| | |
| Notice by the Ministry of Finance and the State Archives Administration of Regulating the Reimbursement, Bookkeeping and Archiving of Electronic Accounting Vouchers | | 财政部、国家档案局关于规范电子会计凭证报销入账归档的通知 |
| (No. 6 [2020] of the Ministry of Finance) | | （财会〔2020〕6号） |
| The finance departments and archives departments of relevant departments of the CPC Central Committee; the finance departments (bureaus) and archives bureaus of all provinces, autonomous regions, and municipalities directly under the Central Government, and cities under separate state planning; the Financial Bureau and Archives Bureau of Xinjiang Production and Construction Corps; the finance departments and archives departments of all ministries and commissions of the State Council; all local regulatory bureaus of the Ministry of Finance; and the finance departments and archives departments of relevant people's organizations and central enterprises: | | 党中央有关部门财务部门、档案部门，各省、自治区、直辖市、计划单列市财政厅（局）、档案局，新疆生产建设兵团财政局、档案局，国务院各部委财务部门、档案部门，财政部各地监管局，有关人民团体财务部门、档案部门，中央企业财务部门、档案部门： |
| For the purpose of adapting to the development of e-commerce and e-government and regulating the reimbursement, bookkeeping and archiving of various electronic accounting vouchers, in accordance with the applicable laws and administrative regulations issued by the state, you are hereby notified of relevant matters as follows. | | 为适应电子商务、电子政务发展，规范各类电子会计凭证的报销入账归档，根据国家有关法律、行政法规，现就有关事项通知如下： |
| I. For the purpose of this Notice, “electronic accounting vouchers” means various electronic accounting vouchers received by entities from outside, including electronic invoices, electronic fiscal bills, electronic passenger tickets, electronic itineraries, electronic special customs bills for payment, banks' electronic receipts, and other electronic accounting vouchers. | | 一、本通知所称电子会计凭证，是指单位从外部接收的电子形式的各类会计凭证，包括电子发票、财政电子票据、电子客票、电子行程单、电子海关专用缴款书、银行电子回单等电子会计凭证。 |
| II. An electronic accounting voucher obtained from legal and true sources shall have the same legal effect as a paper accounting voucher. | | 二、来源合法、真实的电子会计凭证与纸质会计凭证具有同等法律效力。 |
| III. An entity meeting all the following conditions may use only electronic accounting vouchers for reimbursement, bookkeeping and archiving, unless otherwise provided by any law or administrative regulation. | | 三、除法律和行政法规另有规定外，同时满足下列条件的，单位可以仅使用电子会计凭证进行报销入账归档： |
| ．．．．．． | | ．．．．．． |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0713
Fax: +86 (10) 8266-8268
database@chinalawinfo.com
| |
您好：您现在要进入的是北大法律英文网会员专区，如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户，请注册并交纳相应费用成为我们的英文会员 。如有问题请来电咨询；
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com
|
| | | |
| | | |