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Notice of the State Administration of Taxation on Revising the Provisions on the Use of VAT Invoices
(No.156 [2006] of the State Administration of Taxation)
The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
To meet the needs for the administration of VAT invoices, regulate the use of VAT invoices and further strengthen the administration of the collection of VAT, after taking counsel with all aspects, the State Administration of Taxation decided to revise the current Provisions on the Use of VAT Invoices. The Provisions on the Use of VAT Invoices, as amended are hereby printed and distributed, and shall come into force as of January 1st, 2007.
The tax authorities at all levels shall do a good publicity work and make more efforts in training the tax staff and taxpayers to ensure the full implementation of the new provisions. If you encounter any problem in the process of implementation, please report to (the Department of Circulating Taxes of) the State Administration of Taxation.
Annex: | | 国家税务总局关于修订《增值税专用发票使用规定》的通知
(国税发〔2006〕156号)
各省、自治区、直辖市和计划单列市国家税务局：
为适应增值税专用发票管理需要，规范增值税专用发票使用，进一步加强增值税征收管理，在广泛征求意见的基础上，国家税务总局对现行的《增值税专用发票使用规定》进行了修订。现将修订后的《增值税专用发票使用规定》印发给你们，自2007年1月1日起施行。
各级税务机关应做好宣传工作，加强对税务人员和纳税人的培训，确保新规定贯彻执行到位。执行中如有问题，请及时报告总局（流转税管理司）。
附件： |
1. Application Form for Maximum Invoice Amount
| | 1.最高开票限额申请表
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2. Checklist of Sold Goods or Provided Taxable Services
| | 2.销售货物或者提供应税劳务清单
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3. Application From for Issuing Red-letter VAT Invoices
| | 3.开具红字增值税专用发票申请单
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4. Advice Note on Issuing Red-letter VAT Invoices
| | 4.开具红字增值税专用发票通知单
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5. Certificate on the Tax Declaration of Lost VAT Invoices
State Administration of Taxation
October 17th, 2006
Provisions on the Use of VAT Invoices
| | 5.丢失增值税专用发票已报税证明单
国家税务总局
二○○六年十月十七日
增值税专用发票使用规定
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Article 1 For the purpose of strengthening the administration of the VAT collection and regulating the using of VAT invoices, these Provisions are formulated in accordance with the Interim Regulation of the People's Republic of China on Value-added Tax and the detailed rules for the implementation thereof as well as the Law of the People's Republic of China on the Administration of Tax Collection and the detailed rules for the implementation thereof.
| | 第一条 为加强增值税征收管理，规范增值税专用发票（以下简称专用发票）使用行为，根据《中华人民共和国增值税暂行条例》及其实施细则和《中华人民共和国税收征收管理法》及其实施细则，制定本规定。
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Article 2 A VAT invoice is an invoice issued by a general VAT taxpayer (hereinafter referred to as general taxpayer) for selling goods or providing taxable labor services and a voucher for the buyer to pay the value-added tax and offset the input amount of the value-added tax in accordance with the relevant provisions.
| | 第二条 专用发票，是增值税一般纳税人（以下简称一般纳税人）销售货物或者提供应税劳务开具的发票，是购买方支付增值税额并可按照增值税有关规定据以抵扣增值税进项税额的凭证。
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Article 3 General taxpayers shall use VAT invoices through the VAT anti-forgery tax control system. The “use” includes purchasing, issuing, handing in for cancellation and authenticating paper-form VAT invoices and the corresponding electronic data message.
The “anti-forgery tax control system” mentioned in these Provisions refers to the computer management system which is popularized upon the consent of the State Council and which manages VAT invoices by using special-purpose equipment and general-purpose equipment and applying the digital ciphering technology and the electronic storage technology.
The “special-purpose equipment” as mentioned in these Provisions refers to a gold-tax card, IC card, card reader or other equipment.
