國(guó)家稅務(wù)總局關(guān)于修改《中華人民共和國(guó)發(fā)票管理辦法實(shí)施細(xì)則》的決定_?？谑腥嗣裾?/title> <link rel="stylesheet" href="../../../../material/css/common_2019.css"> <link rel="stylesheet" href="../../../../material/css/alert_2019.css"> <link rel="stylesheet" href="../../../../material/css/xbcon.css"> <link rel="stylesheet" href="../../../../material/css/shareStyle.css"> <link rel="shortcut icon" href="/images/favicon.ico" type="image/x-icon" /> <link rel="stylesheet" href="../../../../material/css/szf_share.css"> <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> <script>var V_PATH="/";window.onerror=function(){ return true; };</script> </head> <body> <h1><a href="http://www.mte-d.com/">欧美亚洲日韩精品_亚洲一级免费在线免费视频_无码中文字幕av免费播_色欲网天天无码av</a></h1><div id="1z7hd" class="pl_css_ganrao" style="display: none;"><thead id="1z7hd"><dfn id="1z7hd"><tt id="1z7hd"><thead id="1z7hd"></thead></tt></dfn></thead><video id="1z7hd"><th id="1z7hd"><i 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class="main"> <div id="uot8lrifyast" class="powz accbg" accidx="67"><a href="../../../../" target="_self" title="中國(guó)海口政府門(mén)戶網(wǎng)站" class="CurrChnlCls">中國(guó)?？谡T(mén)戶網(wǎng)站</a> >> <a href="../../../" target="_self" title="互動(dòng)交流" class="CurrChnlCls">互動(dòng)交流</a> >> <a href="../../" target="_self" title="業(yè)務(wù)知識(shí)庫(kù)" class="CurrChnlCls">業(yè)務(wù)知識(shí)庫(kù)</a> >> <a href="../" target="_self" title="稅務(wù)" class="CurrChnlCls">稅務(wù)</a> >> 正文 </div> <div id="uot8lrifyast" class="maincon"> <h1 class="maincon-t">國(guó)家稅務(wù)總局關(guān)于修改《中華人民共和國(guó)發(fā)票管理辦法實(shí)施細(xì)則》的決定</h1> <div id="uot8lrifyast" class="maincon-i">中國(guó)海口政府門(mén)戶網(wǎng)站　　更新時(shí)間：2024-02-05 15:09 　　來(lái)源：國(guó)家稅務(wù)總局　　</div> <div id="uot8lrifyast" class="maincon-p"><input class="btn" onClick="javascript:window.print()" type="button" value="打印此文" name="print2" /> <input class="btn" onClick="window.close()" type="button" value="關(guān)閉窗口" name="close2" /></div> <div class="uot8lrifyast" id="zl_Articel" class="maincon-c"> <div id="uot8lrifyast" class="trs_editor_view TRS_UEDITOR trs_paper_default trs_web"><p style="text-align: center; font-size: 14px; line-height: 1.75em;"><span style="text-wrap: wrap; font-family: 仿宋_GB2312; font-size: 14px; color: rgb(0, 0, 0);">（2024年1月15日國(guó)家稅務(wù)總局令第56號(hào)公布自2024年3月1日起施行）</span></p><p style="text-align: center; font-size: 14px; line-height: 1.75em;"><span data-index="10" style="color: rgb(48, 111, 199); text-wrap: wrap; font-family: 仿宋_GB2312; font-size: 14px;"><br/></span></p><p style="text-align: center; font-size: 19px; line-height: 1.75em;"><span style="font-family: 仿宋_GB2312; background-color: rgb(255, 255, 255); font-size: 19px; color: rgb(0, 0, 0);">國(guó)家稅務(wù)總局令?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: center; font-size: 19px; line-height: 1.75em;"><span data-index="8" style="font-family: 仿宋_GB2312; font-size: 19px;">?<span style="color: rgb(0, 0, 0); font-family: 仿宋_GB2312; font-size: 19px;">第?56?號(hào)</span>?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: center; font-size: 21px; line-height: 1.75em;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: center; font-size: 21px; line-height: 1.75em;"><span style="font-family: 仿宋_GB2312;">?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; font-size: 21px; line-height: 1.75em;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">《國(guó)家稅務(wù)總局關(guān)于修改〈中華人民共和國(guó)發(fā)票管理辦法實(shí)施細(xì)則〉的決定》已經(jīng)2023年12月29日國(guó)家稅務(wù)總局第3次局務(wù)會(huì)議審議通過(guò)，現(xiàn)予公布，自2024年3月1日起施行。