外企發(fā)票管理辦法英文

GeneralProvisions

Purpose

ThisInvoiceManagementMeasuresisformulatedtostandardizetheinvoicemanagementofforeigninvestedenterprises,ensuretheauthenticity,legalityandintegrityofinvoices,andcomplywithrelevantlaws,regulationsandtaxpoliciesinChina.Itaimstostrengthenthefinancialmanagementofenterprises,preventtaxrelatedrisks,andpromotethehealthyandstabledevelopmentofenterprises.

ScopeofApplication

Thismeasureappliestoallforeigninvestedenterprises(hereinafterreferredtoas"enterprises")registeredandoperatingwithintheterritoryofthePeople'sRepublicofChina.Itcoversalltypesofinvoicesinvolvedinthebusinessactivitiesofenterprises,includingbutnotlimitedtovalueaddedtaxspecialinvoices,valueaddedtaxordinaryinvoices,andotherspecialinvoicesstipulatedbyrelevantlawsandregulations.

Definitions

1.Invoice:Itreferstotheoriginalvoucherissuedandreceivedinpurchasingandsellinggoods,providingorreceivingservices,andengaginginotherbusinessactivities,whichisanimportantbasisforaccountingandtaxpayment.

2.IssuingParty:Theenterpriseorindividualthatissuesinvoicesinaccordancewithrelevantregulationswhensellinggoods,providingservices,orengaginginotherbusinessactivities.

3.ReceivingParty:Theenterpriseorindividualthatreceivesinvoiceswhenpurchasinggoods,acceptingservices,orengaginginotherbusinessactivities.

InvoiceAcquisition

GeneralRequirements

1.Whenpurchasinggoods,acceptingservices,orengaginginotherbusinessactivities,enterprisesshall,inaccordancewiththeregulations,obtainlegalandvalidinvoicesfromtheissuingparty.Thecontentoftheinvoiceshallbeconsistentwiththeactualbusinesstransaction,includingthename,quantity,unitprice,amount,etc.ofthegoodsorservices.

2.Enterprisesshallnotobtaininvoicesthroughillegalmeans,suchasforging,altering,orpurchasingfalseinvoices.Oncefound,relevantresponsiblepersonsshallbearcorrespondinglegalresponsibilities.

SpecificProcedures

1.PretransactionCommunication

Beforethetransaction,theenterprise'spurchasingdepartmentorrelevantbusinesspersonnelshallcommunicatewiththesupplierinadvancetoconfirmtheinvoiceissuingrequirements,includingthetypeofinvoice(valueaddedtaxspecialinvoiceorordinaryinvoice),thecontentoftheinvoice,andthetimeofinvoiceissuance.

Fortransactionsthatrequirevalueaddedtaxspecialinvoices,theenterpriseshallprovidethesupplierwiththecorrecttaxpayeridentificationnumber,companyname,address,contactphonenumber,andbankaccountinformationinatimelymanner.

2.InvoiceReceipt

Afterthecompletionofthetransaction,theenterprise'srelevantpersonnelshallcarefullycheckthereceivedinvoices.Thecheckitemsinclude:

Whethertheinvoiceisgenuine.Enterprisescanusetheofficialinvoiceverificationplatformofthetaxauthoritiestoverifytheauthenticityoftheinvoice.

Whetherthecontentoftheinvoiceiscompleteandaccurate,includingtheinvoicenumber,dateofissue,nameoftheissuingpartyandreceivingparty,descriptionofgoodsorservices,amount,taxamount,etc.

Whetherthesealontheinvoiceisclearandconformstotheregulations.Theinvoiceshallbeaffixedwiththespecialinvoicesealoftheissuingparty.

Ifanyproblemsarefoundwiththeinvoice,suchasanincorrectamount,incompleteinformation,orasuspectedfalseinvoice,theenterpriseshallimmediatelycontacttheissuingpartytorequestareissuanceorcorrectionoftheinvoice.

InvoiceIssuance

QualificationandConditions

1.Enterprisesthatmeettherequirementsofrelevantlawsandregulationsandhaveobtainedthequalificationforinvoiceissuancecanissueinvoicesinaccordancewiththeregulations.Forvalueaddedtaxgeneraltaxpayers,theycanissuevalueaddedtaxspecialinvoicesandordinaryinvoices;forsmallscaletaxpayers,theycangenerallyissuevalueaddedtaxordinaryinvoices,andcanapplytothetaxauthoritiesfortheissuanceofvalueaddedtaxspecialinvoicesundercertaincircumstances.

2.Enterprisesshallestablishasoundinvoiceissuingmanagementsystem,includinginvoiceissuingpersonneltraining,invoiceissuingequipmentmanagement,andinvoiceissuingprocesscontrol.

IssuanceProcedures

1.InvoiceInformationCollection

Theenterprise'ssalesdepartmentorrelevantbusinesspersonnelshallcollectaccurateinformationaboutthegoodsorservicessold,includingthename,quantity,unitprice,andamountofthegoodsorservices,aswellastheinformationofthereceivingparty(name,taxpayeridentificationnumber,address,etc.).

Thecollectedinformationshallbeverifiedandconfirmedtoensureitsaccuracyandauthenticity.

2.InvoiceIssuanceOperation

Invoiceissuingpersonnelshallusethetaxcontrolledinvoicingsystemapprovedbythetaxauthoritiestoissueinvoices.

