In order to fully implement the Regulations on Optimizing the Business Environment, deepen the "streamline administration, delegate power, strengthen regulation and improve services" reform in the tax field, further promote the electronization of invoices, serve the high-quality development of the economy and society, improve the public participation in legislation, and promote democratic legislation, scientific legislation and legislation according to law, we have drafted the Measures for the Administration of Invoices in People’s Republic of China (PRC) (revised draft for comments), and now we are open to the public for comments. The public can put forward their opinions through the following ways and means before February 7, 2021:
1. Log on to the website of State Taxation Administration of The People’s Republic of China (website: http://www.chinatax.gov.cn) and enter the "Interactive Communication-Solicitation of Opinions" column in the main menu of the home page to make comments.
2. Send the comments by letter to: State Taxation Administration of The People’s Republic of China Administration and Science and Technology Development Department, No.5 Yangfangdian West Road, Haidian District, Beijing (postal code: 100038), and mark the words "People’s Republic of China (PRC) invoice management measures for comments" on the envelope.
Appendix 1: Measures for the Administration of Invoices in People’s Republic of China (PRC) (revised draft for comments)
Appendix 2: Explanation of the Measures for the Administration of Invoices in People’s Republic of China (PRC) (Revised Draft for Comment)
State Administration of Taxation (SAT)
January 8, 2021
Measures for the Administration of Invoices in People’s Republic of China (PRC) (revised draft for comments)
The first chapter   general rules
the first  In order to strengthen invoice management and financial supervision, safeguard national tax revenue and maintain economic order, these measures are formulated in accordance with the Law of People’s Republic of China (PRC) on Tax Collection and Management.
Article 2  Units and individuals that print, collect, issue, obtain, keep and cancel invoices within the territory of People’s Republic of China (PRC) (hereinafter referred to as units and individuals that print and use invoices) must abide by these measures.
Article 3  The term "invoice" as mentioned in these Measures refers to the receipt and payment vouchers issued and collected in the purchase and sale of goods, provision or acceptance of services and other business activities, including paper invoices and electronic invoices.
The State promotes the use of electronic invoices, and the specific measures for the administration of electronic invoices shall be formulated by the competent tax authorities of the State Council. Units and individuals that develop electronic invoice information systems for their own use or provide electronic invoice services for others shall abide by the electronic invoice supervision regulations and standards formulated by the competent tax authorities in the State Council.
Article 4  The competent tax authorities in the State Council are responsible for invoice management throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.
Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.
Article 5  The types, copies, contents, coding rules and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.
Article 6  Any unit or individual may report any violation of the laws and regulations on invoice management. The tax authorities shall keep confidential the informer and reward him as appropriate.
Chapter two   Printing of invoices
Article 7  The special VAT invoice is printed by the enterprise determined by the competent tax department of the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission.
Article 8  An enterprise that prints invoices shall meet the following conditions:
(a) to obtain a printing business license and business license;
(two) the equipment and technical level can meet the needs of printing invoices;
(three) a sound financial system and strict quality supervision, safety management and confidentiality system.
The tax authorities shall determine the enterprises that print invoices by bidding and issue a notice of invoice printing.
Article 9  When printing invoices, the national unified invoice anti-counterfeiting products determined by the competent tax authorities of the State Council shall be used. It is prohibited to illegally manufacture special anti-counterfeiting products for invoices.
Article 10  Invoices shall be overprinted with the unified national invoice producer seal. The style of the unified national invoice producer seal and the requirements for invoice layout printing shall be stipulated by the competent tax department of the State Council. The invoice producer seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is forbidden to forge the seal of invoice producer.
The invoice shall be changed irregularly.
Article 11  Enterprises that print invoices shall, in accordance with the unified provisions of the tax authorities, establish invoice printing management systems 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 12  Enterprises that print invoices must print invoices in the style and quantity determined by the tax authorities.
Article 13  Invoices shall be printed in Chinese. Invoices in ethnic autonomous areas may be printed with a common local national language. If there is a practical need, it can also be printed in both Chinese and foreign languages.
Article 14  Invoices used by units and individuals in provinces, autonomous regions and municipalities directly under the Central Government shall be printed in the provinces, autonomous regions and municipalities directly under the Central Government, except for special VAT invoices; If it is really necessary to print in other provinces, autonomous regions and municipalities directly under the central government, the tax authorities of the provinces, autonomous regions and municipalities directly under the central government shall consult with the tax authorities of the provinces, autonomous regions and municipalities directly under the central government for approval.
