Abstract The State Administration of Taxation reported on March 7 that the "Network Invoice Management Measures" was reviewed and approved at the first meeting of the State Administration of Taxation on January 25, 2013. It is hereby promulgated and will be implemented as of April 1, 2013. To strengthen the management of ordinary invoices, protect the country...
The State Administration of Taxation reported on March 7 that the "Network Invoice Management Measures" was reviewed and approved at the 1st Bureau Meeting of the State Administration of Taxation on January 25, 2013. It is hereby promulgated and will be implemented as of April 1, 2013. In order to strengthen the management of ordinary invoices, protect the national tax revenue, and standardize the issuance and use of online invoices, the State Administration of Taxation has formulated the "Network Invoice Management Measures."
The full text of the method is as follows:
Network invoice management method
The first is to strengthen the management of ordinary invoices, protect the state tax revenue, standardize the issuance and use of network invoices, and formulate these measures in accordance with the provisions of the Measures for the Administration of Invoices of the People's Republic of China.
Article 2 These measures are applicable to the units and individuals that use the network invoice management system to issue invoices in the People's Republic of China to handle the account registration of online invoice management systems, online invoicing procedures, online issuance, transmission, inspection and cancellation.
Article 3 The network invoice referred to in these Measures refers to the invoice issued by the State Administration of Taxation and the network invoice management system promulgated by the State Administration of Taxation and the State Taxation Bureau and the Local Taxation Bureau of the province, autonomous region, or municipality directly under the Central Government.
The state actively promotes the use of the network invoice management system to issue invoices.
Article 4 The tax authorities shall strengthen the management of network invoices, ensure the security, uniqueness and convenience of network invoices, and provide convenient channels for inquiring network invoice information; the level of information management tax shall be improved through the application of network invoice data analysis.
Article 5 The taxation authority shall, according to the operation of the units and individuals that issue the invoices, verify the types of online invoices, industry categories, and billing limits.
If the unit or individual invoicing needs to change the contents of the online invoice verification, it may submit a written application to the tax authorities, and the tax authority shall confirm it and change it.
Article 6 Units and individuals that issue invoices shall log in to the network invoice management system, fill in the relevant contents and data of the invoice truthfully, and confirm the printed invoice after saving.
The online invoices issued by the invoiced units and individuals will be completed and confirmed by the system after the data is automatically saved.
Article 7 When units and individuals obtain online invoices, they shall promptly check and verify the authenticity and completeness of the network invoice information. For invoices that do not meet the requirements, they shall not be used as financial reimbursement certificates. Any unit or individual has the right to refuse.
Article 8 If the units and individuals invoicing need to issue a red-letter invoice, they must withdraw all the original online invoices or obtain valid certificates issued by the receiving party, and issue a red-line network invoice with a negative amount through the network invoice management system.
Article 9 Invoices issued by units and individuals that have invoiced shall be reclaimed all the original invoices of the network, marked “obsoleteâ€, and the invoices shall be invalidated in the network invoice management system.
Article 10 Units and individuals that issue invoices shall, at the same time as handling the change or cancellation of tax registration, handle the procedures for user change and cancellation of the network invoice management system and hand over blank invoices.
Article 11 The tax authorities may, according to the needs of invoice management, entrust other units to open network invoices through the network invoice management system in accordance with the provisions of the State Administration of Taxation.
The tax authorities shall sign an agreement with the unit entrusted to invoice, and clearly define the types, objects, contents and related responsibilities of the network invoices.
Article 12 Units and individuals that issue invoices must truthfully issue online invoices online, and may not use online invoices for lending, transfer, virtual invoicing, and other illegal activities.
Article 13 Units and individuals that issue invoices may issue invoices offline when the network fails and cannot be invoiced online.
After invoicing, the billing information must not be changed and the billing information will be uploaded within 48 hours.
Article 14 Any unit or individual that issues invoices violates the provisions of these Measures and shall be dealt with in accordance with the relevant provisions of the Measures for the Administration of Invoices of the People's Republic of China.
Article 15 The tax authorities at or above the provincial level may try to conduct electronic invoices under the conditions of ensuring the correct generation, reliable storage, query verification, and security of the electronic information of the network invoices.
Article 16 These Measures shall come into force on April 1, 2013.
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