• Invoice Management Measures of the People's Republic of China

• 中华人民共和国发票管理办法

• (Approved by the State Council on December 12, 1993; promulgated by Order No. 6 of the Ministry of Finance on December 23, 1993; revised for the first time in accordance with the Decision of the State Council Concerning Amendment to the Invoice Management Measures of the People's Republic of China on December 20, 2010; revised for the second time in accordance with the Decision of the State Council to Amend Certain Administrative Regulations on March 2, 2019; and revised for the third time in accordance with the Decision of the State Council to Amend and Repeal Certain Administrative Regulations on July 20, 2023)
• （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）

• CHAPTER I GENERAL PROVISIONS

• 第一章　总　　则

• Article 1 In order to strengthen management of invoices and financial supervision, ensure the tax revenue for the State, and maintain the economic order, these measures are formulated in line with the Tax Collection Administration Law of the People's Republic of China.
• 　　第一条　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。

• Article 2 Entities and individuals making, collecting, issuing, acquiring and keeping invoices as well as those surrendering invoices for destruction (hereinafter referred to as “entities and individuals making or using invoices”) must abide by these Measures.
• 　　第二条　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。

• Article 3 In the Measures, invoices mean the certificates of receipt or payment prepared or received in purchase or sale of goods, providing or receiving services, or engaging in other business activities.
• 　　第三条　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。

• Tax invoices include paper tax invoices and electronic tax invoices. Electronic tax invoices have the same legal effect as paper tax invoices. The state actively popularizes the use of electronic tax invoices.
• 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。

• Article 4 Tax invoice administration shall adhere to the leadership and be under the strengthened leadership of the Communist Party of China to serve economic and social development.
• 　　第四条　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。

• The taxation department of the State Council shall take charge of the invoice administration nationwide in a unified manner. The tax authorities of provinces, autonomous regions, and municipalities directly under the Central Government shall effectively conduct the invoice administration within their respective administrative regions according to their functions.
• 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。

• Finance, auditing, market regulation, public security and other relevant departments shall, within the scope of their respective functions, support tax authorities in effectively conducting the invoice administration.
• 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。

• Article 5 The taxation department of the State Council develops the specific measures for the administration of the types, pages, contents, coding rules, data standards, and scope of use, among others, of tax invoices.
• 　　第五条　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。

• Article 6 Any institution and person may report on actions in violation of provisions of management on invoices. The taxation departments shall keep the names of the reports confidential and award them in accordance with the related cases.
• 　　第六条　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。

• CHAPTER II PRINTING OF INVOICES

• 第二章　发票的印制

• Article 7 The power to print dedicated VAT invoices shall remain with entities designated by the competent department of taxation under the State Council, while the power to print other invoices shall remain with the entities designated by the tax authorities of the provinces, autonomous regions and municipalities directly under the Central Government pursuant to the relevant provisions of the competent department of taxation under the State Council. Unauthorized printing, counterfeiting or fabrication of invoices is forbidden.
• 　　第七条　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。

• Article 8 Entities printing invoices shall meet the following conditions:
• 　　第八条　印制发票的企业应当具备下列条件：

• 1. Having an invoice printing business operation permit and a business license;
• （一）取得印刷经营许可证和营业执照；

• 2. Having facilities and techniques necessary for the printing of invoices; and
• （二）设备、技术水平能够满足印制发票的需要；

• 3. Having sound financial rules and rigorous quality supervision, safety management and confidentiality rules.
• （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。

• Taxation authorities shall determine the enterprises printing tax invoices in accordance with the applicable provisions on government procurement.
• 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。

• Article 9 Special products designed to prevent the forgery of invoices as designated by the competent department of taxation under the State Council shall be used in the printing of invoices. Illegal making of such products is forbidden.
• 　　第九条　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。

• Article 10 Invoices shall be chromatographed with the national unified invoice supervision seal. The form of the national unified invoice supervision seal and the layout of the invoices shall be decided by the State Administration of Taxation. The invoice supervision seal shall be made by the provincial, autonomous regional and municipal taxation departments, the forgery of which is strictly forbidden.
• 　　第十条　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。

• Layout of the invoices shall be changed upon irregular terms.
• 发票实行不定期换版制度。

• Article 11 The entities that print invoices shall establish a special office for the printing and the storage of the invoices in accordance with the unified stipulation of the taxation departments.
• 　　第十一条　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。

• The invoice supervision seals and products for resisting forgery of invoices shall be used and kept by specially assigned persons.
• 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。

• Article 12 The entities that print invoices shall print invoices in accordance with the format and amount determined by the taxation departments.
• 　　第十二条　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。

• Article 13 Invoices shall be printed in Chinese. Invoices used in an area of a minority nationality may be added with a nationality language generally used in the area. When necessary, invoices can be printed with Chinese and a foreign language.
• 　　第十三条　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。

