Order of Beijing Municipal People’s Government
No.13
The Interim Measures of Beijing Municipality on Invoice Management are hereby promulgated and shall come into force as of June 1, 1989.
Interim Measures of Beijing Municipality on Invoice Management
Article 1 In order to strengthen the administration of tax collection and maintain the order of socialist commodity economy, these Measures are formulated in accordance with the Provisional Regulations on the Administration of Tax Collection in People’s Republic of China (PRC) and the Interim Measures for the Administration of National Invoices, combined with the specific conditions of this Municipality.
Article 2 All units, individual industrial and commercial households (including private enterprises, the same below) and invoice printing units that use invoices within the administrative area of this Municipality must fully implement the Interim Measures for the Administration of National Invoices and these Measures.
These measures are not applicable to invoices used by foreign-invested enterprises, foreigners and overseas Chinese, Hong Kong, Macao and Taiwan personnel in this Municipality, receipts of money used by administrative institutions and internal settlement vouchers used by independent accounting units, and other non-operating special bills, which are managed according to the relevant provisions of the state and this Municipality.
Article 3 The Municipal Taxation Bureau and its branches are the invoice management organs of this Municipality, and are responsible for organizing and supervising the implementation of these Measures.
Fourth units and individual industrial and commercial households in the city to sell goods (products) to receive payment, provide labor services or engage in other business to obtain operational income, must truthfully issue invoices to the payer.
Commercial and service industries may not issue invoices when they retail small commodities or charge small service fees to consumers, but consumers may not refuse to issue invoices if they ask for them.
Units and individual industrial and commercial households in the city to buy goods (products), accept labor services or other services to pay, must obtain invoices from the payee.
Article 5 The main contents of an invoice include: invoice name, track number, serial number and its use, name of payer, name of commodity (product) or business (service) item, unit of measurement, quantity, unit price, amount, cumulative amount in figures and words, drawer, date of invoice, and name of tax authority that printed or approved printing.
Article 6 The invoices of this Municipality shall be printed or approved for printing by the Municipal Taxation Bureau, and the "Seal of Invoice Producer of Beijing Taxation Bureau" shall be overprinted.
The "Seal of Invoice Producer of Beijing Municipal Taxation Bureau" is the legal symbol of this Municipality’s invoices, which is uniformly made by the Municipal Taxation Bureau, and no unit or individual is allowed to forge it.
Article 7 The invoices of this Municipality shall be used exclusively according to the following categories:
1. Special invoices for the industry;
2. Special invoices for individual businesses;
3. Special invoices for temporary operation;
4. Special vouchers for payment of personal income;
Five, industrial and commercial enterprises to allocate materials special invoices;
6. Special invoices for capital transactions of industrial and commercial enterprises;
Seven, approved by the Municipal Taxation Bureau overprint "Beijing Municipal Taxation Bureau invoice producer seal" of other invoices.
The specific scope of application of the above invoices shall be stipulated by the Municipal Taxation Bureau.
Article 8 For the time being, the following professional bills shall be determined and printed by the units using the bills themselves, and it is not necessary to overprint the invoice producer seal of Beijing Municipal Taxation Bureau:
A, finance, insurance, posts and telecommunications, water supply, power supply, gas supply, heating, real estate management, medical care and other industries to use professional bills;
Two, railway, highway, aviation, water transport and other departments of the car tickets, air tickets, baggage tickets;
Tickets for theaters, stadiums (gymnasiums), clubs, parks, playgrounds, museums and exhibition halls;
4. Special vouchers for collecting money from abroad;
Five, approved by the Municipal Taxation Bureau can not overprint "Beijing Municipal Taxation Bureau invoice producer seal" of other professional bills.
Article 9 The invoices of this Municipality are only used within the administrative area of this Municipality. Units and individual industrial and commercial households in this Municipality who engage in business activities in other places shall apply to the local tax authorities for the use of local invoices with the Certificate of Tax Administration for Outdoor Operation of Fixed Industry and Commerce issued by the local tax authorities in this Municipality.
Foreign units and individual industrial and commercial households to engage in business activities in the city, should hold the foreign local tax authorities issued the "fixed industrial and commercial outdoor business tax management certificate", to the city business tax authorities to apply for the use of the city invoice; Temporary operators shall apply to the local tax authorities for the use of zero copies of local invoices.
Tenth units and individual industrial and commercial households need invoices, by units or individual industrial and commercial households to apply to the local tax authorities, with the local tax authorities issued the "invoice purchase voucher", to the designated tax authorities to buy.
Units that use a large number of invoices or have special business operations may, with the approval of the Municipal Taxation Bureau, print invoices in the approved style at the designated printing house with the Notice of Printing Invoices issued by the local tax authorities. If it is necessary to overprint the seal of the unit on the invoice, it must be approved by the tax authorities. Without approval, overprinting is not allowed.
