Notice Of The State Administration Of Taxation On Further Strengthening The Management Of Ordinary Invoices

The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate planning shall:

In order to consolidate the achievements achieved in the special rectification actions against counterfeit invoices and illegal Invoicing, we hereby notify the following issues on Further Strengthening the management of general invoices and establishing a long-term mechanism for invoice management.

First, unify our thoughts and improve our understanding.

At present, the illegal activities of making and selling fake invoices and illegal Invoicing are rampant, and illegal activities such as opening and invoicing may occur frequently, not only seriously eroding the national tax base, but also providing convenience for other economic crimes, and also corrupting social morality and becoming a stubborn disease in economic activities.

Tax authorities at all levels should fully understand the serious harmfulness of illegal activities such as making and selling fake invoices and illegal invoicing. As the public security organs severely crack down on drug crimes, they should further intensify their efforts to renovate illegal invoices and invoices for illegal Invoicing, and continue to maintain a high pressure against them.

At the same time, we should take effective measures to strengthen the daily management of ordinary invoices and strive to build a long-term mechanism of invoice management, effectively curb the spread of fake invoices and illegal Invoicing activities, and maintain the normal economic order of the country through the implementation of "machine Invoicing, one by one issuing, lottery tickets, inquiry and identification, anti blocking tickets, comparison of votes table, and tax control by votes".

Two, strengthen centralized printing and improve anti-counterfeiting measures.

(1) implement centralized printing system.

In strict accordance with the requirements of the State Administration of Taxation on strengthening the centralized printing management of ordinary invoices (National Tax Letter No. [2006]431), we must promptly complete the bidding work of printing enterprises, strictly control the number of printing enterprises, and achieve centralized printing of ordinary invoices as soon as possible, so as to effectively improve the printing quality and safety guarantee of ordinary invoices, and reasonably control the cost of printing invoices.

To implement the principle of centralization and unification, we should scientifically and reasonably standardize and standardize the general invoice invoice in addition to the enterprise's title invoice.

(two) strengthen the management of special products for anti-counterfeiting.

In strict accordance with the requirements of the State Administration of Taxation on strengthening the management of special invoices for special invoices (National Tax Letter No. [2007]1057), we should strengthen the management of the use of special products for the prevention of false invoices, and improve and implement the management responsibility system.

Enterprises that fail to meet the requirements for the use and management of counterfeit products shall be cancelled.

During the year, a comprehensive inventory of the invoice printing plant was conducted, focusing on the implementation of the safety measures for the purchase, storage, use and printing of special invoices.

(three) improve and improve the invoice anti-counterfeiting measures.

On the basis of the national unified anti-counterfeiting measures, we should study the characteristics of the industry and increase the regional anti-counterfeiting measures accordingly. In conditional areas, we can print bar codes or passwords on the invoices to improve the anti-counterfeiting performance of invoices, so that enterprises and consumers can query and identify counterfeit goods.

All measures to increase or alter public anti counterfeiting should be made public in time and reported to the General Administration of Taxation for the record.

The General Administration of Taxation will announce the general invoices and public anti counterfeiting measures and inquiry methods on the website of the General Administration of Taxation in a timely manner so as to facilitate the inquiries and identification of tax authorities and taxpayers everywhere.

(four) do a good job in naming invoice printing.

In order to improve and maintain the credibility of taxpayers and reduce the occurrence of string tickets, according to the relevant provisions of the detailed rules for the implementation of the invoice management procedures of People's Republic of China, eligible taxpayers can apply for printing and using the title invoice, and the competent tax authorities shall timely examine and approve, optimize the service and standardize management.

Three, strict invoice sales, to prevent fraudulent purchase

(1) to ensure that the identity of the invoices is legitimate.

When handling tax registration, we should make full use of the registration and information inquiry system of the administrative department for Industry and commerce, and the citizen's information query system of the public security department, and do a good job in checking the identity of the legal representative of the tax registration, so as to prevent the criminals from using false identity and false certificates to register and purchase fraudulent invoices.

(two) classifying the invoice for initial approval.