• Article 14 Tax invoices used by entities and individuals in a province, autonomous region, or municipality directly under the Central Government, except dedicated value-added tax invoices, shall be printed in the province, autonomous region, or municipality directly under the Central Government. If it is necessary to print tax invoices in any other province, autonomous region, or municipality directly under the Central Government, the taxation authority of a province, autonomous region, or municipality directly under the Central Government shall, after consulting with and obtaining consent from the taxation authority of the province, autonomous region, or municipality directly under the Central Government where tax invoices are to be printed, determine the enterprises printing tax invoices.
• 　　第十四条　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。

• Printing invoices outside China is forbidden.
• 禁止在境外印制发票。

• CHAPTER III COLLECTION OF INVOICES

• 第三章　发票的领用

• Article 15 An entity or individual that needs to use invoices shall undergo the invoice collection formalities with the appropriate taxation authority based on the formation registration certificate or tax registration certificate of the entity or individual and the identification of the person authorized to transact the business. For the collection of paper tax invoices, the impression of a special seal for invoices made in the format prescribed by the taxation department of the State Council shall also be provided. The appropriate taxation authority shall, according to the scope of business, scale, and risk level of the collecting entity or individual, confirm the type, quantity, and method of collection of invoices within five working days.
• 　　第十五条　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 shall, when collecting invoices, report their use of invoices according to the rules of taxation authorities, and taxation authorities shall conduct verification according to the applicable provisions.
• 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。

• Article 16 Entities and individuals that need to use invoices provisionally may directly apply to the tax authorities at the locality of their business operations for invoices upon the strength of a written certificate on the purchase or sale of commodities, the provision or rendering of services or any other business operation and the identity certificate of the handling person. If taxes should be paid under any tax law or administrative regulation, the tax authorities shall collect taxes before issuing invoices. If necessary, the tax authorities may commission other entities to issue invoices on their behalf pursuant to the relevant provisions of the competent department of taxation under the State Council.
• 　　第十六条　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。

• It is prohibited to issue invoices on a commission basis in violation of law.
• 禁止非法代开发票。

• Article 17 Institutions and individuals that have to do business temporarily outside their local province, autonomous region or municipality shall apply to the taxation departments for collection of invoices of the place to do their business with certificates of their local taxation departments.
• 　　第十七条　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。

• The measures to collect invoices for inter-city or inter-county business activities within the province, autonomous region or municipality shall be stipulated by the taxation departments of the province, autonomous region or municipality.
• 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。

• CHAPTER IV PREPARING AND KEEPING OF INVOICES

• 第四章　发票的开具和保管

• Article 18 When an institution or individual receives payment by selling goods, providing service or engaging in other business activities, an invoice shall be sent to the payers; but the payers may also sent an invoice to the receiver under special circumstances.
• 　　第十八条　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。

• Article 19 An institution or individual that engages in production or other business activities shall get an invoice when making payment for purchases, receiving services or other reason. No change shall be made in content of the invoice.
• 　　第十九条　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。

• Article 20 Invoices that do not conform to the stipulations shall not be used to apply for financial reimbursement and any institution or individual has the right to refuse to accept them.
• 　　第二十条　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。

• Article 21 Invoices shall be issued truthfully according to the prescribed time limit, sequence, and columns, including all pages at one time, and a special seal for invoices shall be affixed to the paper tax invoices issued.
• 　　第二十一条　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。

• Entities and individuals may not engage in any of the following falsifications in the issuing of invoices:
• 任何单位和个人不得有下列虚开发票行为：

• 1. Issuing invoices not true to the actual business operations for other parties or for themselves;
• （一）为他人、为自己开具与实际经营业务情况不符的发票；

• 2. Asking other parties to issue invoices not true to the actual business operations for themselves; or
• （二）让他人为自己开具与实际经营业务情况不符的发票；

• 3. Acting as middlemen in the issuing of invoices not true to the actual business operations.
• （三）介绍他人开具与实际经营业务情况不符的发票。

• Article 22 Entities and individuals that have installed a tax control device shall use it to issue invoices as required and file the invoice issuing data with the competent tax authorities on schedule.
• 　　第二十二条　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 issue invoices with non-tax control devices shall submit a description on the software program used in such devices to the competent tax authorities for archival purposes, and retain and file the invoice issuing data as required.
• 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。

• An entity or individual that develops an electronic tax invoice information system for the entity's or individual's own use or to provide others with electronic tax invoice services shall comply with the rules of the taxation department of the State Council.
• 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。

• Article 23 Entities and individuals shall use invoices in accordance with the invoice management provisions, and may not:
• 　　第二十三条　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：

• 1. Lend or transfer invoices, the seal for supervising the manufacture of invoices or products designed to prevent the forgery of invoices, and may not act as middlemen in such activities;
• （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；