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 39px; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; font-size: 21px;"><br/></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; font-size: 21px; line-height: 1.75em;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: right; font-size: 21px; line-height: 1.75em;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">? ?國(guó)家稅務(wù)總局局長(zhǎng)：胡靜林</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: right; font-size: 21px; line-height: 1.75em;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: right; font-size: 21px; line-height: 1.75em;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">2024年1月15日 ?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; font-weight: normal; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); text-wrap: wrap; background-color: rgb(255, 255, 255); break-after: avoid; text-align: center; font-family: "Times New Roman"; font-size: 24px; line-height: 1.75em;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><h1 style="margin: 0 0px;padding: 0px;box-sizing: border-box;font-weight: normal;-webkit-tap-highlight-color: rgba(0, 0, 0, 0);color: rgb(51, 51, 51);text-wrap: wrap;background-color: rgb(255, 255, 255);break-after: avoid;text-align: center;line-height: 36px;font-family: 'Times New Roman';font-size: 24px"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">國(guó)家稅務(wù)總局關(guān)于修改《中華人民共和國(guó)</span></h1><h1 style="margin: 0 0px;padding: 0px;box-sizing: border-box;font-weight: normal;-webkit-tap-highlight-color: rgba(0, 0, 0, 0);color: rgb(51, 51, 51);text-wrap: wrap;background-color: rgb(255, 255, 255);break-after: avoid;text-align: center;line-height: 36px;font-family: 'Times New Roman';font-size: 24px"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">發(fā)票管理辦法實(shí)施細(xì)則》的決定</span></h1><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">為保障《中華人民共和國(guó)發(fā)票管理辦法》(以下簡(jiǎn)稱《辦法》)頒布后有效實(shí)施，國(guó)家稅務(wù)總局決定對(duì)《中華人民共和國(guó)發(fā)票管理辦法實(shí)施細(xì)則》作如下修改：</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">一、增加一條，作為第三條：“《辦法》第三條所稱電子發(fā)票是指在購(gòu)銷商品、提供或者接受服務(wù)以及從事其他經(jīng)營(yíng)活動(dòng)中，按照稅務(wù)機(jī)關(guān)發(fā)票管理規(guī)定以數(shù)據(jù)電文形式開(kāi)具、收取的收付款憑證。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">“電子發(fā)票與紙質(zhì)發(fā)票的法律效力相同，任何單位和個(gè)人不得拒收?！?/span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">二、增加一條，作為第四條：“稅務(wù)機(jī)關(guān)建設(shè)電子發(fā)票服務(wù)平臺(tái)，為用票單位和個(gè)人提供數(shù)字化等形態(tài)電子發(fā)票開(kāi)具、交付、查驗(yàn)等服務(wù)?！?/span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">三、增加一條，作為第五條：“稅務(wù)機(jī)關(guān)應(yīng)當(dāng)按照法律、行政法規(guī)的規(guī)定，建立健全發(fā)票數(shù)據(jù)安全管理制度，保障發(fā)票數(shù)據(jù)安全。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">“單位和個(gè)人按照國(guó)家稅務(wù)總局有關(guān)規(guī)定開(kāi)展發(fā)票數(shù)據(jù)處理活動(dòng)，依法承擔(dān)發(fā)票數(shù)據(jù)安全保護(hù)義務(wù)，不得超過(guò)規(guī)定的數(shù)量存儲(chǔ)發(fā)票數(shù)據(jù)，不得違反規(guī)定使用、非法出售或非法向他人提供發(fā)票數(shù)據(jù)?！?/span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">四、第四條改為第七條，第一款修改為：“發(fā)票的基本內(nèi)容包括:發(fā)票的名稱、發(fā)票代碼和號(hào)碼、聯(lián)次及用途、客戶名稱、開(kāi)戶銀行及賬號(hào)、商品名稱或經(jīng)營(yíng)項(xiàng)目、計(jì)量單位、數(shù)量、單價(jià)、大小寫(xiě)金額、<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">稅率（征收率）、稅額、</span>開(kāi)票人、開(kāi)票日期、開(kāi)票單位（個(gè)人）名稱（章）等。”</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">五、第五條改為第八條，修改為：“<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">領(lǐng)用發(fā)票單位可以書(shū)面向稅務(wù)機(jī)關(guān)要求使用印有本單位名稱的發(fā)票，稅務(wù)機(jī)關(guān)依據(jù)《辦法》第十五條的規(guī)定，確認(rèn)印有該單位名稱發(fā)票的種類和數(shù)量?！?