It is forbidden to print invoices abroad.
Chapter three   Collecting invoices
Article 15  Units and individuals that need to collect invoices shall go through the formalities of identity verification and invoice collection with the competent tax authorities with the impression of the establishment registration certificate or tax registration certificate, the identity certificate of the agent, and the special seal for invoices made according to the style specified by the competent tax authorities of the State Council. The competent tax authorities shall, according to the business scope, scale and risk level of the recipients, confirm the types, quantities and methods of receiving invoices within 5 working days, and inform the recipients.
When receiving invoices, units and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.
Article 16  Units and individuals who need to use invoices temporarily may directly apply to the tax authorities in the place of business for invoicing on the basis of written proof of buying and selling goods, providing or receiving services and engaging in other business activities and identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities should collect taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.
The tax authorities should carry out identity verification when issuing invoices on their behalf. Illegal invoicing is prohibited.
Article 17  Units or individuals who temporarily engage in business activities outside the province, autonomous region or municipality directly under the Central Government shall, on the strength of the certificate from the local tax authorities, collect the invoices from the tax authorities of the place of business.
Measures for collecting invoices for temporary business activities across cities and counties within the province, autonomous region or municipality directly under the Central Government shall be formulated by the tax authorities of the province, autonomous region or municipality directly under the Central Government.
Chapter four   Issuing and keeping invoices
Article 18  Units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign business operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 19  All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount.
Article 20  Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.
After issuing a paper invoice, if it is necessary to void the invoice, the original invoice shall be recovered and marked "void"; If it is necessary to issue a red-ink invoice, the original invoice should be withdrawn and marked "invalid" or valid proof from the other party should be obtained. After issuing an electronic invoice, if it is necessary to issue a red-ink invoice, it shall obtain a valid certificate from the other party.
Article 21  Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued in one lump sum, and paper invoices shall be 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.
The invoice issuing personnel shall carry out identity verification.
Article 22  Units and individuals that install tax control devices shall use tax control devices to issue invoices in accordance with the provisions, and submit the invoice data to the competent tax authorities on schedule.
Where non-tax-controlled electronic devices are used to issue invoices, the software program description data of non-tax-controlled electronic devices shall be reported to the competent tax authorities for the record, and the invoice data shall be kept and submitted in accordance with the regulations.
Article 23  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 products for anti-counterfeiting of invoices;
(2) Receiving, issuing, storing, carrying, mailing or transporting invoices that are printed, forged, altered, illegally obtained or abolished without authorization;
(three) the use of invoices;
(4) Expanding the scope of use of invoices;
(5) Use other vouchers instead of invoices;
(6) Stealing, intercepting, tampering, selling or disclosing invoice data.
The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.
Article 24  Except under special circumstances stipulated by the competent tax authorities of the State Council, paper invoices are only issued by recipients 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 prescribe measures for issuing paper invoices across cities and counties.
Article 25  Except in special circumstances stipulated by the competent tax authorities of 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.
Article 26  Units and individuals that issue invoices shall establish a registration system for the use of invoices and regularly report the use of invoices to the competent tax authorities.
Article 27  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 approved information of invoices.
Article 28  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. Stubs of invoices that have been issued shall be kept for 5 years.
Chapter five   Inspection of invoices
Article 29  The tax authorities have the right to carry out the following inspections in invoice management:
(a) check the printing, receiving, issuing, obtaining, keeping and cancellation of invoices;
(2) Inspection of transferred-out invoices;
(3) Consulting and copying vouchers and materials related to invoices;
(4) Asking the parties about issues and situations related to invoices;
(five) when investigating and handling invoice cases, you can record, record, video, photograph and copy the information and materials related to the case.
Article 30  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.
Tax officials shall show their tax inspection certificates when conducting inspections.
Article 31  When the tax authorities need to transfer the invoices that have been issued out for inspection, they shall issue invoices to the inspected units and individuals to exchange tickets. The invoice exchange certificate has the same effect as the invoice transferred out for inspection. Units and individuals who have been transferred out to check invoices shall not refuse to accept them.
When the tax authorities need to transfer blank invoices out for inspection, they shall issue receipts; If there is no problem after investigation, it shall be returned in time.