• 2. Accept, issue, store, carry, mail or transport invoices which they know or should have known are made without authorization, forged, altered, illegally acquired or abolished;
• （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；

• 3. Use invoices by unbinding an invoice book;
• （三）拆本使用发票；

• 4. Enlarge the range of use of invoices; or
• （四）扩大发票使用范围；

• 5. Use other vouchers in place of invoices.
• （五）以其他凭证代替发票使用；

• 6. Steal, intercept, tamper with, sell, or divulge invoice data.
• （六） 窃取、截留、篡改、出售、泄露发票数据。

• The tax authorities shall provide convenient inquiry channels for distinguishing genuine invoices from counterfeits.
• 税务机关应当提供查询发票真伪的便捷渠道。

• Article 24 Unless for the special circumstances as set forth by the competent department of taxation under the State Council, paper tax invoices can only be issued by collecting entities or individuals that own them in provinces, autonomous regions or municipalities directly under the Central Government at their localities.
• 　　第二十四条　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。

• Provincial, autonomous regional and municipal taxation departments shall work out measures for preparation of inter-city or inter-county paper tax invoices.
• 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。

• Article 25 No institution or individual shall carry, send by mail or transport blank invoices out of the stipulated area of their valid use without approval.
• 　　第二十五条　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。

• Carrying, mailing or transporting blank invoices in or out of China are forbidden.
• 禁止携带、邮寄或者运输空白发票出入境。

• Article 26 An entity or individual that issues invoices shall establish an invoice use registration system, cooperate with the taxation authority in identity verification, and report on a regular basis the use of invoices to the taxation authority.
• 　　第二十六条　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。

• Article 27 The institutions and individuals that prepare invoices shall handle the measures of change, handing over and cancellation of the invoices when they change or cancel the taxation registration.
• 　　第二十七条　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。

• Article 28 Entities and individuals that issue invoices shall store and preserve invoices in accordance with the relevant provisions issued by the state, and may not destroy invoices without permission. The counterfoils of invoices issued shall be preserved for five years.
• 　　第二十八条　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。

• CHAPTER V CHECKUP OF INVOICES

• 第五章　发票的检查

• Article 29 The taxation departments have the rights to conduct the following check up at the invoices:
• 　　第二十九条　税务机关在发票管理中有权进行下列检查：

• (1) examining the printing, collecting, issuing, acquirement and safekeeping of invoices as well as the surrender of invoices for cancellation;
• （一）检查印制、领用、开具、取得、保管和缴销发票的情况；

• (2) drawing out invoices for checkup;
• （二）调出发票查验；

• (3) checking or duplication the certificates or data related to invoices;
• （三）查阅、复制与发票有关的凭证、资料；

• (4) asking relevant clients about questions and other information related to invoices;
• （四）向当事各方询问与发票有关的问题和情况；

• (5) taking notes, sound or video recording, photographing or duplicating the relevant information or data when investigating invoice cases.
• （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。

• Article 30 Institutions and individuals that print or use invoices must accept the checkup of the taxation departments, and provide the real facts and relevant data without any refusal or covering up.
• 　　第三十条　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。

• Taxation workers shall present taxation checkup certificates when they conduct checkup.
• 税务人员进行检查时，应当出示税务检查证。

• Article 31 When the taxation departments need to draw out the filled- up invoices for checkup, they shall write certificates to the institutions or individuals concerned for exchange of the invoices. The certificates for exchange of the invoices have the same effect of the invoices. The institutions or individuals shall not refuse the drawn out of the invoices.
• 　　第三十一条　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 the taxation departments need to draw out the blank invoices for checkup, they shall give a receipt; if no problem is found after checking, the blank invoices shall be returned in time.
• 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。

• Article 32 When the taxation departments have doubts in examining the tax-related invoices or other certificates the institutions or individuals have obtained abroad, they may demand verification by the notary offices or registered accountants abroad; only after the examination and approval of the taxation departments, the invoices or other certificates can be used as certificates for book keeping and accounting.
• 　　第三十二条　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。

• CHAPTER VI PENALTY PROVISIONS

• 第六章　罚　　则

• Article 33 Where anyone violates these Measures under any of the following circumstances, the competent tax authority shall order it/him to correct, may impose a fine of not more than 10,000 yuan, and shall confiscate the illegal gains if any:
• 　　第三十三条　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：

• 1. Failing to issue invoices when it/he should, failing to issue invoices within the prescribed time limit, in the prescribed order of columns and writing all pages at once, or failing to affix with the special invoice seal;
• （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；

• 2. Failing to file data about issuing invoices with tax control devices with the competent tax authority on schedule;
• （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；

• 3. Failing to submit a description on the software program used in non-tax control devices to the competent tax authorities for archival purposes, or failing to retain and file the invoice issuing data as required;
• （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；