According to the requirements of classified management, the taxpayers shall be investigated and calculated according to the scale of the votes, the number of publications and the number of votes applicable to the taxpayers, and on the basis of this, when taxpayers apply for the purchase of invoices, they shall check and confirm the invoice types, sections and quantities of the invoices which they apply for in conjunction with their business, business items and scale of operation.

(three) reasonably control the quantity of invoices sold.

For the taxpayers who apply for purchasing invoices or those who violate the regulations in a year, the number of their purchase invoices should be controlled within 1 months. The taxpayers who use invoices are more standardized and have no record of violation of invoices and regulations may relax appropriately, but at most not exceed 3 months' usage; the number of examination and approval printing of enterprise naming invoices is controlled within the range of not more than 1 years; regular quota households should supply small denominations invoices, and timely adjust the supply and tax quota according to their usage.

(four) standardize the supply of quota invoices.

For taxpayers who are not in the scope of the implementation of the tax controlled cash register or the amount of the invoicing and the small amount of the invoices, and those who are not suitable for the use of machines and invoices, the quota invoice can be provided.

The quantity of the invoice for the fixed invoice is determined according to the amount of the taxpayer's business and the amount of tax paid.

Four. Standardize invoices and strictly manage them.

(1) strengthening the management of invoicing for taxpayers.

We should conscientiously implement the provisions of the "People's Republic of China invoice management measures". When collecting money, the payee should truthfully fill in the invoice, refuse to invoice on any grounds, do not issue invoices that are inconsistent with the actual contents, do not issue false invoices, cancel invoices or illegally invoke invoices for others. The payer shall not ask for invoices which are inconsistent with the actual contents, and shall not accept the invoices illegally produced by others.

The staff of the tax authority shall notify the taxpayer not to issue and obtain the legal liability of invoices according to the regulations.

(two) speed up the implementation of the system of invoicing and writing by machine.

All regions and industries that have implemented tax controlled cash registers should fully implement the tax control equipment invoicing. Taxpayers should submit relevant data to the competent tax authorities according to the prescribed time limit. The electronic data used for invoicing machines must be kept properly, so that they do not lose or change, ensuring that every invoice stored in the electronic stub data is consistent with the invoiced data obtained by the payer.

The invoice electronic stub data is regarded as the preservation of the paper invoice stub.

We should actively create conditions and gradually abolish manual invoicing.

(three) standardize the behavior of invoicing.

Taxpayers who need to make invoices for tax authorities temporarily need to inform the scope of their invoices, the required evidence, procedures and procedures to be submitted, and accept them in a timely manner.

Five, speed up the promotion of tax control equipment, supporting the implementation of the award-winning invoice.

(1) speed up the promotion process.

The promotion and application of tax controlled cash registers is an important means to strengthen the monitoring of tax sources, and is a powerful measure to curb the manufacture and sale of fake invoices and illegal invoicing.

The tax authorities in all regions should speed up the popularization and application of the tax controlled cash register according to the relevant provisions of the State Administration of Taxation, Ministry of finance, Ministry of information industry, the State Administration of quality supervision, inspection and Quarantine on the promotion of the application of tax control receipts to strengthen tax source monitoring ([2004]44, hereinafter referred to as the notice) and the State Taxation Administration's implementation opinions on the promotion and application of tax controlled cash registers ([2004]110).

The areas that have been promoted and applied should be summed up in a timely manner, continue to expand the scope of implementation, improve various systems and measures, make full use of the data collected by the fiscal cash register, do well in the comparison of the votes table and the monitoring of tax sources; organize the trial work as soon as possible, improve the implementation plan, implement the preferential policies for taxpayers to purchase tax control devices, and organize and popularize the tax collection machines in stages, batches and sub sectors.

(two) establish reward system and reward system.

The State Taxation Bureau, which has popularized the application of the tax controlled cash register area, should report to the Ministry of Finance on the application of the award invoice fund to the Ministry of Finance in accordance with the requirements of the notice, carry out the activities of "award-winning invoice" and "invoice reporting and awarding" at the right time, and the local taxation bureaus can actively apply for local financial support with reference to the relevant provisions of the award-winning invoices.

