KYB CHINA(1993年12月12日国务院批准 1993年12月23日财政部令第6号发布 根据2010年12月20日《国务院关于修改〈中华人民共和国发票管理办法〉的决定》第一次修订 根据2019年3月2日《国务院关于修改部分行政法规的决定》第二次修订 根据2023年7月20日《国务院关于修改和废止部分行政法规的决定》第三次修订)
(Approved by the State Council on December 12, 1993; Promulgated by Decree No. 6 of the Ministry of Finance on December 23, 1993; First revision in accordance with the Decision of the State Council on Amending the Measures for the Administration of Invoices of the People's Republic of China on December 20, 2010; Second revision in accordance with the Decision of the State Council on Amending Certain Administrative Regulations on March 2, 2019; Third revision in accordance with the Decision of the State Council on Amending and Repealing Certain Administrative Regulations on July 20, 2023)
总 则
General Provisions
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。
These Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection for the purposes of strengthening invoice administration and financial supervision, safeguarding national tax revenue, and maintaining economic order.
在中华人民共和国境内印制、领用、开具、取得、保管、缴销发票的单位和个人(以下称印制、使用发票的单位和个人)，必须遵守本办法。
All entities and individuals that print, receive, issue, obtain, store, or cancel invoices within the territory of the People's Republic of China (hereinafter referred to as entities and individuals that print or use invoices) must comply with these Measures.
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。
For the purposes of these Measures, 'invoices' refer to the receipts and payment vouchers issued and received in the purchase or sale of goods, provision or receipt of services, and other business activities.
发票包括纸质发票和电子发票。电子发票与纸质发票具有同等法律效力。国家积极推广使用电子发票。
Invoices include paper invoices and electronic invoices. Electronic invoices have the same legal effect as paper invoices. The State actively promotes the use of electronic invoices.
发票管理工作应当坚持和加强党的领导，为经济社会发展服务。
Invoice administration shall adhere to and strengthen the leadership of the Party and serve economic and social development.
国务院税务主管部门统一负责全国的发票管理工作。省、自治区、直辖市税务机关依据职责做好本行政区域内的发票管理工作。
The tax authority of the State Council shall be responsible for the nationwide administration of invoices. The tax authorities of provinces, autonomous regions, and municipalities directly under the Central Government shall, within their respective responsibilities, carry out invoice administration within their administrative regions.
财政、审计、市场监督管理、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。
The finance, audit, market supervision and administration, public security, and other relevant departments shall, within their respective responsibilities, cooperate with the tax authorities in invoice administration.
发票的种类、联次、内容、编码规则、数据标准、使用范围等具体管理办法由国务院税务主管部门规定。
Specific administrative measures for invoice types, copies, content, coding rules, data standards, and scope of use shall be prescribed by the tax authority of the State Council.
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。
Any entity or individual may report violations of invoice administration regulations. The tax authorities shall keep the whistleblower confidential and may give a reward as appropriate.
发票的印制
Printing of Invoices
增值税专用发票由国务院税务主管部门确定的企业印制；其他发票，按照国务院税务主管部门的规定，由省、自治区、直辖市税务机关确定的企业印制。禁止私自印制、伪造、变造发票。
Special VAT invoices shall be printed by enterprises designated by the tax authority of the State Council; other invoices shall be printed by enterprises designated by the tax authorities of provinces, autonomous regions, and municipalities directly under the Central Government in accordance with the provisions of the tax authority of the State Council. Private printing, forgery, or alteration of invoices is prohibited.
印制发票的企业应当具备下列条件：
Enterprises printing invoices shall meet the following conditions:
(一)取得印刷经营许可证和营业执照；
(1) Possess a printing business license and a business license;
(二)设备、技术水平能够满足印制发票的需要；
(2) Have equipment and technical capabilities sufficient for printing invoices;
(三)有健全的财务制度和严格的质量监督、安全管理、保密制度。
(3) Have a sound financial system and strict quality supervision, safety management, and confidentiality systems.
税务机关应当按照政府采购有关规定确定印制发票的企业。
Tax authorities shall determine enterprises for printing invoices in accordance with the relevant provisions on government procurement.