/span></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">六、第六條改為第九條，修改為：“稅務(wù)機(jī)關(guān)<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">根據(jù)政府采購(gòu)合同和發(fā)票防偽用品管理要求</span>對(duì)印制發(fā)票企業(yè)實(shí)施監(jiān)督管理?！?/span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">七、第十條改為第十三條，第一款修改為：“監(jiān)制發(fā)票的稅務(wù)機(jī)關(guān)根據(jù)需要下達(dá)發(fā)票印制通知書(shū)，印制企業(yè)必須按照要求印制?！?/span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">八、第十三條改為第十六條，第一款修改為：“《辦法》第十五條所稱發(fā)票專用章是指<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">領(lǐng)用發(fā)票</span>單位和個(gè)人在其開(kāi)具<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">紙質(zhì)</span>發(fā)票時(shí)加蓋的有其名稱、<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">統(tǒng)一社會(huì)信用代碼或者納稅人識(shí)別號(hào)</span>、發(fā)票專用章字樣的印章。”</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">九、第十五條改為<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">第十八條，</span>修改為：“《辦法》第十五條所稱<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">領(lǐng)用</span>方式是指批量供應(yīng)、交舊<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">領(lǐng)</span>新<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">、</span>驗(yàn)舊<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">領(lǐng)</span>新<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">、額度確定</span>等方式。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">“稅務(wù)機(jī)關(guān)根據(jù)單位和個(gè)人的稅收風(fēng)險(xiǎn)程度、納稅信用級(jí)別、實(shí)際經(jīng)營(yíng)情況確定或調(diào)整其領(lǐng)用發(fā)票的種類、數(shù)量、額度以及領(lǐng)用方式?！?/span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">十、刪除第十六條、第十八條、第二十一條、第二十二條、第二十三條、第三十七條。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">十一、增加一條，作為<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">第二十五條</span>:“<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">《辦法》第十九條規(guī)定的不得變更金額，包括不得變更涉及金額計(jì)算的單價(jià)和數(shù)量。</span>”</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">十二、第二十七條改為<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">第二十六條，</span>修改為：“開(kāi)具<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">紙質(zhì)</span>發(fā)票后，如發(fā)生銷<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">售</span>退回<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">、開(kāi)票有誤、應(yīng)稅服務(wù)中止等情形，需要作廢發(fā)票</span>的，<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">應(yīng)當(dāng)</span>收回原發(fā)票全部聯(lián)次并注明‘作廢’字樣<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">后作廢發(fā)票</span>。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">“開(kāi)具<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">紙質(zhì)</span>發(fā)票后，如發(fā)生銷售<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">退回、開(kāi)票有誤、應(yīng)稅服務(wù)中止、銷售折讓等情形，需要開(kāi)具紅字發(fā)票的，應(yīng)當(dāng)</span>收回原發(fā)票<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">全部聯(lián)次</span>并注明‘<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">紅沖</span>’字樣后開(kāi)具紅字發(fā)票。<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">無(wú)法收回原發(fā)票全部聯(lián)次的，應(yīng)當(dāng)取得對(duì)方有效證明后開(kāi)具紅字發(fā)票。</span>”</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">十三、增加一條，作為第二十七條：“開(kāi)具電子發(fā)票后，如發(fā)生銷售退回、開(kāi)票有誤、應(yīng)稅服務(wù)中止、銷售折讓等情形的，應(yīng)當(dāng)按照規(guī)定開(kāi)具紅字發(fā)票。”</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">十四、第二十八條修改為：“單位和個(gè)人在開(kāi)具發(fā)票時(shí)，<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">應(yīng)當(dāng)</span>填寫(xiě)項(xiàng)目齊全，內(nèi)容真實(shí)<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">。