The “general-purpose equipment” as mentioned in these Provisions refers to a computer, printer, scanner or other equipment.
| | 第三条 一般纳税人应通过增值税防伪税控系统（以下简称防伪税控系统）使用专用发票。使用，包括领购、开具、缴销、认证纸质专用发票及其相应的数据电文。
本规定所称防伪税控系统，是指经国务院同意推行的，使用专用设备和通用设备、运用数字密码和电子存储技术管理专用发票的计算机管理系统。
本规定所称专用设备，是指金税卡、IC卡、读卡器和其他设备。
本规定所称通用设备，是指计算机、打印机、扫描器具和其他设备。
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Article 4 The VAT invoice is composed of basic pages solely or attached with other pages. Basic pages include three pages: the invoice page, the page for offsetting tax (the offset page) and the page for keeping accounts (the book-keeping page). The invoice page is an accounting voucher for the buyer to calculate the procurement cost and the input amount of VAT; the offset page is a voucher to be filed by the buyer with the competent tax authority for authentication and kept for future reference; and the book-keeping page is an accounting voucher for the seller to calculate the sales income and the output amount of VAT. The purposes of other pages shall be determined by general taxpayers themselves.
| | 第四条 专用发票由基本联次或者基本联次附加其他联次构成，基本联次为三联：发票联、抵扣联和记账联。发票联，作为购买方核算采购成本和增值税进项税额的记账凭证；抵扣联，作为购买方报送主管税务机关认证和留存备查的凭证；记账联，作为销售方核算销售收入和增值税销项税额的记账凭证。其他联次用途，由一般纳税人自行确定。
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Article 5 VAT invoices shall be subject to the maximum invoice amount administration. The “maximum invoice amount” refers to the upper limit that the total amount of sales invoice in a single VAT invoice may not exceed.
The maximum invoice amount shall be determined upon the application of the general taxpayer and be subject to the examination and approval of the tax authorities according to law. If the amount is not more than 100,000 yuan, the power to examine and approve shall remain with the district or county tax authorities; if the amount is 1 million yuan, the examination and approval shall be made by the prefecture or city tax authorities; and if the amount is above 10 million yuan, the provincial tax authorities. The district or county tax authorities shall be in charge of the specific distribution work of the anti-forgery tax control system.
The tax authorities shall make field inspections for the examination and approval of the maximum invoice amount. For approving the use of the maximum invoice amount of not more than 100,000 yuan, the district or county tax authorities shall send personnel to do the examination; for approving the use of the maximum invoice amount of 1 million yuan, the prefecture or city tax authorities shall send personnel to do the examination; and for approving the use of the maximum invoice amount of above 10 million yuan, the prefecture or city tax authorities shall send personnel to do the examination work and file the examination materials with the provincial tax authorities for approval.
General taxpayers shall fill in and file the Application Form for Maximum Invoice Amount (Annex 1) to apply to the maximum invoice amount.
| | 第五条 专用发票实行最高开票限额管理。最高开票限额，是指单份专用发票开具的销售额合计数不得达到的上限额度。
最高开票限额由一般纳税人申请，税务机关依法审批。最高开票限额为十万元及以下的，由区县级税务机关审批；最高开票限额为一百万元的，由地市级税务机关审批；最高开票限额为一千万元及以上的，由省级税务机关审批。防伪税控系统的具体发行工作由区县级税务机关负责。
税务机关审批最高开票限额应进行实地核查。批准使用最高开票限额为十万元及以下的，由区县级税务机关派人实地核查；批准使用最高开票限额为一百万元的，由地市级税务机关派人实地核查；批准使用最高开票限额为一千万元及以上的，由地市级税务机关派人实地核查后将核查资料报省级税务机关审核。
一般纳税人申请最高开票限额时，需填报《最高开票限额申请表》（附件1）。
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Article 6 After receiving or purchasing the special-purpose equipment, a general taxpayer shall handle the initial issuance formalities at the competent tax authority upon the strength of the Application Form for Maximum Invoice Amount and the Invoice Receiving or Purchasing Register.
