【中英文对照版】中华人民共和国发票管理办法实施细则(2024修正).docx

中华人民共和国发票管理办法实施细则(2011年2月14日国家税务总局令第25号公布根据2014年12月27日国家税务总局关于修改中华人民共和国发票管理办法实施细则的决定第一次修正根据2018年6月15日国家税务总局关于修改部分税务部门规章的决定第二次修正根据2019年7月24日国家税务总局关于公布取消一批税务证明事项以及废止和修改部分规章规范性文件的决定第三次修正根据2024年1月15日国家税务总局关于修改(中华人民中华人民共和国发票管理办法实施细则(2024修正)Detai1.edRu1.esfortheImp1.ementationoftheMeasuresofthePeop1.e'sRepub1.icofChinafortheManagementofTaxInvoices(2024Amendment)制定枕关：国家税务总局发文字号：国家税务思局令第56号公布H期：2024.01.15法行日期：2024.03.01效力位阶：部门规章法规美别：发票管理IssuingAuthority：StateTaxationAdministrationDocumentNumber：OrderNo.56oftheStateAdministrationofTaxationDateIssued：01-15-2024EffectiveDate：03-01-20241.eve1.OfAuthority：Departmenta1.Ru1.esAreaof1.aw：InvoiceManagementDetai1.edRu1.esfortheImp1.ementationoftheMeasuresofthePeop1.e'sRepub1.icofChinafortheManagementofTaxInvoices(IssuedbytheOrderNo.25oftheStateAdministrationofTaxationonFebruary14,2011;amendedforthefirsttimeinaccordancewiththeDecisionoftheStateAdministrationofTaxationonAmendingtheDetai1.edRu1.esfortheImp1.ementationoftheMeasuresofthePeop1.e'sRepub1.icofChinafortheManagementofTaxInvoicesbytheOrderNo.37oftheStateAdministrationofTaxationonDecember27,2014;amendedforthesecondtimeinaccordancewiththeDecisionoftheStateAdministrationofTaxationtoAmendSomeDepartmenta1.Ru1.esonTaxationonJune15,2018;amendedforthethirdtimeinaccordancewiththeDecisionoftheStateTaxationAdministrationtoCance1.aGroupofTaxationCertificationItemsandRepea1.andAmendCertainRu1.esandRegu1.atoryDocumentsonJu1.y24,2019;andamendedforthefourthtimeinaccordancewiththeDecisionoftheStateTaxationAdministrationtoAmendtheDetai1.edRu1.esfortheImp1.ementationoftheMeasuresofthePeop1.e'sRepub1.icofChinafortheAdministrationofTaxInvoicesonJanuary15,2024)ChapterIGenera1.ProvisionsArticle 1 TheseDetai1.edRu1.esareformu1.atedpursuanttotheMeasuresofthePeop1.e'sRepub1.icofChinafortheManagementofTaxInvoices(hereinafterreferredtoas“Measures").Article 2 Taxinvoicesusingauniformformatinthewho1.ecountrysha1.1.bedeterminedbytheStateAdministrationofTaxation(SAT).Taxinvoicesusingauniformformatwithinaprovince,autonomousregionormunicipa1.itydirect1.yundertheCentra1.Governmentsha1.1.bedeterminedbythetaxadministrations(hereinafterreferredtoasi,taxadministrationsofprovinces")oftheprovince,autonomousregionormunicipa1.itydirect1.yundertheCentra1.Government.Artic1.e3'E1.ectronictaxinvoices'asmentionedinArtic1.e3oftheMeasuresmeanstheproofofreceiptorpaymentissuedorco1.1.ectedintheformofdatamessageinaccordancewiththeprovisionsoftaxauthoritiesontheadministrationoftaxinvoicesinthepurchaseandsa1.eofgoods,provisionorreceiptofservices,andinotherbusinessactivities.共和国发票管理办法实施细则的决定第四次修正）第一章总则第一条根据中华人民共和国发票管理办法（以下简称办法）规定，制定本实施细则。第二条在全国范围内统一式样的发票，由国家税务总局确定。在省、自治区、直辖市范围内统一式样的发票，由省、自治区、直辖市税务局（以下简称省税务局）确定。第三条办法第三条所称电子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，按照税务机关发票管理规定以数据电文形式开具、收取的收付款凭证。电子发票与纸质发票的法律效力相同，任何单位和个人不得E1.ectronictaxinvoicessha1.1.havethesame1.ega1.effectaspapertaxinvoicesandsha1.1.notberejectedbyanyentityorindividua1.