</span></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">“<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">開(kāi)具紙質(zhì)發(fā)票應(yīng)當(dāng)</span>按照發(fā)票號(hào)碼順序填開(kāi)，字跡清楚，全部聯(lián)次一次打印，內(nèi)容完全一致，并在發(fā)票聯(lián)和抵扣聯(lián)加蓋發(fā)票專用章?！?/span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">十五、增加一條，作為第二十九條：“《辦法》第二十一條所稱與實(shí)際經(jīng)營(yíng)業(yè)務(wù)情況不符是指具有下列行為之一的：</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">“（一）未購(gòu)銷商品、未提供或者接受服務(wù)、未從事其他經(jīng)營(yíng)活動(dòng)，而開(kāi)具或取得發(fā)票；</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">“（二）有購(gòu)銷商品、提供或者接受服務(wù)、從事其他經(jīng)營(yíng)活動(dòng)，但開(kāi)具或取得的發(fā)票載明的購(gòu)買(mǎi)方、銷售方、商品名稱或經(jīng)營(yíng)項(xiàng)目、金額等與實(shí)際情況不符?！?/span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">十六、增加一條，作為<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">第三十一條</span>：“<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">單位和個(gè)人向委托人提供發(fā)票領(lǐng)用、開(kāi)具等服務(wù)，應(yīng)當(dāng)接受稅務(wù)機(jī)關(guān)監(jiān)管，所存儲(chǔ)發(fā)票數(shù)據(jù)的最大數(shù)量應(yīng)當(dāng)符合稅務(wù)機(jī)關(guān)的規(guī)定。</span>”</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">十七、增加一條，作為<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">第三十二條</span>：“<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">開(kāi)發(fā)電子發(fā)票信息系統(tǒng)為他人提供發(fā)票數(shù)據(jù)查詢、下載、存儲(chǔ)、使用等涉稅服務(wù)的，應(yīng)當(dāng)符合稅務(wù)機(jī)關(guān)的數(shù)據(jù)標(biāo)準(zhǔn)和管理規(guī)定，并與委托人簽訂協(xié)議，不得超越授權(quán)范圍使用發(fā)票數(shù)據(jù)。</span>”</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">十八、增加一條，作為第三十四條：“《辦法》第二十六條所稱身份驗(yàn)證是指單位和個(gè)人在領(lǐng)用、開(kāi)具、代開(kāi)發(fā)票時(shí)，其經(jīng)辦人應(yīng)當(dāng)實(shí)名辦稅?！?/span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">十九、增加一條，作為第三十六條：“稅務(wù)機(jī)關(guān)在發(fā)票檢查中，可以對(duì)發(fā)票數(shù)據(jù)進(jìn)行提取、調(diào)出、查閱、復(fù)制。”</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">二十、第三十四條改為<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">第三十九條，</span>修改為：“稅務(wù)機(jī)關(guān)對(duì)違反發(fā)票管理法規(guī)的行為依法進(jìn)行處罰的，由縣以上稅務(wù)機(jī)關(guān)決定；罰款額在2000元以下的，可由稅務(wù)所決定?！?/span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">二十一、增加一條，作為第四十條：“《辦法》第三十三條第六項(xiàng)規(guī)定以其他憑證代替發(fā)票使用的，包括：</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">“（一）應(yīng)當(dāng)開(kāi)具發(fā)票而未開(kāi)具發(fā)票，以其他憑證代替發(fā)票使用；</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">“（二）應(yīng)當(dāng)取得發(fā)票而未取得發(fā)票，以發(fā)票外的其他憑證或者自制憑證用于抵扣稅款、出口退稅、稅前扣除和財(cái)務(wù)報(bào)銷；</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">“（三）取得不符合規(guī)定的發(fā)票，用于抵扣稅款、出口退稅、稅前扣除和財(cái)務(wù)報(bào)銷。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">“構(gòu)成逃避繳納稅款、騙取出口退稅、虛開(kāi)發(fā)票的，按照《中華人民共和國(guó)稅收征收管理法》《辦法》相關(guān)規(guī)定執(zhí)行?！?/span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">二十二、第三十五條改為<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">第四十一條，</span>修改為：“《辦法》<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">第三十八條</span>所稱的公告是指，稅務(wù)機(jī)關(guān)應(yīng)當(dāng)在辦稅場(chǎng)所或者廣播、電視、報(bào)紙、期刊、網(wǎng)絡(luò)等新聞媒體上公告納稅人發(fā)票違法的情況。公告內(nèi)容包括：納稅人名稱、<span style="line-height: 27px; font-family: 仿宋_GB2312; font-size: 21px;">統(tǒng)一社會(huì)信用代碼或者</span>納稅人識(shí)別號(hào)、經(jīng)營(yíng)地點(diǎn)、違反發(fā)票管理法規(guī)的具體情況?！?/span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">二十三、增加一條，作為第四十三條：“計(jì)劃單列市稅務(wù)局參照《辦法》中省、自治區(qū)、直轄市稅務(wù)局的職責(zé)做好發(fā)票管理工作。”