• 4. Using invoices by unbinding an invoice book;
• （四）拆本使用发票的；

• 5. Enlarging the range of use of invoices;
• （五）扩大发票使用范围的；

• 6. Using other vouchers in place of invoices;
• （六）以其他凭证代替发票使用的；

• 7. Issuing invoices beyond the approved area;
• （七）跨规定区域开具发票的；

• 8. Failing to surrender invoices for destruction as required; or
• （八）未按照规定缴销发票的；

• 9. Failing to store or retain invoices as required.
• （九）未按照规定存放和保管发票的。

• Article 34 Where anyone carries, mails or transports blank invoices beyond the approved area of use or into or out of the state, the competent tax authority shall order it/him to correct and may impose a fine of not more than 10,000 yuan; if the circumstances are serious, the tax authority shall impose a fine of 10,000 yuan up to 30,000 yuan; if there are any illegal gains, they shall be confiscated by the tax authority.
• 　　第三十四条　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。

• Anyone that loses invoices or destroys invoices without authorization shall be punished pursuant to the preceding paragraph.
• 丢失发票或者擅自损毁发票的，依照前款规定处罚。

• Article 35 Where anyone overdraws invoices in violation of these Measures, the competent tax authority shall confiscate the illegal gains; if the overdrawn amount is not more than 10,000 yuan, the tax authority may also impose a fine of not more than 50,000 yuan; if the overdrawn amount exceeds 10,000 yuan, the tax authority may also impose a fine of 50,000 yuan up to 500,000 yuan; if any crime is constituted, the liable party shall be subject to criminal responsibility.
• 　　第三十五条　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。

• Anyone illegally issuing invoices on a commission basis shall be punished pursuant to the preceding paragraph.
• 非法代开发票的，依照前款规定处罚。

• Article 36 For those who illegally print, forge or alter invoices, illegally produce products designed to prevent the forgery of invoices, forge the seal for supervising the manufacture of invoices, or steal, intercept, tamper with, sell, or divulge invoice data, the tax authorities shall confiscate the illegal gains, seize or destroy the tools used for criminal purpose and the illegal articles and impose a fine of 10,000 yuan up to 50,000 yuan; if the circumstances are serious, a fine of 50,000 yuan up to 500,000 yuan shall be imposed; if any crime is constituted, the liable party shall be subject to criminal responsibility.
• 　　第三十六条　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。

• As for the above-mentioned punishments, if there are governing provisions in the Tax Collection Administration Law of the People's Republic of China, such provisions shall apply.
• 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。

• Article 39 Under any of the following circumstances, the tax authority shall impose a fine of 10,000 yuan up to 50,000 yuan; if the circumstances are serious, a fine of not 50,000 yuan up to 500,000 yuan shall be imposed; if there are any illegal gains, they shall be confiscated:
• 　　第三十七条　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：

• 1. Lending or transferring invoices, the seal for supervising the manufacture of invoices or products designed to prevent the forgery of invoices, or acting as middlemen in such activities; or
• （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；

• 2. Accepting, issuing, storing, carrying, mailing or transporting invoices which they know or should have known were made without authorization, forged, altered, illegally acquired or abolished.
• （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。

• Article 40 For entities or individuals that violate the invoice management provisions for two or more times or whose violations are serious, the tax authorities may make a public announcement.
• 　　第三十八条　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。

• Article 41 When violation of the invoice management decrees results in no payment, not paying in full, or evasion of taxes by institutions or individuals, the taxation departments shall confiscate the illegal income and impose a fine less than double the taxes that have not been collected, or have been reduced or evaded.
• 　　第三十九条　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。

• Article 42 Any party concerned that refuses to accept a punishment decision of the tax authority may apply for administrative reconsideration or brings an administrative litigation with the people's court.
• 　　第四十条　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。

• Article 43 Whenever a taxation worker abuses his(her) power to hamper printing or use of invoices by institution or individuals or to violate the invoice management decrees, administrative penalties shall be meted out for him(her); if the case is serious enough to create a crime, criminal responsibilities shall be affixed.
• 　　第四十一条　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。

• CHAPTER VII SUPPLEMENTARY PROVISIONS

• 第七章　附　　则

• Article 44 The competent department of taxation under the State Council may, in light of a certain sector's special modes of operation and special needs for business development, formulate theInvoice Management Measures of the sector together with the competent department under the State Council.
• 　　第四十二条　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 department of taxation under the State Council may, based on the special needs for the management of dedicated VAT invoices, formulate the specific measures for the management of invoices.
• 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。

• Article 45 The measures come into effect on the day of the promulgation. The Interim Measures for Invoices in China promulgated by the Ministry of Finance in 1986 and the Interim Regulations on Invoices of Foreign-Funded Enterprises promulgated by the State Administration of Taxation in 1991 are abrogated at the same time.
• 　　第四十三条　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。