拒收。Artic1.e4Thetaxauthoritysha1.1.bui1.dane1.ectronictaxinvoiceservicep1.atformtoprovideentitiesandindividua1.susingtaxinvoiceswithsuchservicesasissuance,de1.ivery,andinspectionofe1.ectronictaxinvoicesindigita1.orotherforms.笫四条税务机关建设电子发票服务平台，为用票单位和个人提供数字化等形态电子发票开具、交付、查验等服务。Artic1.e5Thetaxauthoritysha1.1.,inaccordancewith1.awsandadministrativeregu1.ations,estab1.ishandimproveitstaxinvoicedatasecuritymanagementru1.estoensurethesecurityoftaxinvoicedata.第五条税务机关应当按照法律、行政法规的规定，建立健全发票数据安全管理制度，保障发票数据安全。Entitiesandindividua1.ssha1.1.,inaccordancewiththere1.evantprovisionsissuedbytheStateTaxationAdministration,carryouttaxinvoicedataprocessingactivitiesandperformtheob1.igationofprotectingtaxinvoicedatasecurityinaccordancewiththe1.aw,andsha1.1.notkeeptaxinvoicedatainexcessoftheprescribedquantity,oruse,i1.1.ega1.1.yse1.1.,ori1.1.ega1.1.yprovidetaxinvoicedatatoothersinvio1.ationofthere1.evantprovisions.单位和个人按照国家税务总局有关规定开展发票数据处理活动，依法承担发票数据安全保护义务，不得超过规定的数量存储发票数据，不得违反规定使用、非法出售或非法向他人提供发票数据。Artic1.e6Thebasicpagesofapapertaxinvoiceinc1.udethestubpage,thetaxinvoicepage,andthepageforkeepingaccounts(thebook-keepingpage).Thestubpageiskeptbythepayeeortaxinvoiceissuerforfuturereference;thetaxinvoicepageiskeptbythepayerortaxinvoiceaddresseeasanorigina1.paymentdocument;andthebookkeepingpageiskeptbythepayeeortaxinvoiceissuerasanorigina1.book-keepingdocument.第六条纸质发票的基本联次包括存根联、发票联、记账联。存根联由收款方或开票方留存备查；发票联由付款方或受票方作为付款原始凭证；记账联由收款方或开票方作为记账原始凭证。Thetaxauthoritiesatorabovetheprovincia1.1.eve1.mayaddmorepagesorde1.etethestubpageorthebook-keepingpageanddeterminetheusesofthevariouspagesin1.ightofthetaxinvoice省以上税务机关可根据纸质发票管理情况以及纳税人经营业务需要，增减除发票联以外的其他联次，并确定其用途。managementsituationandtaxpayers'needsforbusinessoperations.第七条发票的基本内容包括：发票的名称、发票代码和号码、联次及用途、客户名称、开户银行及账号、商品名称或经营项目、计量单位、数黄、单价、大小写金额、税率（征收率）、税额、开票人、开票日期、开票单位（个人）名称（章）等。Artic1.e7Thebasiccontentsoftaxinvoicessha1.1.inc1.udebutnotbe1.imitedtothename,code,number,pages,andusesoftaxinvoices,thec1.ient'sname,openingbank,accountnumber,descriptionofgoodsorbusinessitems,themeasurementunit,quantity,unitprice,amountinwordsandfigures,thetaxrate(or1.evyrate),thetaxamount,theissueroftaxinvoice,theinvoicingdate,andthename(orsea1.)oftheentity(orindividua1.)thatissuesthetaxinvoice.省以上税务机关可根据经济活动以及发票管理需要，确定发票的具体内容。Thetaxauthoritiesatorabovetheprovincia1.1.eve1.maydeterminethespecificcontentsoftheinvoicesin1.ightoftheneedsforeconomicactivitiesandtaxinvoicemanagement.第八条领用发票单位可以书面向税务机关要求使用印有本单位名称的发票，税务机关依据办法第十五条的规定，确认印有该单位名称发票的种类和数量。Artic1.e8Anentitythatprocurestaxinvoicesmayapp1.yinwritingtothetaxauthorityforusingthetaxinvoiceswithitsnameprintedthereon,andthetaxauthoritysha1.1.confirmthetypeandquantityoftaxinvoiceswiththeentity'snameprintedthereoninaccordancewithArtic1.e15oftheMeasures.第二章发票的印制ChapterI1.MakingofTaxInvoices第九条税务机关根据政府采购合同和发票防伪用品管理要求对印制发票企业实施监督管理。