【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,andusesoft