The term “initial issuance” as mentioned in these Provisions refers to the act of the competent tax authority of inputting the following information about a general taxpayer into a blank gold-tax card and IC card.
| | 第六条 一般纳税人领购专用设备后，凭《最高开票限额申请表》、《发票领购簿》到主管税务机关办理初始发行。
本规定所称初始发行，是指主管税务机关将一般纳税人的下列信息载入空白金税卡和IC卡的行为。
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1. enterprise name;
| | （一）企业名称；
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2. tax registration code;
| | （二）税务登记代码；
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3. limit on invoice amount;
| | （三）开票限额；
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4. invoice quota;
| | （四）购票限量；
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5. name and password of the person purchasing invoices;
| | （五）购票人员姓名、密码；
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6. number of invoice machines; and
| | （六）开票机数量；
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7. other information specified by the State Administration of Taxation.
If the item 1, 3, 4, 5, 6 or 7 as described above changes, the general taxpayer shall apply to the competent tax authority for the modification of issuance. If item 2 changes, it shall apply to the competent tax authority for writing-off the issuance.
| | （七）国家税务总局规定的其他信息。
一般纳税人发生上列第一、三、四、五、六、七项信息变化，应向主管税务机关申请变更发行；发生第二项信息变化，应向主管税务机关申请注销发行。
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Article 7 A general taxpayer shall receive or purchase VAT invoices upon the strength of the Invoice Receiving or Purchasing Register, the IC card and the identity certificate of the handling person.
| | 第七条 一般纳税人凭《发票领购簿》、IC卡和经办人身份证明领购专用发票。
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Article 8 Under any of the following circumstances, a general taxpayer may not receive or purchase VAT invoices:
| | 第八条 一般纳税人有下列情形之一的，不得领购开具专用发票：
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1. The accounting system is unsound so that it cannot accurately provide the output tax, input tax, taxable amount and other relevant VAT information to the tax authorities (the scope of “other relevant VAT information” shall be determined by the state taxation bureau of each province, autonomous regions, municipality directly under the Central Government, or city under separate state planning, respectively);
| | （一）会计核算不健全，不能向税务机关准确提供增值税销项税额、进项税额、应纳税额数据及其他有关增值税税务资料的。上列其他有关增值税税务资料的内容，由省、自治区、直辖市和计划单列市国家税务局确定。
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2. it has committed an act violating the Law on the Administration of Tax Collection yet refuses to accept the handling result made by the tax authority;
| | （二）有《税收征管法》规定的税收违法行为，拒不接受税务机关处理的。
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3. it commits any of the following behaviors and fails to correct within the time limit prescribed by the tax authority:
| | （三）有下列行为之一，经税务机关责令限期改正而仍未改正的：
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a. issuing baseless VAT invoices;
| | 1、虚开增值税专用发票；
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b. printing VAT invoices without authorization;
| | 2、私自印制专用发票；
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c. buying VAT invoices from entities and individuals other than tax authorities;
| | 3、向税务机关以外的单位和个人买取专用发票；
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d. using VAT invoices borrowed from others;
| | 4、借用他人专用发票；
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e. failing to issue VAT invoices in accordance with Article 11 of these Provisions;
| | 5、未按本规定第十一条开具专用发票；
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f. failing to preserve VAT invoices and special-purpose equipment as required;
| | 6、未按规定保管专用发票和专用设备；
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g. failing to apply for modifying the issuance of the anti-forgery tax control system;
| | 7、未按规定申请办理防伪税控系统变更发行；
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h. failing to accept the inspection of the tax authority as required.
If, when falling under any of the above-mentioned circumstances, the general taxpayer has received or purchased VAT invoices, the competent tax authority shall temporarily detain its VAT invoices and IC card.
| | 8、未按规定接受税务机关检查。
有上列情形的，如已领购专用发票，主管税务机关应暂扣其结存的专用发票和IC卡。
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Article 9 The following circumstances shall be determined as “failing to preserve VAT invoices and special-purpose equipment as required” as provided in Article 8 of these Provisions:
| | 第九条 有下列情形之一的，为本规定第八条所称未按规定保管专用发票和专用设备：
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1. failing to assign a special person to safe-keep VAT invoices and special-purpose equipment;
| | （一）未设专人保管专用发票和专用设备；
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2. failing to safe-keep VAT invoices and special-purpose equipment in accordance with the requirements of tax authorities;
．．．．．． | | （二）未按税务机关要求存放专用发票和专用设备；
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