Article 9 Thetaxauthoritysha1.1.superviseandadministertheenterprisesthatprinttaxinvoicesinaccordancewiththerequirementsforthemanagementofgovernmentprocurementcontractsandanti-counterfeitsupp1.iesfortaxinvoices.第十条全国统一的纸质发票防伪措施由国家税务总局确定，省税务局可以根据需要Article 10 Nationwideuniformmeasuresforpreventingfakepapertaxinvoicessha1.1.bedeterminedbytheSAT,whi1.ethetaxadministrationsoftheprovincesmayissuemore增加本地区的纸质发票防伪措施，并向国家机务总局备案。anti-forgerymeasuresintheirrespectiveregionsin1.ightoftheactua1.needswhichsha1.1.bereportedtotheSATforarchiva1.purposes.纸质发票防伪专用品应当按照规定专库保管，不得丢失。次品、废品应当在税务机关监督下集中销毁。Productsspecia1.1.ydesignedtopreventfakepapertaxinvoicessha1.1.bekeptindesignatedwarehousessoastopreventtheir1.oss.Shoddyandwasteproductssha1.1.bedestroyedunderthesupervisionofthetaxauthoritiesinaunifiedway.第十一条全国统一发票监制章是税务机关管理发票的法定标志，其形状、规格、内容、印色由国家税务总局规定。Article 11 Thenationwideuniformsea1.forsupervisingthemanufactureoftaxinvoicesisastatutorysignforthetaxinvoicemanagementofthetaxauthorities.Itsform,specification,contentsandco1.orsha1.1.bedecidedbytheSAT.第十二条全国范围内发票换版由国家税务总局确定；省、自治区、直辖市范围内发票换版由省税务局确定。Article 12 Thepowertodecidethechangeoftheprintingp1.ateoftaxinvoicesofthewho1.ecountrysha1.1.remainwiththeSAT,whi1.ethepowertodecidethechangeoftheprintingp1.ateoftaxinvoicesinaprovince,autonomousregionormunicipa1.itydirect1.yundertheCentra1.Governmentsha1.1.remainwiththetaxadministrationoftheprovince.发票换版时，应当进行公告。Anannouncementsha1.1.bemadeonthechangeoftheprintingp1.ateoftaxinvoices.第十三条监制发票的税务机关根据需要下达发票印制通知书，印制企业必须按照要求印制。Article 13 Wherethetaxauthoritythatsupervisesthemanufactureoftaxinvoicesissuesataxinvoiceprintingnoticeasrequired,theprintingenterprisemustprinttaxinvoicesasrequired.发票印制通知书应当载明印制发票企业名称、用票单位名称、发票名称、发票代码、种类、联次、规格、印色、印制Ataxinvoice-makingnoticesha1.1.bearthenameofthetaxinvoice-makingenterprise,thenameofthetaxinvoiceuser,thename,code,type,pages,specification,co1.or,quantity,startingnumberand数量、起止号码、交货时间、地点等内容。endingnumberoftaxinvoices,timeandp1.aceofde1.ivery,etc.笫十四条印制发票企业印制完毕的成品应当按照规定秋收后专库保管，不得丢失。废品应当及时销毁。Article 14 Ataxinvoice-makingenterprisesha1.1.keepthefinishedproductsindesignatedwarehousesuponchecksoastopreventthe1.ossoftaxinvoices.Wasteproductssha1.1.bedestroyedwithoutde1.ay.第三章发票的领用ChapterIIIProcurementofTaxInvoices笫十五条办法第十五条所称经办人身份证明是指经办人的居民身份证、护照或者其他能证明经办人身份的证件。Article 15 Theidentitycertificateofthehand1.ingpersonasmentionedinArtic1.e15oftheMeasuresreferstothehand1.ingperson'sresidentidentitycard,passportoranyothercertificatethatcanprovehis/heridentity.第十六条办法第十五条所称发票专用章是指领用发票单位和个人在其开具纸质发票时加盖的有其名称、统一社会信用代码或者纳税人识别号、发票专用章字样的印章。Article 16 Specia1.sea1.fortaxinvoices'asmentionedinArtic1.e15oftheMeasuresmeansthesea1.affixedbyanentityorindividua1.thatprocurestaxinvoiceswhenpapertaxinvoicesareissuedandonwhichitsorhisname,unifiedsocia1.creditcode,ortaxpayeridentificationnumber,orthewords'specia1.sea1.fortaxinvoices'areaffixed.发票专用章式样由国家税务总局确定。Thepatternofthespecia1.taxinvoicesea1.sha1.1.bedeterminedbytheSAT.笫十七条税务机关对领用纸质发票单位和个人提供的发票专用章的印模应当留存备查。