印制发票应当使用国务院税务主管部门确定的全国统一的发票防伪专用品。禁止非法制造发票防伪专用品。
Invoices shall be printed using nationally unified anti-counterfeiting special products for invoices as determined by the tax authority of the State Council. Illegal manufacture of anti-counterfeiting special products for invoices is prohibited.
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，由国务院税务主管部门规定。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。
Invoices shall be overprinted with a nationally unified invoice supervision seal. The pattern of the nationally unified invoice supervision seal and the requirements for invoice layout printing shall be prescribed by the tax authority of the State Council. The invoice supervision seal shall be made by the tax authorities of provinces, autonomous regions, and municipalities directly under the Central Government. Forgery of the invoice supervision seal is prohibited.
发票实行不定期换版制度。
Invoices are subject to a periodic version change system.
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。
Enterprises printing invoices shall establish invoice printing management systems and storage measures in accordance with the unified provisions of the tax authorities.
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。
The use and management of the invoice supervision seal and anti-counterfeiting special products for invoices shall be subject to a system of dedicated personnel responsibility.
印制发票的企业必须按照税务机关确定的式样和数量印制发票。
Enterprises printing invoices must print invoices in accordance with the patterns and quantities determined by the tax authorities.
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。
Invoices shall be printed in Chinese. Invoices in ethnic autonomous areas may be additionally printed in a commonly used local ethnic language. Where there is actual need, invoices may also be printed in both Chinese and a foreign language.
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后确定印制发票的企业。
Invoices used by entities and individuals within provinces, autonomous regions, and municipalities directly under the Central Government, except for special VAT invoices, shall be printed within the respective province, autonomous region, or municipality directly under the Central Government; if it is truly necessary to print invoices in another province, autonomous region, or municipality directly under the Central Government, the tax authority of the original province, autonomous region, or municipality directly under the Central Government shall consult with the tax authority of the printing location and obtain its consent before designating the enterprise for printing invoices.
禁止在境外印制发票。
Printing invoices outside the territory of China is prohibited.
发票的领用
Receipt of Invoices
需要领用发票的单位和个人，应当持设立登记证件或者税务登记证件，以及经办人身份证明，向主管税务机关办理发票领用手续。领用纸质发票的，还应当提供按照国务院税务主管部门规定式样制作的发票专用章的印模。主管税务机关根据领用单位和个人的经营范围、规模和风险等级，在5个工作日内确认领用发票的种类、数量以及领用方式。
Entities and individuals that need to receive invoices shall present their establishment registration certificate or tax registration certificate, as well as the identity certificate of the handler, to the competent tax authority to handle invoice receipt procedures. For receiving paper invoices, they shall also provide an imprint of the invoice special seal made in accordance with the pattern prescribed by the tax authority of the State Council. The competent tax authority shall, within 5 working days, confirm the types, quantities, and methods of invoice receipt based on the business scope, scale, and risk level of the receiving entity or individual.
单位和个人领用发票时，应当按照税务机关的规定报告发票使用情况，税务机关应当按照规定进行查验。
When receiving invoices, entities and individuals shall report the use of invoices in accordance with the provisions of the tax authorities, and the tax authorities shall conduct inspections in accordance with the provisions.
需要临时使用发票的单位和个人，可以凭购销商品、提供或者接受服务以及从事其他经营活动的书面证明、经办人身份证明，直接向经营地税务机关申请代开发票。依照税收法律、行政法规规定应当缴纳税款的，税务机关应当先征收税款，再开具发票。税务机关根据发票管理的需要，可以按照国务院税务主管部门的规定委托其他单位代开发票。
Entities and individuals that need to use invoices temporarily may apply directly to the tax authority of the place of business for the issuance of invoices on their behalf by presenting written proof of the purchase or sale of goods, provision or receipt of services, or other business activities, and the identity certificate of the handler. Where taxes are payable in accordance with tax laws and administrative regulations, the tax authority shall first collect the tax and then issue the invoice. Tax authorities may, in accordance with the provisions of the tax authority of the State Council, entrust other entities to issue invoices on their behalf as needed for invoice administration.
禁止非法代开发票。
Illegal issuance of invoices on behalf of others is prohibited.