Article 32  If the tax authorities have doubts about the invoices or vouchers related to tax payment obtained by units and individuals from outside China, they may ask them to provide confirmation certificates from overseas notaries or certified public accountants, which can only be used as vouchers for accounting after examination and approval by the tax authorities.
Article 33  When the tax authorities need to check the filling of the invoice stub and the invoice stub in the invoice inspection, they can issue a check card for the filling of the invoice to the unit that holds the invoice or the invoice stub, and the relevant unit shall truthfully fill it out and report it back on schedule.
Chapter six   penalty provision
Article 34  In violation of the provisions of these measures, in any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of less than 10,000 yuan; Illegal income shall be confiscated:
(1) Failing to issue an invoice when it should be issued, or failing to issue an invoice in a lump sum in accordance with the prescribed time limit, sequence and columns, or failing to affix a special invoice seal as required;
(two) using the tax control device to issue invoices, and failing to submit the invoice data to the competent tax authorities on schedule;
(3) using non-tax-controlled electronic devices to issue invoices, failing to report the software program description data used by non-tax-controlled electronic devices to the competent tax authorities for the record, or failing to save and submit the invoice data in accordance with regulations;
(four) the use of invoices;
(5) Expanding the scope of use of invoices;
(6) Using other vouchers instead of invoices;
(7) Invoicing across prescribed areas;
(8) Failing to pay the cancellation invoices in accordance with the provisions;
(9) Failing to store and keep invoices in accordance with regulations;
(10) Failing to void invoices or issue red-ink invoices in accordance with regulations.
Article 35  Carrying, mailing or transporting blank invoices across the prescribed use areas, as well as carrying, mailing or transporting blank invoices into or out of the country, shall be ordered by the tax authorities to make corrections and may be fined up to 10,000 yuan; If the circumstances are serious, a fine of not less than 10 thousand yuan but not more than 30 thousand yuan shall be imposed; Illegal income shall be confiscated.
Whoever loses or damages invoices without authorization shall be punished in accordance with the provisions of the preceding paragraph.
Article 36  In violation of the provisions of the second paragraph of article twenty-first of these measures, the tax authorities shall confiscate the illegal income; If the amount of false issuance is less than 10,000 yuan, a fine of less than 50,000 yuan may be imposed; If the amount of false issuance exceeds 10,000 yuan, a fine of 50,000 yuan to 500,000 yuan shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law.
Whoever issues invoices illegally shall be punished in accordance with the provisions of the preceding paragraph.
Article 37  Unauthorized printing, forgery, alteration of invoices, illegal manufacture of special anti-counterfeiting products for invoices, forgery of invoices producer’s seal, theft, interception, tampering, sale or disclosure of invoice data, the tax authorities shall confiscate the illegal income, confiscate and destroy the tools and illegal articles, and impose a fine of not less than 10,000 yuan but not more than 50,000 yuan; If the circumstances are serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law.
The punishment prescribed in the preceding paragraph shall be implemented in accordance with the provisions of the Law of People’s Republic of China (PRC) Municipality on the Administration of Tax Collection.
Article 38  In any of the following circumstances, the tax authorities shall impose a fine of not less than 10,000 yuan but not more than 50,000 yuan; If the circumstances are serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed; Illegal income shall be confiscated:
(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 that are printed, forged, altered, illegally obtained or abolished without authorization.
Article 39  The tax authorities may announce to the public the units and individuals that have violated the provisions on invoice management for more than 2 times or if the circumstances are serious.
Article 40  Violation of invoice management laws and regulations, resulting in other units or individuals not paying, underpaying or defrauding taxes, shall be confiscated by the tax authorities, and a fine of less than 1 time of the unpaid, underpaid or defrauded taxes may be imposed.
Article 41  If a party refuses to accept the punishment decision of the tax authorities, it may apply for administrative reconsideration or bring an administrative lawsuit to the people’s court according to law.
Article 42  Tax officials who, by taking advantage of their functions and powers, deliberately make things difficult for units and individuals who print and use invoices, or who violate the laws and regulations on invoice management, shall be punished in accordance with the relevant provisions of the state; If a crime is constituted, criminal responsibility shall be investigated according to law.
Chapter 7   supplementary provisions
Article 43  The competent tax authorities in the State Council may, in accordance with the special business methods and business needs of the relevant industries, formulate measures for the administration of invoices in this industry in conjunction with the relevant competent departments in the State Council.