Article 17 Forthespecia1.taxinvoicesea1.specimenssubmittedbyentitiesandindividua1.sfortheprocurementofpapertaxinvoices,thetaxauthoritiessha1.1.keepthemforfuturereference.第十八条办法第十五条所称领用方式是指批量供应、交旧领新、验旧领新、额Article 18 tThemethodsofprocuringtaxinvoices'asmentionedinArtic1.e15oftheMeasuresinc1.udessuchmethodsasbatchsupp1.y,rep1.acingo1.dtaxinvoiceswithnewones,checkingo1.dtax度确定等方式。invoicesandc1.aimingnewones,anddeterminingthequota.Thetaxauthoritysha1.1.,accordingtothetaxriskdegree,taxcreditrating,andactua1.operationsoftheentityorindividua1.,determineoradjustthetype,quantity,quota,andmethodofprocuringtaxinvoices.税务机关根据单位和个人的税收风险程度、纳税信用级别、实际经营情况确定或调整其领用发票的种类、数量、额度以及领用方式。Article 19 ConditionsabouttheuseoftaxinvoicesasmentionedinArtic1.e15oftheMeasuresreferstothepurchase,useandstorageoftaxinvoicesandthere1.evantdataaboutthedrawingoftaxinvoices.第十九条办法第十五条所称发票使用情况是指发票领用存情况及相关开票数据。Article 20 DocumentaryevidenceasmentionedinArtic1.e16oftheMeasuresreferstothere1.evantbusinesscontracts,agreementsandothermateria1.srecognizedbythetaxauthorities.第二十条办法第十六条所称书面证明是指有关业务合同、协议或者税务机关认可的其他资料。笫二十一条税务机关应当与受托代开发票的单位签订协议，明确代开发票的种类、对象、内容和相关责任等内容。ChapterIVInvoicesIssuingandSafekeepingofTax第四章发票的开具和保管Article 21 Taxauthoritiessha1.1.conc1.udeagreementswiththeentitiesthatissuetaxinvoicesonbeha1.fofotherpeop1.e,specifyingthetypeoftaxinvoices,objects,contents,responsibi1.ities,etc.第二十二条办法第十八条所称特殊情况下，由付款方向收款方开具发票，是指下列情况：Article 22 Theuspecia1.circumstances"asmentionedinArtic1.e19oftheMeasures,underwhichthepayersha1.1.issueataxinvoicetothepayee,referstothefo1.1.owingcircumstances:1. Thepurchasingentityorwithho1.dingagentpays（一）收购单位和扣缴义务人支付个人款项时;persona1.fees;or(一)国家税务总局认为其他需要由付款方向收款方开具发票的。2. OthercircumstancesunderwhichtheSATdeemsitnecessaryforthepayertoissueataxinvoicetothepayee.笫二十三条向消费者个人零售小额商品或者提供零星服务的，是否可免予逐笔开具发票，由省税务局确定。Article 23 Whethertheretai1.sa1.esofsma1.1.amountsofcommoditiesorprovisionofsundryservicestoindividua1.consumersisnotrequiredtoissuetaxinvoicesfora1.1.transactionssha1.1.bedecidedbythetaxadministrationsoftheprovinces.第二十四条填开发票的单位和个人必须在发生经营业务确认营业收入时开具发票。未发生经营业务一律不准开具发票。Article 24 Entitiesandindividua1.sthatfi1.1.outandissuetaxinvoicessha1.1.issuetaxinvoiceswhenbusinessincomeisrecognizedaftertheoccurrenceoftransactions.Itisnota1.1.owedtoissueataxinvoicebeforetheoccurrenceoftransactions.第二十五条办法第十九条规定的不得变更金额，包括不得变更涉及金额计算的单价和数量。第二十六条开具纸质发票后，如发生销售退回、开票有误、应税服务中止等情形，需要作废发票的，应当收回原发票全部联次并注明“作废”字样后作废发票。Article 25 Theamountthatsha1.1.notbechangedasprescribedinArtic1.e19oftheMeasuresinc1.udesthattheunitpriceandquantityinvo1.vedintheca1.cu1.ationoftheamountsha1.1.notbechanged.Article 26 Where,afterapapertaxinvoiceisissued,itisnecessarytoinva1.idatethetaxinvoiceduetosa1.esreturn,incorrectinvoicing,suspensionoftaxab1.eservices,oranyothercircumstance,a1.1.pagesoftheorigina1.taxinvoicesha1.1.betakenbackandthetaxinvoicesha1.1.beinva1.idatedwiththewordInva1.idated'indicatedthereon.