临时到本省、自治区、直辖市以外从事经营活动的单位或者个人，应当凭所在地税务机关的证明，向经营地税务机关领用经营地的发票。
Entities or individuals temporarily conducting business activities outside their own province, autonomous region, or municipality directly under the Central Government shall, based on a certificate from the tax authority of their place of registration, receive invoices of the place of business from the tax authority of the place of business.
临时在本省、自治区、直辖市以内跨市、县从事经营活动领用发票的办法，由省、自治区、直辖市税务机关规定。
The measures for receiving invoices when temporarily conducting business activities across cities or counties within the same province, autonomous region, or municipality directly under the Central Government shall be prescribed by the tax authority of that province, autonomous region, or municipality directly under the Central Government.
发票的开具和保管
Issuance and Storage of Invoices
销售商品、提供服务以及从事其他经营活动的单位和个人，对外发生经营业务收取款项，收款方应当向付款方开具发票；特殊情况下，由付款方向收款方开具发票。
When entities and individuals selling goods, providing services, or engaging in other business activities receive payments for business transactions, the recipient shall issue an invoice to the payer; under special circumstances, the payer shall issue an invoice to the recipient.
所有单位和从事生产、经营活动的个人在购买商品、接受服务以及从事其他经营活动支付款项，应当向收款方取得发票。取得发票时，不得要求变更品名和金额。
All entities and individuals engaged in production or business activities shall obtain invoices from the recipient when paying for the purchase of goods, receipt of services, or other business activities. When obtaining invoices, they shall not request changes to the product name or amount.
不符合规定的发票，不得作为财务报销凭证，任何单位和个人有权拒收。
Invoices that do not conform to regulations shall not be used as financial reimbursement vouchers, and any entity or individual has the right to refuse to accept them.
开具发票应当按照规定的时限、顺序、栏目，全部联次一次性如实开具，开具纸质发票应当加盖发票专用章。
Invoices shall be issued truthfully at one time in all copies, in accordance with the prescribed time limit, order, and columns. When issuing paper invoices, the invoice special seal shall be affixed.
任何单位和个人不得有下列虚开发票行为：
No entity or individual shall engage in the following acts of issuing false invoices:
(一)为他人、为自己开具与实际经营业务情况不符的发票；
(1) Issuing invoices that do not correspond to the actual business transactions for others or for oneself;
(二)让他人为自己开具与实际经营业务情况不符的发票；
(2) Having others issue invoices that do not correspond to the actual business transactions for oneself;
(三)介绍他人开具与实际经营业务情况不符的发票。
(3) Introducing others to issue invoices that do not correspond to the actual business transactions.
安装税控装置的单位和个人，应当按照规定使用税控装置开具发票，并按期向主管税务机关报送开具发票的数据。
Entities and individuals that install tax control devices shall use the tax control devices to issue invoices in accordance with the provisions and periodically submit data on issued invoices to the competent tax authority.
使用非税控电子器具开具发票的，应当将非税控电子器具使用的软件程序说明资料报主管税务机关备案，并按照规定保存、报送开具发票的数据。
Those using non-tax-controlled electronic devices to issue invoices shall submit the software program description materials of the non-tax-controlled electronic devices to the competent tax authority for record and shall store and submit data on issued invoices in accordance with the provisions.
单位和个人开发电子发票信息系统自用或者为他人提供电子发票服务的，应当遵守国务院税务主管部门的规定。
Entities and individuals that develop electronic invoice information systems for their own use or provide electronic invoice services to others shall comply with the provisions of the tax authority of the State Council.
任何单位和个人应当按照发票管理规定使用发票，不得有下列行为：
Any entity or individual shall use invoices in accordance with the invoice administration regulations and shall not engage in the following acts:
(一)转借、转让、介绍他人转让发票、发票监制章和发票防伪专用品；
(1) Lending, transferring, or introducing others to transfer invoices, invoice supervision seals, or anti-counterfeiting special products for invoices;
(二)知道或者应当知道是私自印制、伪造、变造、非法取得或者废止的发票而受让、开具、存放、携带、邮寄、运输；
(2) Accepting, issuing, storing, carrying, mailing, or transporting invoices that are known or should be known to be privately printed, forged, altered, illegally obtained, or abolished;
(三)拆本使用发票；
(3) Using invoices by detaching copies;
(四)扩大发票使用范围；
(4) expanding the scope of invoice use;
(五)以其他凭证代替发票使用；
(5) using other vouchers to replace invoices;
(六) 窃取、截留、篡改、出售、泄露发票数据。
(6) stealing, intercepting, altering, selling, or disclosing invoice data.