</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">二十四、第三條、第七條、第十四條、第三十一條中的“發(fā)票”修改為“紙質(zhì)發(fā)票”。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">二十五、第三章名稱以及第十四條中的“領(lǐng)購(gòu)”修改為“領(lǐng)用”。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">此外，對(duì)條文順序和個(gè)別文字作相應(yīng)調(diào)整和修改。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">本決定自2024年3月1日起施行。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.5; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">《中華人民共和國(guó)發(fā)票管理辦法實(shí)施細(xì)則》根據(jù)本決定作相應(yīng)修改，重新公布。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: center; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: center; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">中華人民共和國(guó)發(fā)票管理辦法實(shí)施細(xì)則</span></p><p style="margin: 8px 0px 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); line-height: 1.3; color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); font-size: 21px;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（2011年2月14日國(guó)家稅務(wù)總局令第25號(hào)公布??根據(jù)2014年12月27日《國(guó)家稅務(wù)總局關(guān)于修改〈中華人民共和國(guó)發(fā)票管理辦法實(shí)施細(xì)則〉的決定》第一次修正??根據(jù)2018年6月15日《國(guó)家稅務(wù)總局關(guān)于修改部分稅務(wù)部門(mén)規(guī)章的決定》第二次修正??根據(jù)2019年7月24日《國(guó)家稅務(wù)總局關(guān)于公布取消一批稅務(wù)證明事項(xiàng)以及廢止和修改部分規(guī)章規(guī)范性文件的決定》第三次修正??根據(jù)2024年1月15日《國(guó)家稅務(wù)總局關(guān)于修改〈中華人民共和國(guó)發(fā)票管理辦法實(shí)施細(xì)則〉的決定》第四次修正）</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><ul style="list-style-type: none;" class=" list-paddingleft-2"><li style="margin: 0px; padding: 0px; box-sizing: border-box; list-style: inside none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); text-align: center;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第一章?總則</span></li></ul><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第一條　根據(jù)《中華人民共和國(guó)發(fā)票管理辦法》(以下簡(jiǎn)稱《辦法》)規(guī)定，制定本實(shí)施細(xì)則。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第二條　在全國(guó)范圍內(nèi)統(tǒng)一式樣的發(fā)票，由國(guó)家稅務(wù)總局確定。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">在省、自治區(qū)、直轄市范圍內(nèi)統(tǒng)一式樣的發(fā)票，由省、自治區(qū)、直轄市稅務(wù)局（以下簡(jiǎn)稱省稅務(wù)局）確定。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第三條　《辦法》第三條所稱電子發(fā)票是指在購(gòu)銷商品、提供或者接受服務(wù)以及從事其他經(jīng)營(yíng)活動(dòng)中，按照稅務(wù)機(jī)關(guān)發(fā)票管理規(guī)定以數(shù)據(jù)電文形式開(kāi)具、收取的收付款憑證。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">電子發(fā)票與紙質(zhì)發(fā)票的法律效力相同，任何單位和個(gè)人不得拒收。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第四條　稅務(wù)機(jī)關(guān)建設(shè)電子發(fā)票服務(wù)平臺(tái)，為用票單位和個(gè)人提供數(shù)字化等形態(tài)電子發(fā)票開(kāi)具、交付、查驗(yàn)等服務(wù)。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第五條　稅務(wù)機(jī)關(guān)應(yīng)當(dāng)按照法律、行政法規(guī)的規(guī)定，建立健全發(fā)票數(shù)據(jù)安全管理制度，保障發(fā)票數(shù)據(jù)安全。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">單位和個(gè)人按照國(guó)家稅務(wù)總局有關(guān)規(guī)定開(kāi)展發(fā)票數(shù)據(jù)處理活動(dòng)，依法承擔(dān)發(fā)票數(shù)據(jù)安全保護(hù)義務(wù)，不得超過(guò)規(guī)定的數(shù)量存儲(chǔ)發(fā)票數(shù)據(jù)，不得違反規(guī)定使用、非法出售或非法向他人提供發(fā)票數(shù)據(jù)。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第六條　紙質(zhì)發(fā)票的基本聯(lián)次包括存根聯(lián)、發(fā)票聯(lián)、記賬聯(lián)。存根聯(lián)由收款方或開(kāi)票方留存?zhèn)洳?；發(fā)票聯(lián)由付款方或受票方作為付款原始憑證；記賬聯(lián)由收款方或開(kāi)票方作為記賬原始憑證。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">省以上稅務(wù)機(jī)關(guān)可根據(jù)紙質(zhì)發(fā)票管理情況以及納稅人經(jīng)營(yíng)業(yè)務(wù)需要，增減除發(fā)票聯(lián)以外的其他聯(lián)次，并確定其用途。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第七條　發(fā)票的基本內(nèi)容包括:發(fā)票的名稱、發(fā)票代碼和號(hào)碼、聯(lián)次及用途、客戶名稱、開(kāi)戶銀行及賬號(hào)、商品名稱或經(jīng)營(yíng)項(xiàng)目、計(jì)量單位、數(shù)量、單價(jià)、大小寫(xiě)金額、稅率（征收率）、稅額、開(kāi)票人、開(kāi)票日期、開(kāi)票單位（個(gè)人）名稱（章）等。