开具纸质发票后，如发生销售退回、开票有误、应税服务中止、销售折让等情形，需要开具红字发票的，应当收回原发票全部联次并注明“红冲”字Where,afterapapertaxinvoiceisissued,itisnecessarytoissueacreditmemoduetosa1.esreturn,incorrectinvoicing,suspensionoftaxab1.eservices,sa1.esa1.1.owance,oranyothercircumstance,a1.1.pagesoftheorigina1.taxinvoicesha1.1.betakenbackandthewords*red-inkoffset'样后开具红字发票。无法收回原发票全部联次的，应当取得对方有效证明后开具红字发票。sha1.1.beindicatedthereonbeforethecreditmemoisissued.Ifitisimpossib1.etotakebacka1.1.pagesoftheorigina1.taxinvoice,acreditmemosha1.1.beissuedaftertheva1.idcertificateoftheotherpartyisobtained.第二十七条开具电子发票后，如发生销售退回、开票有误、应税服务中止、销售折让等情形的，应当按照规定开具红字发票。Article 27 Afterane1.ectronictaxinvoiceisissued,incaseofsa1.esreturn,incorrectinvoicing,suspensionoftaxab1.eservices,sa1.esa1.1.owance,oranyothercircumstance,acreditmemosha1.1.beissuedinaccordancewiththere1.evantprovisions.第二十八条单位和个人在开具发票时，应当短写项目齐全，内容真实。Article 28 Whenissuingtaxinvoices,entitiesandindividua1.ssha1.1.truthfu1.1.yentera1.1.necessaryitems.开具纸质发票应当按照发票号码顺序填开，字迹清楚，全部联次一次打印，内容完全一致，并在发票联和抵扣联加羞发票专用章。Papertaxinvoicessha1.1.beissuedinc1.earwordsintheorderofthetaxinvoicenumber,a1.1.pagessha1.1.beprintedatonetimewithconsistentcontents,andthespecia1.sea1.fortaxinvoicessha1.1.beaffixedonthetaxinvoicepageandtheoffsetpage.第二十九条办法第二十一条所称与实际经营业务情况不符是指具有下列行为之一的：Article 29 Inconsistencywiththeactua1.businesssituation'asmentionedinArtic1.e21oftheMeasuresmeansanyofthefo1.1.owingacts:（一）未购销商品、未提供或者接受服务、未从事其他经营活动，而开具或取得发票；(1) Issuingorobtainingtaxinvoiceswithoutpurchasingorse1.1.inggoods,providingorreceivingservices,orengaginginotherbusinessactivities.（二）有购销商品、提供或者接受服务、从事其他经营活动，但开具或取得的发票载明的购买方、销售方、商品名称(2) Ifataxpayerpurchasesorse1.1.sgoods,providesorreceivesservicesorisengagedinotherbusinessactivities,thepurchaser,se1.1.er,descriptionofgoodsorbusinessitems,oramount,amongothers,indicatedonthetaxinvoiceissued或经营项目、金额等与实际情况不符。orobtainedisinconsistentwiththeactua1.circumstances.第三十条开具发票应当使用中文。民族自治地方可以同时使用当地通用的一种民族文字。Article 30 Taxinvoicessha1.1.beissuedinChinese.Inanautonomousminoritynationa1.ityarea,anationa1.ity1.anguagecommon1.yusedintheareamaybeusedsimu1.taneous1.y.笫三十一条单位和个人向委托人提供发票领用、开具等服务，应当接受税务机关监管，所存储发票数据的最大数量应当符合税务机关的规定。第三十二条开发电子发票信息系统为他人提供发票数据查询、下载、存储、使用等涉税服务的，应当符合税务机关的数据标准和管理规定，并与委托人签订协议，不得超越授权范围使用发票数据。Article 31 Entitiesandindividua1.sthatprovidec1.ientswithsuchservicesasco1.1.ectingandissuingtaxinvoicessha1.1.besubjecttotheregu1.ationoftaxauthorities,p1.ywiththeprovisionsoftaxauthorities.Article 32 Whoeverdeve1.opsane1.ectronictaxinvoiceinformationsystemtoprovideotherswithtax-re1.atedservicessuchasinquiry,down1.oading,storage,p1.ywiththedatastandardsandmanagementprovisionsoftaxauthorities,enterintoanagreementwiththec1.ient,andsha1.1.notusetaxinvoicedatabeyondthescopeofauthorization.第三十三条办法第二十五条所称规定的使用区域是指国家税务总局和省税务局规定的区域。Article 33 ThespecifiedareasfortheuseoftaxinvoicesasmentionedinArtic1.e25oftheMeasuresreferstoareasspecifiedbytheSATandthetaxadministrationsoftheprovinces.第三十四条办法