Official Reply of the State Council on the Invoice Management Measures of the People's Republic of China
(Letter No. 174[1993] of the State Council)
The Ministry of Finance
The Invoice Management Measures of the People's Republic of China shall be issued by you for implementation with the approval of the State Council.
| | 国务院关于《中华人民共和国发票管理办法》的批复
（国函[1993]174号）
财政部：
国务院批准《中华人民共和国发票管理办法》，由你部发布施行。
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Annex: Invoice Management Measures of the People's Republic of China
The State Council
December 12, 1993
Order of the Ministry of Finance of the People's Republic of China
(No. 6)
The Invoice Management Measures of the People's Republic of China, which were approved by the State Council on December 12, 1993, are hereby issued.
Minister Liu Zhongli
December 23, 1993
PROCEDURES OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE MANAGEMENT OF INVOICES
| | 附：中华人民共和国发票管理办法
国务院
一九九三年十二月十二日
中华人民共和国财政部令
（第6号）
《中华人民共和国发票管理办法》已于一九九三年十二月十二日经国务院批准，现予发布。
部长 刘仲藜
一九九三年十二月二十三日
中华人民共和国发票管理办法
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CHAPTER ONE GENERAL PROVISIONS
| | 第一章 总则
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Article 1 In order to strengthen management of invoices and financial supervision, ensure the tax revenue for the State, and maintain the economic order, these procedures are formulated in line with the Law of the People's Republic of China Concerning the Administration of Tax Collection.
| | 第一条 为了加强发票管理和财务监督，保障国家税收收入，维护经济秩序，根据《中华人民共和国税收征收管理法》，制定本办法。
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Article 2 Institutions and individuals that print, purchases, prepare , receive and keep invoices (hereinafter referred to as institutions and individuals that print or use invoices) in the People's Republic of China shall abide by the procedures.
| | 第二条 在中华人民共和国境内印制、领购、开具、取得和保管发票的单位和个人（以下简称印制、使用发票的单位和个人），必须遵守本办法。
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Article 3 In the procedures,invoices mean the certificates of receipt or payment prepared or received in purchase or sale of goods, providing or receiving services, or engaging in other business activities.
| | 第三条 本办法所称发票，是指在购销商品、提供或者接受服务以及从事其他经营活动中，开具、收取的收付款凭证。
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Article 4 The State Administration of Taxation is in charge of the management of invoices throughout China. The provincial, autonomous regional and municipal branches of the State Administration of Taxation and the local taxation authorities of provinces, autonomous regions and municipalities (hereinafter referred to as provincial, autonomous regional and municipal taxation departments) are jointly responsible for the management of invoices in their administrative regions.
Departments of finance, auditing, administrations for industry and commerce and public security shall work within their respective terms of reference to cooperate the taxation departments in management of invoices.
| | 第四条 国家税务总局统一负责全国发票管理工作。国家税务总局省、自治区、直辖市分局和省、自治区、直辖市地方税务局（以下统称省、自治区、直辖市税务机关）依据各自的职责，共同做好本行政区域内的发票管理工作。
财政、审计、工商行政管理、公安等有关部门在各自的职责范围内，配合税务机关做好发票管理工作。
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Article 5 The kinds, forms, contents, and uses of invoices shall be stipulated by the State Administration of Taxation.
| | 第五条 发票的种类、联次、内容及使用范围由国家税务总局规定。
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Article 6 Any institution and person may report on actions in violation of provisions of management on invoices. The taxation departments shall keep the names of the reports confidential and award them in accordance with the related cases.
| | 第六条 对违反发票管理法规的行为，任何单位和个人可以举报。税务机关应当为检举人保密，并酌情给予奖励。
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CHAPTER TWO PRINTING OF INVOICES
| | 第二章 发票的印制
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Article 7 Invoices shall be printed by entities designated by provincial, autonomous regional or municipal taxation departments; and dedicated value-added tax invoices shall be uniformly printed by the State Administration of Taxation. Unauthorized printing, counterfeiting or fabricating of invoices are forbidden.