The competent tax authorities in the State Council may, according to the special needs of the management of special VAT invoices, formulate specific measures for the management of special VAT invoices.
Article 44  These Measures shall come into force as of the date of promulgation.
Explanation on the Measures for the Administration of Invoices in People’s Republic of China (PRC) (Revised Draft for Comment)
In order to fully implement the Regulations on Optimizing the Business Environment, deepen the "streamline administration, delegate power, strengthen regulation and improve services" reform in the tax field, further promote the electronicization of invoices, and serve the high-quality development of the economy and society, our bureau intends to ask the State Council to revise the Measures for the Administration of Invoices in People’s Republic of China (PRC) (hereinafter referred to as the Measures), and draft the revised draft for comments. The relevant amendments are now explained as follows:
First, the necessity of revision
Since its promulgation and implementation in 1993, the Measures have been revised twice in 2010 and 2019 respectively, which has played an active role in regulating invoice management, ensuring tax revenue and maintaining economic order. However, with the continuous deepening of China’s economic and social development and reform, the implementation of the Measures faces a series of new situations, new situations and new requirements, and it is necessary to revise and improve them in time.
(A) the need to thoroughly implement the supreme leader’s thought of the rule of law
General Secretary of the Supreme Leader pointed out that the rule of law is an important support for the national governance system and governance capacity. As an important commercial, financial, tax and legal voucher, invoice is related to all aspects of economy and society. After the electronic reform of invoice, the form, receipt, issuance, delivery, entry and storage of invoice will undergo major changes, which will have a profound impact on tax management, financial management, and even market transaction order and social and economic operation. It is necessary to uphold the legal criterion, make good use of the rule of law, strengthen the power of the rule of law, provide legal support for the reform of electronic invoices by improving institutional arrangements, and play an important role in consolidating the fundamentals, stabilizing expectations and benefiting the long term.
(2) The need to implement the Regulations on Optimizing the Business Environment
Deepening the "streamline administration, delegate power, strengthen regulation and improve services" reform and optimizing the business environment are important contents of comprehensively deepening the reform and important decision-making arrangements made by the CPC Central Committee and the State Council. The Regulations on Optimizing the Business Environment clearly puts forward that efforts should be made to promote the use of electronic invoices, gradually realize the whole process of online taxation, and continuously optimize tax payment services. The current "Measures" are based on paper invoices, which need to be further revised to meet the needs of the promotion and use of electronic invoices, expand and optimize invoice service measures, reduce the cost of invoice collection, improve the convenience of tax collection with tickets, and create a better tax business environment.
(C) to promote the modernization of the governance capacity of the tax governance system
In order to carry out the important instruction of the Supreme Leader General Secretary to "speed up the construction of digital China" and the key reform task of the Central Committee for Deep Reform "standardizing and optimizing tax law enforcement", the Party Committee of the State Administration of Taxation has planned the layout of the new "six systems" of tax modernization, and studied and put forward the reform of electronic invoices as a breakthrough to create smart tax. Invoice is an important data source in the digital transformation of tax departments, and it is also a key work area to standardize and optimize tax law enforcement. In the process of paper invoices gradually changing to electronic invoices, it is necessary to further clarify the rights and responsibilities of both parties through the revision of the Measures to better protect the legitimate rights and interests of taxpayers.
Second, the general idea of revision
The State Administration of Taxation actively promoted the revision of the Measures. On the basis of full investigation in the early stage, it summarized domestic practices and drew lessons from international experience, and studied and drafted the revised draft. According to the procedural requirements, the revised draft was solicited from all levels and departments of the national tax system in various ways and at various levels, and a series of expert argumentation meetings and taxpayer symposiums were held to listen to opinions extensively. On the basis of fully absorbing opinions from all sides, the Measures for the Administration of Invoices in People’s Republic of China (PRC) (Revised Draft for Comment) was formed.
