping and accounting, and the main basis for tax inspection by tax authorities. Article 3 The tax authorities are the organs that formulate, supervise and manage invoices.

The invoice face shall be overprinted with the special seal for invoices of tax authorities.

The types of invoices, the basic contents of the face and the specifications of the special seal for invoices shall be determined by the Guangdong Provincial Taxation Bureau.

The printing factory for printing invoices is designated by the county (city) tax authorities. Article 4 All enterprises, institutions, organs, organizations, schools, military units and their affiliated units, as well as individual industrial and commercial households within the province shall abide by these measures.

All sales of goods, products or services must be invoiced. However, commercial retail units can sell goods without issuing invoices, except those requested by the buyers. Any unit that purchases goods, products or accepts payment for services must obtain an invoice. Article 5 Printing and distribution of invoices:

Units under ownership by the whole people and collective ownership (hereinafter referred to as invoice-using units) with normal production and operation, sound accounting system, large use of invoices, sound invoice management system and special person to manage invoices can draw up their own invoice formats, fill out the Application Form for Printing Invoices, and report to the designated printing house for printing after being examined and approved by the tax authorities.

After examination by the tax authorities, ticket-using units and individual industrial and commercial households that do not meet the conditions mentioned in the preceding paragraph shall purchase and collect from the competent tax authorities on the basis of the "Manual Discount for Purchase and Use of Invoices" issued by the tax authorities.

Temporary operators need invoices, which shall be filled out by the tax authorities in the place where they operate. Article 6 The following professional bills do not use uniform invoices, but are printed separately according to the regulations of the relevant competent authorities, and the face of the bills is not overprinted with the special invoice seal of the tax authorities:

(a) special documents for banks, insurance, postal services and telecommunications units;

(2) Travel tickets, airline tickets and baggage tickets of railway, civil aviation, transportation and shipping units, rent receipts of housing management departments, medical expenses receipts of medical and health care units, and service receipts of funeral parlours;

(three) according to the provisions of the state to collect fees receipt;

(4) Tickets for cinemas, theatres, gymnasiums, parks, museums and exhibition halls;

(5) Settlement vouchers used internally by enterprises and institutions;

(six) documents of non-commodity business and non-labor income used by organs, organizations, schools, military units and other units;

(seven) other professional bills approved by the county (city) tax authorities. Article 7 The printing factory that prints invoices must print according to the invoice printing notice approved by the tax authorities and the attached invoice style, specification and quantity, and ensure the safety of the special seal for invoices and invoices.

No unit or individual may print invoices except the printing factory designated by the tax authorities. Article 8 Invoices are only for the personal use of the enterprise, the unit or individual industrial and commercial households, and may not be borrowed from each other, illegally traded or transferred. Without the approval of the tax authorities, no unit or individual may issue invoices for others. Without the permission of Guangdong Provincial Taxation Bureau, you may not bring blank invoices to other counties (cities) for use. Article 9 Invoicing must be accurate, complete, duplicated, stamped with the seals of the billing unit and the drawer, and fraud is strictly prohibited. Invoices shall not be altered, dug up or torn up.

It is strictly forbidden to use fake invoices. It is strictly forbidden to replace invoices with white slips and bills for internal use. Article 10. Ticket-using units must establish and improve the systems of receipt, issuance, registration, storage and cancellation of invoices, and submit monthly (commission) reports on receipt, use and storage of invoices to the competent tax authorities. The invalid invoice shall be attached to the stub and kept in full, and shall not be torn up. Stubs of invoices that have been filled in must be properly kept, and the storage period and destruction procedures shall be handled in accordance with the provisions of the National Archives Bureau on the Measures for the Administration of Accounting Archives. If the invoice and the Invoice Purchase Manual are lost, the reasons shall be found out immediately, and the invoice shall be declared invalid, and the situation shall be reported to the competent tax authorities in writing. Article 11 When a ticketing unit is dissolved, merged, changed jobs, closed down, changed its name, or changed its affiliation with the tax authorities due to the relocation of its business address, it shall hand over the stub of the used invoice to the tax authorities. Unused invoices should be listed and sent to the tax authorities for chopping and destruction or continue to be used after approval by the tax authorities. Twelfth units of the financial (accounting) departments should carefully examine the original documents in accordance with the provisions of the "Accounting Law", and will not accept the untrue and illegal. Article 13 The staff of tax authorities shall show their certificates when inspecting the printing, use and storage of invoices. Units and individuals under inspection must accept the inspection, truthfully report the situation and provide information, and shall not conceal it.

The tax authorities have the right to issue an invoice exchange ticket to collect the invoices in question, and the units and individuals that have been collected shall not refuse. "Invoice for Ticket" has the same effect as invoice. Fourteenth in violation of these measures, the tax authorities shall impose a fine of not more than five thousand yuan depending on the seriousness of the case.

Whoever illegally buys, sells, transfers or supplies invoices shall be fined by both parties.

The person directly responsible for the loss of invoices in violation of invoice management or dereliction of duty may be fined up to 200 yuan. Article 15 The tax authorities shall, in addition to imposing a fine in accordance with Article 14, deal with any of the following acts in violation of invoice management:

(1) Those who illegally invoice for others, or provide bank accounts for those who use fake invoices, or pay illegal vouchers, thus causing the payee to evade taxes, shall be ordered to make up the tax evaded by the payee, and the handling fees and management fees charged by them shall be confiscated.

(two) illegally carrying blank invoices to users outside the jurisdiction of the county (city), and confiscating the blank invoices.

(three) in violation of the provisions of the invoice management, the invoice shall be revoked and cleaned up within a time limit.

(4) Whoever forges the special seal for invoices of tax authorities or forged invoices, which violates the criminal law, shall be sent to judicial organs for legal treatment.