税务机关应当提供查询发票真伪的便捷渠道。
Tax authorities shall provide convenient channels for verifying the authenticity of invoices.
除国务院税务主管部门规定的特殊情形外，纸质发票限于领用单位和个人在本省、自治区、直辖市内开具。
Except for special circumstances stipulated by the competent tax department of the State Council, paper invoices are limited to issuance within the province, autonomous region, or municipality directly under the Central Government where the recipient or issuer is located.
省、自治区、直辖市税务机关可以规定跨市、县开具纸质发票的办法。
Tax authorities of provinces, autonomous regions, and municipalities directly under the Central Government may prescribe measures for issuing paper invoices across cities or counties.
除国务院税务主管部门规定的特殊情形外，任何单位和个人不得跨规定的使用区域携带、邮寄、运输空白发票。
Except for special circumstances stipulated by the competent tax department of the State Council, no unit or individual may carry, mail, or transport blank invoices across the prescribed use area.
禁止携带、邮寄或者运输空白发票出入境。
It is prohibited to carry, mail, or transport blank invoices into or out of the country.
开具发票的单位和个人应当建立发票使用登记制度，配合税务机关进行身份验证，并定期向主管税务机关报告发票使用情况。
Units and individuals that issue invoices shall establish an invoice use registration system, cooperate with tax authorities in identity verification, and periodically report invoice use to the competent tax authority.
开具发票的单位和个人应当在办理变更或者注销税务登记的同时，办理发票的变更、缴销手续。
Units and individuals that issue invoices shall, at the same time as handling changes or cancellation of tax registration, handle the change or cancellation of invoices.
开具发票的单位和个人应当按照国家有关规定存放和保管发票，不得擅自损毁。已经开具的发票存根联，应当保存5年。
Units and individuals that issue invoices shall store and keep invoices in accordance with relevant state regulations and shall not damage them without authorization. The stub copies of issued invoices shall be kept for 5 years.
发票的检查
Inspection of Invoices
税务机关在发票管理中有权进行下列检查：
Tax authorities have the right to conduct the following inspections in invoice management:
(一)检查印制、领用、开具、取得、保管和缴销发票的情况；
(1) inspecting the printing, receipt, issuance, acquisition, storage, and cancellation of invoices;
(二)调出发票查验；
(2) removing invoices for inspection;
(三)查阅、复制与发票有关的凭证、资料；
(3) reviewing and copying vouchers and materials related to invoices;
(四)向当事各方询问与发票有关的问题和情况；
(4) inquiring with the parties involved about issues and circumstances related to invoices;
(五)在查处发票案件时，对与案件有关的情况和资料，可以记录、录音、录像、照像和复制。
(5) when investigating invoice cases, recording, audio-recording, video-recording, photographing, and copying information and materials related to the case.
印制、使用发票的单位和个人，必须接受税务机关依法检查，如实反映情况，提供有关资料，不得拒绝、隐瞒。
Units and individuals that print or use invoices must accept lawful inspections by tax authorities, truthfully reflect the situation, provide relevant materials, and shall not refuse or conceal.
税务人员进行检查时，应当出示税务检查证。
When conducting inspections, tax personnel shall present their tax inspection certificates.
税务机关需要将已开具的发票调出查验时，应当向被查验的单位和个人开具发票换票证。发票换票证与所调出查验的发票有同等的效力。被调出查验发票的单位和个人不得拒绝接受。
When tax authorities need to remove issued invoices for inspection, they shall issue an invoice exchange certificate to the inspected unit or individual. The invoice exchange certificate has the same effect as the removed invoice. The unit or individual whose invoice is removed for inspection shall not refuse to accept it.