| | 第七条 发票由省、自治区、直辖市税务机关指定的企业印制；增值税专用发票由国家税务总局统一印制。禁止私自印制、伪造、变造发票。
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Article 8 Special products designed to resist the forgery of invoices shall be manufactured by the entities designated by the State Administration of Taxation. Illegal production of such products is forbidden.
| | 第八条 发票防伪专用品由国家税务总局指定的企业生产。禁止非法制造发票防伪专用品。
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Article 9 Provincial, autonomous regional and municipal taxation departments shall adopt unified management of the printing of invoices, strictly examine the qualification of entities that print invoices, and issue licenses to those entities.
| | 第九条 省、自治区、直辖市税务机关对发票印制实行统一管理的原则，严格审查印制发票企业的资格，对指定为印制发票的企业发给发票准印证。
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Article 10 Invoices shall be chromatographed with the national unified invoice supervision seal. The form of the national unified invoice supervision seal and the layout of the invoices shall be decided by the State Administration of Taxation. The invoice supervision seal shall be made by the provincial, autonomous regional and municipal taxation departments, the forgery of which is strictly forbidden.
Layout of the invoices shall be changed upon irregular terms.
| | 第十条 发票应当套印全国统一发票监制章。全国统一发票监制章的式样和发票版面印刷的要求，由国家税务总局规定。发票监制章由省、自治区、直辖市税务机关制作。禁止伪造发票监制章。
发票实行不定期换版制度。
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Article 11 The entities that print invoices shall establish a special office for the printing and the storage of the invoices in accordance with the unified stipulation of the taxation departments.
The invoice supervision seals and products for resisting forgery of invoices shall be used and kept by specially assigned persons.
| | 第十一条 印制发票的企业按照税务机关的统一规定，建立发票印制管理制度和保管措施。
发票监制章和发票防伪专用品的使用和管理实行专人负责制度。
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Article 12 The entities that print invoices shall print invoices in accordance with the format and amount approved by the taxation departments.
| | 第十二条 印制发票的企业必须按照税务机关批准的式样和数量印制发票。
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Article 13 Invoices shall be printed in Chinese. Invoices used in an area of a minority nationality may be added with a nationality language generally used in the area. When necessary, invoices can be printed with Chinese and a foreign language.
| | 第十三条 发票应当使用中文印制。民族自治地方的发票，可以加印当地一种通用的民族文字。有实际需要的，也可以同时使用中外两种文字印制。
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Article 14 Invoices used by institutions or individuals in each province, autonomous region or municipality, except dedicated value-added tax invoices, shall be printed in the province, autonomous region or municipality person; when it it necessary to print invoices in other provinces, autonomous regions or municipalities, the provincial, autonomous regional or municipal taxation departments shall consult with and obtain consent from the taxation departments of the invoice printing provinces, autonomous regions or municipalities and the invoices shall be printed by entities designated by the taxation departments of the invoice printing provinces, autonomous regions or municipalities.
Printing invoices outside China is forbidden.
| | 第十四条 各省、自治区、直辖市内的单位和个人使用的发票，除增值税专用发票外，应当在本省、自治区、直辖市内印制；确有必要到外省、自治区、直辖市印制的，应当由省、自治区、直辖市税务机关商印制地省、自治区、直辖市税务机关同意，由印制地省、自治区、直辖市税务机关指定的印制发票的企业印制。
禁止在境外印制发票。
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CHAPTER THREE PURCHASE OF INVOICES
| | 第三章 发票的领购
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Article 15 Institutions and individuals that have undergone taxation registration in accordance with law shall apply to the taxation departments for purchase of invoices after they receive the taxation registration certificates.
．．．．．． | | 第十五条 依法办理税务登记的单位和个人，在领取税务登记证件后，向主管税务机关申请领购发票。
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