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">省以上稅務(wù)機(jī)關(guān)可根據(jù)經(jīng)濟(jì)活動(dòng)以及發(fā)票管理需要，確定發(fā)票的具體內(nèi)容。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第八條　領(lǐng)用發(fā)票單位可以書(shū)面向稅務(wù)機(jī)關(guān)要求使用印有本單位名稱的發(fā)票，稅務(wù)機(jī)關(guān)依據(jù)《辦法》第十五條的規(guī)定，確認(rèn)印有該單位名稱發(fā)票的種類和數(shù)量。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-indent: 0px; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: center; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><ul style="list-style-type: none;" class=" list-paddingleft-2"><li style="margin: 0px; padding: 0px; box-sizing: border-box; list-style: inside none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); text-align: center;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第二章?發(fā)票的印制</span></li></ul><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-indent: 0px; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第九條　稅務(wù)機(jī)關(guān)根據(jù)政府采購(gòu)合同和發(fā)票防偽用品管理要求對(duì)印制發(fā)票企業(yè)實(shí)施監(jiān)督管理。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第十條　全國(guó)統(tǒng)一的紙質(zhì)發(fā)票防偽措施由國(guó)家稅務(wù)總局確定，省稅務(wù)局可以根據(jù)需要增加本地區(qū)的紙質(zhì)發(fā)票防偽措施,并向國(guó)家稅務(wù)總局備案。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">紙質(zhì)發(fā)票防偽專用品應(yīng)當(dāng)按照規(guī)定專庫(kù)保管，不得丟失。次品、廢品應(yīng)當(dāng)在稅務(wù)機(jī)關(guān)監(jiān)督下集中銷毀。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第十一條　全國(guó)統(tǒng)一發(fā)票監(jiān)制章是稅務(wù)機(jī)關(guān)管理發(fā)票的法定標(biāo)志，其形狀、規(guī)格、內(nèi)容、印色由國(guó)家稅務(wù)總局規(guī)定。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第十二條　全國(guó)范圍內(nèi)發(fā)票換版由國(guó)家稅務(wù)總局確定；省、自治區(qū)、直轄市范圍內(nèi)發(fā)票換版由省稅務(wù)局確定。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">發(fā)票換版時(shí)，應(yīng)當(dāng)進(jìn)行公告。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第十三條　監(jiān)制發(fā)票的稅務(wù)機(jī)關(guān)根據(jù)需要下達(dá)發(fā)票印制通知書(shū)，印制企業(yè)必須按照要求印制。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">發(fā)票印制通知書(shū)應(yīng)當(dāng)載明印制發(fā)票企業(yè)名稱、用票單位名稱、發(fā)票名稱、發(fā)票代碼、種類、聯(lián)次、規(guī)格、印色、印制數(shù)量、起止號(hào)碼、交貨時(shí)間、地點(diǎn)等內(nèi)容。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第十四條??印制發(fā)票企業(yè)印制完畢的成品應(yīng)當(dāng)按照規(guī)定驗(yàn)收后專庫(kù)保管，不得丟失。廢品應(yīng)當(dāng)及時(shí)銷毀。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-indent: 0px; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><ul style="list-style-type: none;" class=" list-paddingleft-2"><li style="margin: 0px; padding: 0px; box-sizing: border-box; list-style: inside none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); text-align: center;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第三章?發(fā)票的領(lǐng)用</span></li></ul><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-indent: 0px; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第十五條　《辦法》第十五條所稱經(jīng)辦人身份證明是指經(jīng)辦人的居民身份證、護(hù)照或者其他能證明經(jīng)辦人身份的證件。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第十六條　《辦法》第十五條所稱發(fā)票專用章是指領(lǐng)用發(fā)票單位和個(gè)人在其開(kāi)具紙質(zhì)發(fā)票時(shí)加蓋的有其名稱、統(tǒng)一社會(huì)信用代碼或者納稅人識(shí)別號(hào)、發(fā)票專用章字樣的印章。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">發(fā)票專用章式樣由國(guó)家稅務(wù)總局確定。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第十七條　稅務(wù)機(jī)關(guān)對(duì)領(lǐng)用紙質(zhì)發(fā)票單位和個(gè)人提供的發(fā)票專用章的印模應(yīng)當(dāng)留存?zhèn)洳椤?/span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第十八條　《辦法》第十五條所稱領(lǐng)用方式是指批量供應(yīng)、交舊領(lǐng)新、驗(yàn)舊領(lǐng)新、額度確定等方式。