中华人民共和国发票管理办法 measures of the peoples republic of china for the control of invoices

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1、精品文档中华人民共和国发票管理办法MEASURESOFTHEPEOPLESREPUBLICOFCHINAFORTHECONTROLOFINVOICES（ApprovedbytheStateCouncilonDecember12，1993andpromulgatedinDecreeNo.6bytheMinistryofFinanceonDecember23，1993）颁布日期：19931223实施日期：19931223颁布单位：财政部ChapterIGeneralProvisionsArticle1TheseMeasuresareformulatedinaccorda

2、ncewiththeLawofthePeople’sRepublicofChinaforTaxCollectionandAdministrationwithaviewtostrengtheningthecontrolofinvoicesandthesupervisionoffinancialaffairs，toensuringtaxrevenueoftheStateandmaintainingeconomicorder.Article2Unitsandindividualswhoprint，receive，purchase，issue，obtainandkeepin

3、voices（hereinafterreferredtoas“unitsandindividualswhoprintanduseinvoices”）withintheterritoryofthePeople’sRepublicofChina，mustcomplywiththeseMeasures.Article3“Theinvoice”statedintheseMeasures2016全新精品资料-全新公文范文-全程指导写作–独家原创20/20精品文档referstothecertificatesofpaymentorreceiptofmoneymadeoutorr

4、eceivedinpurchasesandsalesofgoods，provisionoracceptanceofservicesandinotherbusinessactivities.Article4TheStateAdministrationforTaxationtakestheoverallresponsibilityforthecontrolofinvoicesnationwide.ThebranchesoftheStateAdministrationforTaxationandlocaltaxbureauxoftheprovinces，autonomou

5、sregionsandmunicipalitiesdirectlyundertheCentralGovernment（hereinafterreferredtoas“taxauthoritiesoftheprovinces，autonomousregionsandmunicipalitiesdirectlyundertheCentralGovernment”）shall，basedontheirrespectiveresponsibilities，makejointeffortstohavegoodcontrolofinvoicesintheirrespective

6、administrativeregions.Therelevantdepartmentsoffinance，audit，administrationsforindustryandcommerce，andpublicsecurityshallwithinthescopeoftheirresponsibilitiescoordinatewiththetaxauthoritiestohavegoodcontrolofinvoices.Article5Thecategories，orderofduplicates，2016全新精品资料-全新公文范文-全程指导写作–独家原创2

7、0/20精品文档contentsandtherangeofusageofinvoicesshallbedeterminedbytheStateAdministrationforTaxation.Article6Anyunitandindividualcaninformagainstanyactviolatingthelegislationforthecontrolofinvoices.Taxauthoritiesshallmaintainsecrecyfortheinformersandpresentthemwithappropriateawards.Chapt