Whenissuinginvoices,theyshallfillintheinvoiceinformationaccuratelyinaccordancewiththeactualbusinesssituation.Theinvoicenumber,dateofissue,nameoftheissuingpartyandreceivingparty,descriptionofgoodsorservices,amount,taxamount,etc.shallbefilledincompletelyandcorrectly.

Forvalueaddedtaxspecialinvoices,specialattentionshallbepaidtothecalculationandfillingofthetaxamount,andtheinvoiceshallbeissuedinaccordancewiththeapplicabletaxrate.

3.InvoiceDelivery

Aftertheinvoiceisissued,theenterpriseshalldelivertheinvoicetothereceivingpartyinatimelymanner.Thedeliverymethodcanbeonsitedelivery,postaldelivery,orelectronicdelivery(forelectronicinvoices).

Whenusingpostaldelivery,theenterpriseshallkeeptherelevantdeliveryvoucherstoprovethedeliveryoftheinvoice.

InvoiceStorageandArchiving

StorageRequirements

1.Enterprisesshallestablishaspecialinvoicestorageplace,whichshallbekeptclean,dry,andsafetopreventinvoicesfrombeingdamaged,lost,orstolen.

2.Invoicesshallbestoredinanorderlymanneraccordingtothetype,timeofissuance,andserialnumberoftheinvoice.Forpaperinvoices,theycanbestoredinspecialinvoicecabinetsorfileboxes;forelectronicinvoices,theyshallbestoredinasafeelectronicstoragesystemwithbackupmeasures.

ArchivingProcedures

1.RegularArchiving

Attheendofeachmonthorquarter,theenterprise'sfinancialdepartmentshallsortoutandarchivetheinvoicesusedinthecurrentperiod.Thearchivedinvoicesshallincludeboththeinvoicesissuedbytheenterpriseandtheinvoicesreceivedfromexternalparties.

Thearchivingmaterialsshallincludetheoriginalinvoices,invoicesummaries,andrelevantsupportingdocuments(suchascontracts,deliverynotes,etc.).

2.ArchivingPeriod

Accordingtorelevantregulations,thestorageperiodofinvoicesisgenerallyatleast10years.Duringthestorageperiod,enterprisesshallensuretheintegrityandreadabilityofthearchivedinvoices.

3.ArchivingManagement

Theenterpriseshallestablishaninvoicearchivingmanagementsystem,clearlydefiningtheresponsibilitiesofarchivingpersonnel,accessproceduresforarchivedinvoices,andthehandlingmethodsforexpiredinvoices.

InvoiceInspectionandSupervision

SelfinspectionbyEnterprises

1.Enterprisesshallregularlyconductselfinspectionsoninvoicemanagement.Theselfinspectionfrequencycanbemonthly,quarterly,orannually,dependingontheactualsituationoftheenterprise.

2.Theselfinspectioncontentincludes:

Whethertheinvoiceacquisition,issuance,storage,andarchivingcomplywithrelevantregulations.

Whetherthereareanyillegalorirregularbehaviorsininvoicemanagement,suchasfalseinvoicing,overinvoicing,orunderinvoicing.

Whethertheinvoiceinformationisconsistentwiththeactualbusinesstransactionsandaccountingrecords.

3.Ifproblemsarefoundduringtheselfinspection,theenterpriseshallimmediatelytakecorrectivemeasuresandreportthesituationtotherelevantmanagementdepartmentsinatimelymanner.

ExternalSupervision

1.Enterprisesshallactivelycooperatewiththetaxauthoritiesandotherrelevantdepartmentsininvoiceinspections.Whenthetaxauthoritiesconductonsiteinspectionsorrequirethesubmissionofinvoicerelatedmaterials,enterprisesshallprovidetrue,complete,andaccurateinformationinatimelymanner.

2.Ifanenterpriseisfoundtohaveviolatedinvoicemanagementregulationsduringtheexternalinspection,itshallacceptthecorrespondingpenaltiesinaccordancewiththelaw,includingfines,taxsupplements,andlatepaymentfines.

InvoiceRiskManagement

RiskIdentification

1.FalseInvoiceRisk

Enterprisesmayfacetheriskofreceivingfalseinvoices,whichmayleadtotaxrelatedlossesandlegalrisks.Thesourcesoffalseinvoicesmayincludeillegalsuppliersorforgers.

2.IncorrectInvoiceInformationRisk

Incorrectinvoiceinformation,suchasincorrectamounts,wrongtaxpayeridentificationnumbers,orincompletedescriptionsofgoodsorservices,mayaffecttheenterprise'saccountingandtaxpaymentcalculations,andmayalsoleadtotaxrelateddisputes.

3.InvoiceissuingIrregularityRisk

Irregularinvoiceissuingbehaviors,suchasoverinvoicing,underinvoicing,orissuinginvoiceswithoutactualbusinesstransactions,mayattracttheattentionofthetaxauthoritiesandresultinseverepenalties.

RiskPreventionandControlMeasures

1.SupplierManagement

Enterprisesshallestablishastrictsupplierevaluationandmanagementsystem.Beforecooperatingwithsuppliers,theyshallconductduediligenceonthesuppliers'businessqualifications,creditstatus,andtaxcompliancerecords.

Forsupplierswithahighriskoffalseinvoicing,theenterpriseshallavoidcooperationorstrengthensupervisionduringthecoo