税务机关需要将空白发票调出查验时，应当开具收据；经查无问题的，应当及时返还。
When tax authorities need to remove blank invoices for inspection, they shall issue a receipt; if no issues are found after inspection, they shall promptly return them.
单位和个人从中国境外取得的与纳税有关的发票或者凭证，税务机关在纳税审查时有疑义的，可以要求其提供境外公证机构或者注册会计师的确认证明，经税务机关审核认可后，方可作为记账核算的凭证。
If a unit or individual obtains invoices or vouchers related to tax from outside China, and the tax authority has doubts during tax review, it may require the provision of a confirmation certificate from an overseas notary institution or certified public accountant. Only after review and approval by the tax authority may it be used as a voucher for accounting.
罚 则
Penalties
违反本办法的规定，有下列情形之一的，由税务机关责令改正，可以处1万元以下的罚款；有违法所得的予以没收：
Violations of these Measures in any of the following circumstances shall be ordered by the tax authority to correct, and a fine of not more than 10,000 yuan may be imposed; any illegal income shall be confiscated:
(一)应当开具而未开具发票，或者未按照规定的时限、顺序、栏目，全部联次一次性开具发票，或者未加盖发票专用章的；
(1) failing to issue an invoice when required, or failing to issue an invoice in all copies at once according to the prescribed time, order, and columns, or failing to affix the special invoice seal;
(二)使用税控装置开具发票，未按期向主管税务机关报送开具发票的数据的；
(2) using tax control devices to issue invoices but failing to submit invoice issuance data to the competent tax authority on time;
(三)使用非税控电子器具开具发票，未将非税控电子器具使用的软件程序说明资料报主管税务机关备案，或者未按照规定保存、报送开具发票的数据的；
(3) using non-tax-control electronic devices to issue invoices but failing to file the software program description materials of the non-tax-control electronic devices with the competent tax authority, or failing to store and submit invoice issuance data as required;
(四)拆本使用发票的；
(4) using invoices by splitting a book;
(五)扩大发票使用范围的；
(5) expanding the scope of invoice use;
(六)以其他凭证代替发票使用的；
(6) using other vouchers to replace invoices;
(七)跨规定区域开具发票的；
(7) issuing invoices across prescribed areas;
(八)未按照规定缴销发票的；
(8) failing to cancel invoices as required;
(九)未按照规定存放和保管发票的。
(9) failing to store and keep invoices as required.
跨规定的使用区域携带、邮寄、运输空白发票，以及携带、邮寄或者运输空白发票出入境的，由税务机关责令改正，可以处1万元以下的罚款；情节严重的，处1万元以上3万元以下的罚款；有违法所得的予以没收。
Carrying, mailing, or transporting blank invoices across the prescribed use area, or carrying, mailing, or transporting blank invoices into or out of the country, shall be ordered by the tax authority to correct, and a fine of not more than 10,000 yuan may be imposed; if the circumstances are serious, a fine of not less than 10,000 yuan but not more than 30,000 yuan shall be imposed; any illegal income shall be confiscated.
丢失发票或者擅自损毁发票的，依照前款规定处罚。
Losing invoices or damaging invoices without authorization shall be punished in accordance with the preceding paragraph.
违反本办法的规定虚开发票的，由税务机关没收违法所得；虚开金额在1万元以下的，可以并处5万元以下的罚款；虚开金额超过1万元的，并处5万元以上50万元以下的罚款；构成犯罪的，依法追究刑事责任。
Falsely issuing invoices in violation of these Measures shall result in confiscation of illegal income by the tax authority; if the falsely issued amount is less than 10,000 yuan, a fine of not more than 50,000 yuan may also be imposed; if the falsely issued amount exceeds 10,000 yuan, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed; if a crime is constituted, criminal liability shall be pursued according to law.
非法代开发票的，依照前款规定处罚。
Illegally issuing invoices on behalf of others shall be punished in accordance with the preceding paragraph.