The Measures belong to basic laws and regulations and are closely related to economic and social production and life. The general idea of this revision is: adhere to the guidance of Socialism with Chinese characteristics Thought of the Supreme Leader in the New Era, consciously consider, plan and promote the revision of the Measures in the overall work of the party and the state, continuously optimize the tax service and supervision methods, improve the tax supervision system, strengthen the protection of taxpayers’ rights and interests, and provide legal system guarantee for deepening the "streamline administration, delegate power, strengthen regulation and improve services" reform in the field of tax invoice management and promoting the electronization of invoices. Focus on three principles:
First, actively adapt to the needs of economic and social development and reform. We will fully implement the Regulations on Optimizing the Business Environment, deepen the "streamline administration, delegate power, strengthen regulation and improve services" reform in the field of tax invoice management, promote the improvement of the legal system of invoice management, provide necessary institutional support for the application of electronic invoices, and reserve institutional space for economic development and new formats and new models.
The second is to highlight goal orientation and problem orientation. Efforts will be made to complete the task of electronic invoices, improve the invoice management measures that adapt to economic and social development, further optimize the invoice service procedures, simplify the invoice collection procedures, standardize and guide the socialized service of electronic invoices, and consolidate and deepen the achievements of the "streamline administration, delegate power, strengthen regulation and improve services" reform in view of the new situations and new problems arising from the implementation of the Measures.
The third is to maintain relative stability. In view of the fact that electronic invoices are in the pilot reform stage, paper invoices and electronic invoices will be in parallel in a certain period of time. In order to maintain the continuity and stability of invoice laws and regulations, this time, the Measures are mainly revised to a certain extent, and the specific management norms of electronic invoices will be clarified through the Administrative Measures for Electronic Invoices authorized by the Measures. When conditions are ripe, they will be solidified by improving laws and regulations.
Third, the main contents of the revision
(1) According to the current regulations, the tax authorities no longer charge the tax invoice fee when taxpayers receive invoices. This revision changes the "receiving and purchasing" in the full text of the Measures to "receiving", involving Articles 2, 15, 17, Paragraph 1 of Article 24 and Paragraph 1 of Article 29.
(2) Clarify the legal status and legal effect of "electronic invoices", increase the contents of invoice types, and clarify in the first paragraph of Article 3 that invoices "include paper invoices and electronic invoices"; The second paragraph is added to Article 3: "The State promotes the use of electronic invoices, and the specific measures for the administration of electronic invoices shall be formulated by the competent tax authorities of the State Council. Units and individuals who develop electronic invoice information systems for their own use or provide electronic invoice services for others shall abide by the regulations and standards for electronic invoice supervision formulated by the competent tax authorities of the State Council, and provide necessary institutional support for electronic invoice application, socialized service and supervision; At the same time, the third paragraph of Article 22 is deleted: "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".
(III) Increase the management content of invoice coding, and amend Article 5 to read "The types, serial numbers, contents, coding rules and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council", and make it clear that the corresponding management authority of invoice coding rules belongs to the tax authorities, so as to ensure the uniqueness of invoice coding.
(4) The issue of "enterprises printing invoices" will be determined through government procurement. In order to meet this requirement, firstly, the "quasi-confirmation" in the second paragraph of Article 8, "the tax authorities shall determine the enterprises printing invoices by bidding and issue them with quasi-confirmation of invoices", is revised to "printing notice"; The second is to change the word "approved" in Article 12 "Enterprises that print invoices must print invoices in the style and quantity approved by the tax authorities" to "confirmed"; The third is to delete the penalty provision in Article 37 that "the enterprise that prints invoices may concurrently revoke the invoice certificate".
(5) In order to optimize the inter-provincial invoice printing process and reduce the invoice printing and management costs of tax authorities, the phrase "printed by enterprises determined by the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government" in the first paragraph of Article 14 is deleted.
(VI) According to the actual situation of the reform of the "multi-certificate-in-one" commercial registration system, in order to meet the actual needs of different market entities to receive invoices, the first paragraph of Article 15, "Units and individuals who need to receive invoices should hold tax registration certificates and identity certificates of managers", is revised to "Units and individuals who need to receive invoices should hold registration certificates or tax registration certificates and identity certificates of managers", and it is clear that the effect of "establishment registration certificates" is equivalent to
(VII) In order to protect the legitimate rights and interests of ticket-using units and individuals, and to prevent illegal acts of using their identities to issue invoices, the requirements for identity verification are added to the business of "invoice collection, invoice issuance and invoice issuance on behalf of others" in this revision: First, the first paragraph of Article 15 is amended to read "handle identity verification and invoice collection procedures with the competent tax authorities"; Second, in the second paragraph of Article 16, "the tax authorities should carry out identity verification when issuing invoices on their behalf" is added; Third, in Article 21, "Invoicing shall be made in accordance with the prescribed time limit, sequence and columns, and all invoices shall be made in one lump sum, and the special seal for invoices shall be affixed for paper invoices", and "the identity of the invoice issuing personnel shall be verified" is added as the third paragraph.