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">稅務(wù)機(jī)關(guān)根據(jù)單位和個(gè)人的稅收風(fēng)險(xiǎn)程度、納稅信用級(jí)別、實(shí)際經(jīng)營(yíng)情況確定或調(diào)整其領(lǐng)用發(fā)票的種類、數(shù)量、額度以及領(lǐng)用方式。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第十九條　《辦法》第十五條所稱發(fā)票使用情況是指發(fā)票領(lǐng)用存情況及相關(guān)開(kāi)票數(shù)據(jù)。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第二十條　《辦法》第十六條所稱書(shū)面證明是指有關(guān)業(yè)務(wù)合同、協(xié)議或者稅務(wù)機(jī)關(guān)認(rèn)可的其他資料。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第二十一條　稅務(wù)機(jī)關(guān)應(yīng)當(dāng)與受托代開(kāi)發(fā)票的單位簽訂協(xié)議，明確代開(kāi)發(fā)票的種類、對(duì)象、內(nèi)容和相關(guān)責(zé)任等內(nèi)容。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><ul style="list-style-type: none;" class=" list-paddingleft-2"><li style="margin: 0px; padding: 0px; box-sizing: border-box; list-style: inside none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); text-align: center;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第四章?發(fā)票的開(kāi)具和保管</span></li></ul><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第二十二條　《辦法》第十八條所稱特殊情況下，由付款方向收款方開(kāi)具發(fā)票，是指下列情況：</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（一）收購(gòu)單位和扣繳義務(wù)人支付個(gè)人款項(xiàng)時(shí)；</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（二）國(guó)家稅務(wù)總局認(rèn)為其他需要由付款方向收款方開(kāi)具發(fā)票的。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第二十三條　向消費(fèi)者個(gè)人零售小額商品或者提供零星服務(wù)的，是否可免予逐筆開(kāi)具發(fā)票，由省稅務(wù)局確定。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第二十四條　填開(kāi)發(fā)票的單位和個(gè)人必須在發(fā)生經(jīng)營(yíng)業(yè)務(wù)確認(rèn)營(yíng)業(yè)收入時(shí)開(kāi)具發(fā)票。未發(fā)生經(jīng)營(yíng)業(yè)務(wù)一律不準(zhǔn)開(kāi)具發(fā)票。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第二十五條　《辦法》第十九條規(guī)定的不得變更金額，包括不得變更涉及金額計(jì)算的單價(jià)和數(shù)量。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第二十六條　開(kāi)具紙質(zhì)發(fā)票后，如發(fā)生銷售退回、開(kāi)票有誤、應(yīng)稅服務(wù)中止等情形，需要作廢發(fā)票的，應(yīng)當(dāng)收回原發(fā)票全部聯(lián)次并注明“作廢”字樣后作廢發(fā)票。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">開(kāi)具紙質(zhì)發(fā)票后，如發(fā)生銷售退回、開(kāi)票有誤、應(yīng)稅服務(wù)中止、銷售折讓等情形，需要開(kāi)具紅字發(fā)票的，應(yīng)當(dāng)收回原發(fā)票全部聯(lián)次并注明“紅沖”字樣后開(kāi)具紅字發(fā)票。無(wú)法收回原發(fā)票全部聯(lián)次的，應(yīng)當(dāng)取得對(duì)方有效證明后開(kāi)具紅字發(fā)票。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第二十七條　開(kāi)具電子發(fā)票后，如發(fā)生銷售退回、開(kāi)票有誤、應(yīng)稅服務(wù)中止、銷售折讓等情形的，應(yīng)當(dāng)按照規(guī)定開(kāi)具紅字發(fā)票。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第二十八條　單位和個(gè)人在開(kāi)具發(fā)票時(shí)，應(yīng)當(dāng)填寫(xiě)項(xiàng)目齊全，內(nèi)容真實(shí)。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">開(kāi)具紙質(zhì)發(fā)票應(yīng)當(dāng)按照發(fā)票號(hào)碼順序填開(kāi)，字跡清楚，全部聯(lián)次一次打印，內(nèi)容完全一致，并在發(fā)票聯(lián)和抵扣聯(lián)加蓋發(fā)票專用章。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第二十九條　《辦法》第二十一條所稱與實(shí)際經(jīng)營(yíng)業(yè)務(wù)情況不符是指具有下列行為之一的：</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（一）未購(gòu)銷商品、未提供或者接受服務(wù)、未從事其他經(jīng)營(yíng)活動(dòng)，而開(kāi)具或取得發(fā)票；</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（二）有購(gòu)銷商品、提供或者接受服務(wù)、從事其他經(jīng)營(yíng)活動(dòng)，但開(kāi)具或取得的發(fā)票載明的購(gòu)買(mǎi)方、銷售方、商品名稱或經(jīng)營(yíng)項(xiàng)目、金額等與實(shí)際情況不符。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第三十條　開(kāi)具發(fā)票應(yīng)當(dāng)使用中文。民族自治地方可以同時(shí)使用當(dāng)?shù)赝ㄓ玫囊环N民族文字。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第三十一條　單位和個(gè)人向委托人提供發(fā)票領(lǐng)用、開(kāi)具等服務(wù)，應(yīng)當(dāng)接受稅務(wù)機(jī)關(guān)監(jiān)管，所存儲(chǔ)發(fā)票數(shù)據(jù)的最大數(shù)量應(yīng)當(dāng)符合稅務(wù)機(jī)關(guān)的規(guī)定。