国家税务总局关于贯彻实施《中华人民共和国发票管理办法》的通知

＜山西省新绛县＞

NOTICE ON IMPLEMENTATION OF THE METHODS OF THE PEOPLE’S REPUBLICOFCHINA FOR MANAGEMENT OF INVOICES

各省、自治区、直辖市税务局，各计划单列市税务局，沈阳、长春、哈尔滨、南京、武汉、成都、西安、广州市税务局：

＜山西省新绛县＞

To the tax bureaus of various provinces, autonomous regions and municipalities directly under the central government, tax bureaus ofvarious cities with separate planning, tax bureaus of Shenyang, Changchun,Harbin, Nanjing, Wuhan, Chengdu, Xian and Guangzhou:

经国务院批准，财政部于１９９３年１２月２３日颁发了《中华人民共和国发票管理办法》（以下简称《办法》）。

＜山西省新绛县＞

With approval from the State Council, the Ministry of Finance promulgated on December 23, 1993 the Methods of the People’s Republic of China for the Management of Invoices (hereinafter referred to as Methods).

为使《办法》更具可操作性，便于贯彻实施和开展宣传，根据《办法》的授权，国家税务总局制定了《〈中华人民共和国发票管理办法〉实施细则》（以下简称《细则》），并编写了《〈中华人民共和国发票管理办法〉宣传提纲》（以下简称《宣传提纲》）。

＜山西省新绛县＞

In order to make the Methods more operational and easy for implementation and unfolding publicity, in light of the authority granted by the Methods,the State Administration of Taxation has formulated the Detailed Rules forthe Implementation of the Methods of the People’s Republic of China forthe Management of Invoices (hereinafter referred to as Detailed Rules),and has compiled the Publicity Outline for the Methods of the People’s Republic of China for the Management of Invoices (hereinafter referred toas Publicity Outline).

现将《办法》转发给你们，《细则》和《宣传提纲》一并下发，并就贯彻实施《办法》的有关问题通知如下：

＜山西省新绛县＞

The Methods, along with the Detailed Rules and Publicity Outline, are hereby transmitted to you.The Notice on related issues concerning implementation of the Methods is given as follows:

一、提高认识、加强领导。

＜山西省新绛县＞

I. Enhancing understanding and strengthening leadership.

《办法》是我国第一部由国务院批准发布的发票管理行政法规。

＜山西省新绛县＞

The Methods are China’s first set administrative regulations on the management of invoices published with the approval of the State Council.

《办法》的颁布，标志着我国发票管理在规范化、法制化方面迈上了一个新台阶。

＜山西省新绛县＞

Its promulgation marks a new stage in the standardization and legalization of the management of China’s invoices.

它统一了我国现行的发票管理制度，强化了税务机关的发票管理职能，规范了发票管理程序，加重了对发票违法行为的处罚力度；同时，严格了对税务机关行使职权的约束，体现了对印制、使用发票单位和个人合法权益的保护。

＜山西省新绛县＞

It unifies China’s current invoice management system, strengthens the functions of tax authorities over invoice management, standardizes the procedures for invoice management, increases the dynamics of punishment of law-breaking acts related toinvoices, imposes strict restraint on the tax authorities’ exercise offunctions and powers, and embodies the protection of the legal rights andinterests of the units and individuals who print and use invoices.

这不仅有利于进一步健全税收征管法规体系，切实加强发票管理工作，更好地发挥税收的监控职能，而且有利于维护市场经济秩序，促进公平竞争，推进改革开放和经济建设持续、快速、健康地发展。

＜山西省新绛县＞

This not only helps further improve the legal system for tax collection and management, conscientiously strengthen the work of invoice management and give a better place to the functions of taxation supervision and control, but also helps maintain the market economic order, promote fair competition, and boost reform, opening up and the sustained, rapid and sound development of economic construction.

因此，各级税务机关和广大税务干部务必提高认识，统一思想，不仅要看到《办法》的颁布对于加强税收征管，提高发票管理水平的重要意义，还应充分认识到它在社会主义市场经济体制建立过程中的重要作用。

＜山西省新绛县＞

Therefore, tax authorities a tall levels and the vast number of taxation cadres must heighten theirunderstanding and unify their thinking;they should not only see the important significance of the promulgation of the Methods to the strengthening of tax collection and management and to raising the level of invoice management, but should also fully realize its important role in the establishment of the socialist market economic structure.

各地要把《办法》的贯彻实施当成一件大事来抓，切实加强领导，抓紧制定出贯彻实施的具体意见和措施，及时向当地党政领导汇报并与有关部门沟通，以利各方面的支持与配合，确保这项工作扎实有效地进行。

＜山西省新绛县＞

The various localities should regard implementation of the Methods as a major event and pay close attention to it, conscientiously strengthen leadership, step up formulation of concrete opinions and measures for its implementation and promptly report to local Party and government leadership and communicate with related departments, so as to facilitate support and coordination among various quarters and ensure the solid and effective proceeding of this work.

二、认真组织学习培训，广泛开展宣传教育。

＜山西省新绛县＞

II. Conscientiously organizing study and training and unfolding extensive publicity and education.

各地税务机关要积极组织力量，认真抓好《办法》及其《细则》的学习，培训和宣传工作，根据国家税务总局的部署，结合征管法和新税制的学习、培训、宣传工作，有重点地举办发票培训班，组织广大税务干部和印票，用票单位和个人认真学习《办法》、《细则》，掌握其基本精神和内容，明确各自的权利（力）和义务，为《办法》和《细则》的贯彻实施做好准备。

＜山西省新绛县＞

Tax authorities in various localities should actively organize forces, pay earnest and close attention to the study, training and publicity of the Methods and Detailed Rules.In line with the plan of the State Administration of Taxation and in combination with the Law for Tax Collection and Management and the study, training and publicity of the new tax system, selectively organize invoice-training classes, organize the vast number of taxation cadres and the units and individuals who engage in the printing and use of invoices to conscientiously study the Methods and Detailed Rules, grasp their basic spirit and contents, clearly define their respective rights and duties and make proper preparation for the implementation of the Methods and Detailed Rules.

同时，要充分利用广播、电视、报刊等宣传工具以及各种宣传手段，开展广泛深入的宣传教育活动，增加社会对发票管理法规的了解，增强依法使用发票的社会意识，强化发票领域的社会监督，为提高发票管理质量打下坚实的群众基础。

＜山西省新绛县＞

At the same time, it is necessary to make full use of such publicity media as broadcast, TV, newspapers and magazines as well as various publicity means, unfold extensive and intensive publicity and educational activities, so as to incr

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