It is necessary to encourage consumers to take the initiative to ask for invoices and actively invoke illegal invoices, so as to encourage taxpayers to issue invoices and invoices according to law.

Six, strict management of cancellation, to prevent the loss of invoice.

(1) strictly implement the old purchasing new system.

Taxpayers who use tax controlled cash registers to make invoices shall collect and certify the electronic invoices issued by the tax authorities according to the provisions of the tax control administration, that is, "check the old", and approve the "purchase of new ones" after passing the old examination. Taxpayers who use manual invoicing and those who do not submit electronic data shall regularly check the invoices' usage and make an analysis and comparison of the issuing conditions, operating conditions and the tax situation of the taxpayers using invoices, and find that the problems are dealt with in time and adjusted accordingly.

For key taxpayers, it is necessary to carry out the "old purchasing new" and "ticket table comparison" in the current period. Conditional areas can collect and authenticated the invoicing information of taxpayers in key taxpayers or key industries, conduct comparative analysis and analysis of relevant data, find abnormal situations in time, and take measures to correct them.

(two) deal with lost or stolen invoices in a timely manner.

When the invoice is lost or stolen, the tax authority shall require the taxpayer to publish a notice in time, declare it invalid and include a database of lost or stolen invoices.

If any invoice is found to be void, all penalties shall be severely punished according to law.

Seven, establish a query system, advocating rights discrimination.

(1) establish invoice identification and querying system.

We should make full use of the existing resources and technical means, establish and improve the invoice management and inquiry system, collect information on invoice printing, purchase, purchase, issuance, cancellation, loss, theft and cancellation, and analyze and evaluate it through a dedicated system.

We should make full use of the 12366 tax service hotline, tax website and short message platform to provide information services for taxpayers and consumers to distinguish true and false information, and establish an ordinary invoice information monitoring platform.

(two) advocating taxpayers' rights protection.

Through all kinds of public media and propaganda tools, we should popularize relevant legal knowledge, invoice anti-counterfeiting knowledge, and identify the authenticity of invoices, and constantly improve the consciousness of invoicing units and individuals to invoke invoices according to law, encourage consumers to actively take invoices, safeguard their legitimate rights and interests, maintain normal tax order, and promote the construction of social integrity.

Eight, strengthen routine supervision and combat illegal activities.

(1) carry out key strikes in depth.

In conjunction with the public security departments, some illegal elements should be reorganized to sell fake invoices and illegal Invoicing activities by means of short message, Internet, fax, mail and so on. We should crack down on illegal invoices and special invoicing gangs, and centrally manage the sale of fake invoices in public places such as street lanes, station terminals and other public places. We should intensify efforts to crack down on counterfeit invoice dens and strengthen supervision over key cases and key areas so as to ensure that the special rectification actions will achieve greater results.

To take this work as an important part of the supervision work of tax inspection in the future, the invoice inspection is listed as one of the important contents of tax inspection, persevering and unremitting efforts, and gradually establishing a long-term mechanism for regulating and selling fake invoices and illegal invoicing.

Whoever is suspected of evading taxes and false invoices and illegally Invoicing invoices shall be pferred to the inspection department for investigation.

(two) implementing the regulations of management and punishment.

In daily inspection, it is found that taxpayers who use invoices which do not conform to the prescribed invoice, especially those which do not fill in the full name of the paying party, shall not allow taxpayers to use before tax deduction, tax deduction, export tax rebate and financial reimbursement.

Corresponding illegal invoices such as invoices, false invoices, making and selling fake invoices, illegal Invoicing, and illegal Invoicing shall be strictly punished according to the provisions of the "People's Republic of China invoice management measures". If there is any act of evading tax fraud, it shall be punished in accordance with the relevant provisions of the People's Republic of China tax collection and management law; if the circumstances are serious enough to violate the criminal law, it shall be pferred to judicial organs for handling according to law.

(three) linking the invoice usage with the tax credit rating.

Where there is an illegal act of invoices, it should be regarded as a tax credit grade drop.