(8) Give full play to the advantages of tax big data, change the limitation of original invoice verification based solely on business scope and scale, amend the first paragraph of Article 15 to read "The competent tax authorities shall make use of the business scope, scale and risk level of recipients", and add "risk level" as one of the judgment bases for invoice verification, so as to improve the accuracy of invoice verification.
(IX) After the revision of the Administrative Procedure Law, the legal status of electronic data as legal evidence has been clarified, and data information such as receipt and cancellation of invoices are stored in the tax information system in time for tax authorities, ticketing units and individuals to inquire and use, and it is no longer necessary to record invoice information through paper invoice purchase books and invoice registration books. Therefore, the first paragraph of Article 15, Article 26, Article 27 and Article 28 are deleted. In article 27, the "verification information" is added to the "procedures for the alteration and cancellation of invoices" to ensure the completeness of the terms.
(10) In order to protect the legitimate rights and interests of taxpayers and the demand for tickets, and improve the quality and efficiency of services, firstly, the first paragraph of Article 15, "issue the invoice receiving and purchasing book within five working days", is amended to "confirm the type, quantity and method of receiving invoices within five working days", so as to clarify the processing time limit of the invoice receiving process; The second is to add "and inform the units and individuals who receive invoices" in the first paragraph of Article 15, and clarify the obligation of the tax authorities to inform.
(11) From the actual situation of tax collection and management, it is no longer required to provide a guarantor or collect an invoice deposit for receiving invoices from different places. Therefore, the current Article 18 is deleted, and the requirements for the management of guarantors and invoice deposits are cancelled, thus solidifying the achievements of the "streamline administration, delegate power, strengthen regulation and improve services" reform from the system. At the same time, adjust and modify the order of the articles accordingly.
(12) In order to protect the legitimate rights and interests of the drawee and prevent the risks involved in the ticket, the provisions and penalties for voiding paper invoices and issuing red-ink invoices are added: First, in the second paragraph of Article 20, "After issuing paper invoices, if it is necessary to void the invoices, the original invoices shall be recovered and marked with the words’ void’; If it is necessary to issue a red-ink invoice, the original invoice shall be withdrawn and marked as’ invalid’ or a valid certificate from the other party shall be obtained. After issuing an electronic invoice, if you need to issue a red-ink invoice, you should obtain a valid certificate from the other party "; The second is to add "failing to void invoices or issue red-ink invoices in accordance with regulations" as item 10 in Article 34.
(XIII) Clarify the requirements that only paper invoices must be stamped with the special invoice seal: First, in the first paragraph of Article 21, it is clear that "paper invoices should be stamped with the special invoice seal"; Second, the word "paper" is added before the expression of invoices in Article 24, paragraph 1, "Invoices are only issued by recipients and individuals in the provinces, autonomous regions and municipalities directly under the Central Government" and paragraph 2, "The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government may stipulate the measures for issuing invoices across cities and counties"; Third, in the first paragraph of Article 34, it is clear that "the special seal for invoices is not stamped as required".
(14) In order to meet the requirements of electronic invoice reform, in the first paragraph of Article 23, "Any unit or individual shall use invoices in accordance with the provisions on invoice management and shall not commit any of the following acts", "stealing, intercepting, tampering, selling or revealing invoice data" is added as the sixth item, and the prohibited acts of invoice data are listed; At the same time, in the first paragraph of article 37, the corresponding content is added, and it is clear that the prohibition of sexual behavior should be punished. Adding the above prohibitive clauses and penalties will help to standardize the use of invoice data, protect the rights and interests of taxpayers and maintain the security of invoice data.
(fifteen) to adapt to the requirements of modern tax management, reduce the burden on taxpayers, and delete the "expiration of preservation, reported to the tax authorities for inspection and destruction" in Article 28. At the same time, in Article 44, the Interim Measures for the Administration of National Invoices issued by the Ministry of Finance in 1986 and the Interim Provisions on the Administration of Invoices for Enterprises with Foreign Investment and Foreign Enterprises issued by the former State Taxation Bureau in 1991 are deleted.
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