Article 11 Units and individual industrial and commercial households should strengthen the management of invoices, establish a system, assign special personnel to be responsible for them, keep them properly, strictly implement the procedures for collecting invoices, truthfully register the Invoice Use Register, and submit the Report on the Use of Invoices by Enterprises to the local tax authorities quarterly.
Twelfth units and individual industrial and commercial households should check the whole invoice one by one before using it; If it is found that the invoice is missing, the whole invoice should be submitted to the local tax authorities for identification before processing. Invoices must be used in numerical order, copied in each copy, truthfully filled out column by column, and stamped with the special financial seal or invoice seal of the unit. Incorrectly filled invoices should be stamped with a void stamp, affixed to their stubs and saved.
Invoice stubs issued by units and individual industrial and commercial households shall be kept for at least 5 years. To destroy invoice stubs, a register must be made, a written application must be submitted to the local tax authorities, and the stub can be destroyed only after it is approved by the tax authorities.
Article 13 Where an invoice is filled out by a computer, it must be approved by the Municipal Taxation Bureau to print an off-machine invoice with the stamp of "Invoice Producer Seal of Beijing Taxation Bureau". Off-board invoices shall be entered into the computer in numerical order, and the stubs shall be bound and kept in numerical order.
Article 14 Units and individual industrial and commercial households that need to cancel or replace invoices due to job change, reorganization, division, merger, joint venture, relocation, closure, bankruptcy and other reasons shall, within 30 days from the next day, go to the local tax authorities to cancel or apply for replacement, and shall not handle it without authorization.
Fifteenth printing units shall print invoices with the "Beijing Municipal Taxation Bureau Invoice Certificate" issued by the tax authorities.
Without the approval of the tax authorities, no unit or individual may print invoices.
Article 16 Units that have been approved by the tax authorities and obtained the Invoice Certificate of Beijing Taxation Bureau for printing invoices must abide by the following provisions:
First, the establishment of invoice printing management and quality inspection system, designate a person to be responsible, and set up a special inventory to put invoices;
Two, according to the tax authorities issued the "notice of printing invoices" limited number and style of printing invoices;
Three, timely destruction of all disabled pages in the process of printing invoices;
Four, the printing invoice shall not be transferred to other units for printing;
Five, designate a person to manage the "Beijing Municipal Taxation Bureau invoice producer seal", to prevent loss, prohibit lending, transfer, destruction, and report to the tax authorities on a quarterly basis.
Article 17 It is forbidden to lend, transfer, resell, open, tear up, alter or forge invoices, to practise fraud when filling out invoices, to sell or use or destroy invoices without authorization. If an invoice is lost, it must be reported to the local tax authorities within 3 days.
Eighteenth units that use invoices, individual industrial and commercial households and units that print invoices must accept the supervision and inspection of the tax authorities.
In violation of the Interim Measures for the Administration of National Invoices and these Measures, any unit or individual may report and expose to the tax authorities. The tax authorities shall reward the whistleblower according to regulations and keep it confidential.
Article 19 Anyone who violates these measures and commits any of the following acts shall be confiscated by the tax authorities, ordered to make corrections within a time limit, and may, according to the seriousness of the case, impose a fine of less than 5,000 yuan on the unit or individual industrial and commercial households, and impose a fine of less than 1000 yuan on the person who is directly responsible and the person who instigates or harbors them; Refuses to correct, the tax authorities may revoke its tax registration certificate and collect its invoices and other tax management certificates:
1. Failing to purchase, keep or use invoices according to the provisions of these Measures;
2. Lend, transfer, resell, open, tear up, alter, forge invoices and practise fraud when filling out invoices;
3. Failing to report to the tax authorities within 3 days after losing the invoice;
Four, without the approval of the tax authorities, unauthorized printing, sale, use and destruction of invoices;
Five, forged "Beijing Municipal Taxation Bureau invoice producer seal";
Six, the invoice making unit lost, transferred, destroyed "Beijing Municipal Taxation Bureau invoice producer seal" or not according to the provisions of these measures to print invoices;
Seven, refused to accept the supervision and inspection of the tax authorities.
Tax evasion, tax evasion and refusal to pay taxes due to the above acts shall be punished in accordance with the relevant provisions of the Provisional Regulations on the Administration of Tax Collection in People’s Republic of China (PRC), in addition to the provisions of these measures; If the case constitutes a crime, the responsible person shall be investigated for criminal responsibility according to law.
Twentieth Municipal Taxation Bureau may formulate detailed rules for implementation according to these measures, and be responsible for the interpretation of specific issues in the implementation of these measures.
Article 21 These Measures shall come into force as of June 1, 1989. In 1984, the Municipal People’s Government approved the "Trial Measures for the Administration of the Use of Uniform Invoices and Uniform Receipts of Money in Beijing" issued by the Municipal Taxation Bureau, which was abolished at the same time.