私自印制、伪造、变造发票，非法制造发票防伪专用品，伪造发票监制章，窃取、截留、篡改、出售、泄露发票数据的，由税务机关没收违法所得，没收、销毁作案工具和非法物品，并处1万元以上5万元以下的罚款；情节严重的，并处5万元以上50万元以下的罚款；构成犯罪的，依法追究刑事责任。
Privately printing, forging, or altering invoices, illegally manufacturing anti-counterfeiting special products for invoices, forging invoice supervision seals, or stealing, intercepting, altering, selling, or disclosing invoice data shall result in confiscation of illegal income, confiscation and destruction of tools and illegal items, and a fine of not less than 10,000 yuan but not more than 50,000 yuan by the tax authority; if the circumstances are serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall also be imposed; if a crime is constituted, criminal liability shall be pursued according to law.
前款规定的处罚，《中华人民共和国税收征收管理法》有规定的，依照其规定执行。
If the penalties prescribed in the preceding paragraph are otherwise provided for in the Law of the People's Republic of China on the Administration of Tax Collection, those provisions shall apply.
有下列情形之一的，由税务机关处1万元以上5万元以下的罚款；情节严重的，处5万元以上50万元以下的罚款；有违法所得的予以没收：
In any of the following circumstances, the tax authority shall impose a fine of not less than 10,000 yuan but not more than 50,000 yuan; if the circumstances are serious, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed; any illegal income shall be confiscated:
(一)转借、转让、介绍他人转让发票、发票监制章和发票防伪专用品的；
(1) lending, transferring, or introducing others to transfer invoices, invoice supervision seals, or invoice anti-counterfeiting special products;
(二)知道或者应当知道是私自印制、伪造、变造、非法取得或者废止的发票而受让、开具、存放、携带、邮寄、运输的。
(2) knowing or having reason to know that invoices are privately printed, forged, altered, illegally obtained, or abolished, yet accepting, issuing, storing, carrying, mailing, or transporting them.
对违反发票管理规定2次以上或者情节严重的单位和个人，税务机关可以向社会公告。
For units or individuals that violate invoice management regulations twice or more, or if the circumstances are serious, the tax authority may make a public announcement.
违反发票管理法规，导致其他单位或者个人未缴、少缴或者骗取税款的，由税务机关没收违法所得，可以并处未缴、少缴或者骗取的税款1倍以下的罚款。
Violating invoice management laws and regulations, causing other units or individuals to fail to pay, underpay, or defraud taxes, shall result in confiscation of illegal income by the tax authority, and a fine of not more than one times the amount of unpaid, underpaid, or defrauded tax may also be imposed.
当事人对税务机关的处罚决定不服的，可以依法申请行政复议或者向人民法院提起行政诉讼。
If a party disagrees with the tax authority's penalty decision, it may apply for administrative reconsideration or file an administrative lawsuit with the People's Court according to law.
税务人员利用职权之便，故意刁难印制、使用发票的单位和个人，或者有违反发票管理法规行为的，依照国家有关规定给予处分；构成犯罪的，依法追究刑事责任。
Tax personnel who, by abusing their authority, deliberately make things difficult for units or individuals that print or use invoices, or who commit acts in violation of invoice management laws and regulations, shall be disciplined in accordance with relevant state regulations; if a crime is constituted, criminal liability shall be pursued according to law.
附 则
Supplementary Provisions
国务院税务主管部门可以根据有关行业特殊的经营方式和业务需求，会同国务院有关主管部门制定该行业的发票管理办法。
The competent tax department of the State Council may, based on the special business methods and needs of relevant industries, formulate invoice management measures for that industry jointly with the relevant competent department of the State Council.
国务院税务主管部门可以根据增值税专用发票管理的特殊需要，制定增值税专用发票的具体管理办法。
The competent tax department of the State Council may, based on the special needs of VAT special invoice management, formulate specific management measures for VAT special invoices.
本办法自发布之日起施行。财政部1986年发布的《全国发票管理暂行办法》和原国家税务局1991年发布的《关于对外商投资企业和外国企业发票管理的暂行规定》同时废止。
These Measures shall come into force as of the date of promulgation. The Interim Measures for the Administration of National Invoices issued by the Ministry of Finance in 1986 and the Interim Provisions on the Administration of Invoices for Foreign-Invested Enterprises and Foreign Enterprises issued by the former State Administration of Taxation in 1991 shall be simultaneously abolished.