Official legal text published by the National People’s Congress of the People’s Republic of China .
Chapter I General Provisions
See also: Law of the People’s Republic of China on the Administration of Tax Collection .
Article 1
These Regulations are formulated for the purpose of strengthening invoice administration, safeguarding state tax revenues, maintaining economic order, and protecting the lawful rights and interests of units and individuals.
Article 2
Invoices as mentioned in these Regulations refer to vouchers issued and collected in the course of purchasing and selling goods, providing or receiving services, and engaging in other business activities.
Article 3
Units and individuals that issue or use invoices shall comply with these Regulations and accept supervision by tax authorities.
Article 4
The department of taxation under the State Council shall be in charge of invoice administration nationwide.
Tax authorities under local people’s governments at various levels shall be responsible for invoice administration within their respective administrative regions.
Article 5
Units and individuals shall issue invoices truthfully, and shall not issue false invoices, forge or alter invoices, or transfer invoices illegally.
Article 6
Invoices shall be printed by enterprises designated by the department of taxation under the State Council, and no unit or individual may print invoices without authorization.
Invoice administration is carried out by the State Taxation Administration of the PRC in accordance with these Regulations.
Chapter II Issuance of Invoices
See also: VAT Interim Regulations of the PRC .
Article 7
Invoices shall be issued in accordance with the prescribed scope of business, and shall reflect the actual business transactions truthfully.
Article 8
Units and individuals shall issue invoices when receiving payments for the sale of goods, the provision of services, or other business operations.
Article 9
Invoices shall specify the name of the issuing party, the name of the purchasing party, the description of goods or services, the amount, and other items as prescribed.
Article 10
Invoices shall be issued at the time of business transactions or at the time of receipt of payments, in accordance with the relevant provisions.
Article 11
Where invoices are issued through electronic systems, such issuance shall comply with the requirements prescribed by tax authorities.
Article 12
Units and individuals shall not issue invoices in advance of business transactions, nor shall they issue invoices without actual transactions.
Article 13
Invoices shall not be issued in excess of the prescribed amount, nor shall invoices be split or combined in violation of relevant provisions.
Article 14
The issuance of invoices shall be subject to the supervision and administration of tax authorities.
Issuance rules are supervised by the State Taxation Administration of the PRC .
Chapter III Use of Invoices
See also: Law of the People’s Republic of China on the Administration of Tax Collection .
Article 15
Units and individuals shall use invoices in accordance with the provisions of these Regulations and the relevant rules formulated by tax authorities.
Article 16
Invoices shall be used in the sequence prescribed, and shall not be lent, transferred, or used beyond the prescribed scope.
Article 17
Units and individuals shall properly keep invoices and shall not alter, forge, or destroy invoices without authorization.
Article 18
Where an invoice is lost, the issuing party shall report the loss to the tax authorities in a timely manner and handle the matter in accordance with relevant provisions.
Article 19
Invoices obtained shall be used as accounting vouchers in accordance with the relevant accounting regulations.
Article 20
Invoices that do not conform to the provisions of these Regulations shall not be used as accounting vouchers.
Article 21
Tax authorities shall have the right to inspect the use of invoices by units and individuals in accordance with the law.
Invoice use is supervised by the State Taxation Administration of the PRC .
Chapter IV Administration of Invoices
See also: Law of the People’s Republic of China on the Administration of Tax Collection .
Article 22
Tax authorities shall be responsible for the administration of invoices, including the printing, purchase, issuance, use, custody, and cancellation of invoices.
Article 23
Tax authorities shall establish sound invoice administration systems, strengthen supervision and inspection, and prevent illegal activities related to invoices.
Article 24
Tax authorities may adopt information technology to strengthen invoice administration and improve administrative efficiency.
Article 25
Tax authorities may, in accordance with the law, conduct inspections on the printing, purchase, issuance, use, custody, and cancellation of invoices by units and individuals.
Article 26
Units and individuals shall cooperate with tax authorities in invoice administration inspections and provide relevant information truthfully.
Invoice administration is enforced by the State Taxation Administration of the PRC .
Chapter V Legal Liability
Article 27
Where a unit or individual violates the provisions of these Regulations by issuing false invoices, forging or altering invoices, or illegally transferring invoices, the tax authorities shall order rectification, confiscate illegal gains, and may impose a fine.
Article 28
Where a unit or individual violates the provisions of these Regulations by illegally printing invoices or printing invoices without authorization, the tax authorities shall order rectification, confiscate illegal gains, and may impose a fine.
Article 29
Where a unit or individual violates the provisions of these Regulations by failing to issue invoices or failing to use invoices in accordance with the law, the tax authorities shall order rectification and may impose a fine.
Article 30
Where a unit or individual violates the provisions of these Regulations by refusing or obstructing tax authorities from performing invoice administration duties, the tax authorities shall impose penalties in accordance with the law.
Article 31
Where the violation of these Regulations constitutes a crime, criminal liability shall be investigated in accordance with the law.
Penalties related to invoice violations are enforced by the State Taxation Administration of the PRC .
Chapter VI Supplementary Provisions
Related statute: Law of the People’s Republic of China on the Administration of Tax Collection .
Article 32
The specific measures for the implementation of these Regulations shall be formulated by the tax authorities under the State Council.
Article 33
These Regulations shall enter into force on December 23, 1993.
Invoice administration is implemented by the State Taxation Administration of the PRC in accordance with these Regulations.
Official legal texts are published by the National People’s Congress of the People’s Republic of China and the National Laws and Regulations Database .
Disclaimer: The regulation is translated by FDIChina for reference only. There may be different interpretations of the Chinese version.