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| Announcement of the State Administration of Taxation | | 国家税务总局公告 |
| (No. 82 [2016]) | | （2016年第82号） |
| Announcement on Matters concerning Starting the Use of Plain Value-added Tax Invoices (Roll Invoices) | | 关于启用增值税普通发票（卷票）有关事项的公告 |
| In order to meet the need of taxpayers regarding the use of invoices, the State Administration of Taxation (“SAT”) will start the use of plain value-added tax (“VAT”) invoices (roll invoices) from January 1, 2017, and hereby announces the relevant matters as follows: | | 为了满足纳税人发票使用需要，税务总局决定自2017年1月1日起启用增值税普通发票（卷票），现将有关事项公告如下： |
| I. The specifications, order of duplicates and anti-counterfeiting measures for plain VAT invoices (roll invoices) | | 一、增值税普通发票（卷票）规格、联次及防伪措施 |
| There are two types of specification for plain VAT invoices (roll invoices): 57mm×177.8mm, and 76mm×177.8mm, both of which are single duplicates. The anti-counterfeiting measure for plain VAT invoices (roll invoices) is to use optically variable ink (see Annex 1 for details). | | 增值税普通发票（卷票）分为两种规格：57mm×177.8mm、76mm×177.8mm，均为单联。增值税普通发票（卷票）的防伪措施为光变油墨防伪（详见附件1）。 |
| II. Code and number of plain VAT invoices (roll invoices) | | 二、增值税普通发票（卷票）代码及号码 |
| The invoice code of a plain VAT invoice (roll invoice) is in 12 digits with the coding rule as follows: the first digit is 0, the second, third, fourth and fifth digits represent the province, autonomous region, municipality directly under the Central Government and city under separate state planning, the sixth and seventh digits represent the year, the eighth, ninth and tenth digits represent the batch number, the eleventh and twelfth digits represent the category and specifications of the invoice, of which, 06 represents the 57mm×177.8mm plain VAT invoices (roll invoices) and 07 represents the 76mm×177.8mm plain VAT invoices (roll invoices). | | 增值税普通发票（卷票）的发票代码为12位，编码规则：第1位为0，第2-5位代表省、自治区、直辖市和计划单列市，第6-7位代表年度，第8-10位代表批次，第11-12位代表票种和规格，其中06代表57mm×177.8mm增值税普通发票（卷票）、07代表76mm×177.8mm增值税普通发票（卷票）。 |
| ．．．．．． | | ．．．．．． |
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