Finance, audit, industry and commerce, public security and other relevant departments at all levels should be in their respective areas of responsibility, with the tax authorities to do a good job of invoice management. Article V invoices are supervised by the tax authorities. Article 6 The types, styles, contents and scope of use of invoices used within the province shall be determined by the provincial tax authorities. Article 7 Any unit or individual may report any violation of the provisions on invoice management. The tax authorities shall maintain the confidentiality of the whistleblowers and reward them as appropriate. Chapter II Printing of Invoice Article 8 The invoice shall be printed by the enterprises designated by the provincial tax authorities. It is prohibited to print, forge or alter invoices privately. Article 9 The invoices shall be overprinted with the national unified invoice supervisory seal. The national unified invoice supervisory seal shall be made by the tax authorities in accordance with the pattern stipulated by the State Administration of Taxation.
The setting of anti-counterfeiting marks of invoices in this province shall be unified by the provincial tax authorities in accordance with the requirements of the State Administration of Taxation. Article 10 enterprises printing invoices shall, in accordance with the relevant provisions of the state and province, establish and improve the invoice printing management system and custody measures.
Invoice Supervisory Chapter and the invoice anti-counterfeiting special use and management of the implementation of the person responsible for the system. Article XI of the printing of invoices shall be in accordance with the requirements of the tax authorities to print invoices, printing invoices and the production of invoices in the process of anti-counterfeiting special products, wrong invoices, defective products, waste products, should be registered, approved by the tax authorities, centralized destruction. Article XII invoices shall be printed in Chinese, there is a practical need, you can also use both Chinese and foreign words printed. Article XIII of the invoices used in the province shall be printed in the province; there is a need to print in foreign provinces and cities, must be approved by the provincial tax authorities.
Foreign provinces and cities to print invoices in the province, must be approved by the provincial tax authorities. Chapter III purchase of invoices Article XIV need to use invoices of units and individuals, shall, in accordance with the provisions of the application for the purchase of invoices, provide tax registration documents or other valid proof, after examination by the tax authorities, for the purchase of invoices. Article XV invoices shall be sold by the tax authorities.
Without the authorization of the provincial tax authorities, no unit or individual shall sell invoices to the public. Article 16 The invoices are restricted to be used by the units and individuals within the city or county, and the use of invoices across the city or county shall be carried out in accordance with the provisions of the provincial tax authorities.
The head office and branches of the unit are not in the same city or county, shall use the invoices provided by the local tax authorities. Article 17 The units and individuals who rent stores and cabinets for business shall not use the invoices of the rented units without the approval of the competent tax authorities. The required invoices shall be purchased from the competent tax authorities of the place of business in accordance with the regulations. Article 18 Units and individuals temporarily engaged in business activities outside the city or county shall apply for the purchase and issuance of invoices to the tax authorities in the place of business on the basis of the certificate of the tax authorities in the place of business. Article 19 Units and individuals engaged in temporary business activities across cities and counties applying for the purchase of invoices, the tax authorities of the location may, in accordance with the provisions of the provincial tax authorities, require them to provide a guarantor or deposit not more than 10,000 yuan, and to pay the invoices within a certain period of time.
If the invoice is paid off by the deadline, the guarantor will be relieved of his guarantee obligation or the deposit will be returned; if the invoice is not paid off by the deadline, the guarantor or the deposit will be held legally responsible.
The tax authorities to collect the security deposit shall issue a receipt. Chapter IV invoices issued and kept Article 20 The sale of goods, services and other business activities of units and individuals, external business operations to collect money, the payee shall issue an invoice to the payer; under special circumstances, the payer to the payee to issue an invoice. Article 21 Units and individuals engaged in production and business activities to purchase goods, receive services and engage in other business activities to pay money, shall obtain an invoice from the payee. When obtaining an invoice, they shall not request a change in the name and amount of the goods. Article 22 The retail sale of small amounts of goods or the provision of sporadic services to individual consumers may not issue invoices one by one, and the specific measures shall be stipulated by the provincial tax authorities. Article 23 The invoice shall be issued in accordance with the prescribed time limit, order, column by column, all the joint one-time truthful filling.
No unit or individual shall not transfer, transfer, invoicing. Article 24 units and individuals issued invoices must be stamped with a special invoice seal or financial seal. Invoice seal style, determined by the provincial tax authorities.
Invoices or financial seal shall not be printed in the printing of invoices overprinted. If necessary, shall be reported to the provincial tax authorities for approval. Article 25 The financial and accounting personnel shall be the legality, authenticity and validity of the invoice for a comprehensive review, does not meet the requirements of the invoice and false invoices, shall not be used as financial reimbursement vouchers, any unit or individual has the right to refuse to accept.