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第三十二條　開(kāi)發(fā)電子發(fā)票信息系統(tǒng)為他人提供發(fā)票數(shù)據(jù)查詢、下載、存儲(chǔ)、使用等涉稅服務(wù)的，應(yīng)當(dāng)符合稅務(wù)機(jī)關(guān)的數(shù)據(jù)標(biāo)準(zhǔn)和管理規(guī)定，并與委托人簽訂協(xié)議，不得超越授權(quán)范圍使用發(fā)票數(shù)據(jù)。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第三十三條　《辦法》第二十五條所稱規(guī)定的使用區(qū)域是指國(guó)家稅務(wù)總局和省稅務(wù)局規(guī)定的區(qū)域。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第三十四條　《辦法》第二十六條所稱身份驗(yàn)證是指單位和個(gè)人在領(lǐng)用、開(kāi)具、代開(kāi)發(fā)票時(shí)，其經(jīng)辦人應(yīng)當(dāng)實(shí)名辦稅。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第三十五條　使用紙質(zhì)發(fā)票的單位和個(gè)人應(yīng)當(dāng)妥善保管發(fā)票。發(fā)生發(fā)票丟失情形時(shí)，應(yīng)當(dāng)于發(fā)現(xiàn)丟失當(dāng)日書(shū)面報(bào)告稅務(wù)機(jī)關(guān)。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: center; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><ul style="list-style-type: none;" class=" list-paddingleft-2"><li style="margin: 0px; padding: 0px; box-sizing: border-box; list-style: inside none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); text-align: center;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第五章?發(fā)票的檢查</span></li></ul><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第三十六條　稅務(wù)機(jī)關(guān)在發(fā)票檢查中，可以對(duì)發(fā)票數(shù)據(jù)進(jìn)行提取、調(diào)出、查閱、復(fù)制。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第三十七條　《辦法》第三十一條所稱發(fā)票換票證僅限于在本縣(市)范圍內(nèi)使用。需要調(diào)出外縣（市）的發(fā)票查驗(yàn)時(shí)，應(yīng)當(dāng)提請(qǐng)?jiān)摽h（市）稅務(wù)機(jī)關(guān)調(diào)取發(fā)票。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第三十八條　用票單位和個(gè)人有權(quán)申請(qǐng)稅務(wù)機(jī)關(guān)對(duì)發(fā)票的真?zhèn)芜M(jìn)行鑒別。收到申請(qǐng)的稅務(wù)機(jī)關(guān)應(yīng)當(dāng)受理并負(fù)責(zé)鑒別發(fā)票的真?zhèn)危昏b別有困難的，可以提請(qǐng)發(fā)票監(jiān)制稅務(wù)機(jī)關(guān)協(xié)助鑒別。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">在偽造、變?cè)飕F(xiàn)場(chǎng)以及買(mǎi)賣(mài)地、存放地查獲的發(fā)票，由當(dāng)?shù)囟悇?wù)機(jī)關(guān)鑒別。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: center; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><ul style="list-style-type: none;" class=" list-paddingleft-2"><li style="margin: 0px; padding: 0px; box-sizing: border-box; list-style: inside none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); text-align: center;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第六章?罰則</span></li></ul><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第三十九條　稅務(wù)機(jī)關(guān)對(duì)違反發(fā)票管理法規(guī)的行為依法進(jìn)行處罰的，由縣以上稅務(wù)機(jī)關(guān)決定；罰款額在2000元以下的，可由稅務(wù)所決定。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第四十條　《辦法》第三十三條第六項(xiàng)規(guī)定以其他憑證代替發(fā)票使用的，包括：</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（一）應(yīng)當(dāng)開(kāi)具發(fā)票而未開(kāi)具發(fā)票，以其他憑證代替發(fā)票使用；</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（二）應(yīng)當(dāng)取得發(fā)票而未取得發(fā)票，以發(fā)票外的其他憑證或者自制憑證用于抵扣稅款、出口退稅、稅前扣除和財(cái)務(wù)報(bào)銷；</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">（三）取得不符合規(guī)定的發(fā)票，用于抵扣稅款、出口退稅、稅前扣除和財(cái)務(wù)報(bào)銷。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">構(gòu)成逃避繳納稅款、騙取出口退稅、虛開(kāi)發(fā)票的，按照《中華人民共和國(guó)稅收征收管理法》《辦法》相關(guān)規(guī)定執(zhí)行。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第四十一條　《辦法》第三十八條所稱的公告是指，稅務(wù)機(jī)關(guān)應(yīng)當(dāng)在辦稅場(chǎng)所或者廣播、電視、報(bào)紙、期刊、網(wǎng)絡(luò)等新聞媒體上公告納稅人發(fā)票違法的情況。公告內(nèi)容包括：納稅人名稱、統(tǒng)一社會(huì)信用代碼或者納稅人識(shí)別號(hào)、經(jīng)營(yíng)地點(diǎn)、違反發(fā)票管理法規(guī)的具體情況。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第四十二條　對(duì)違反發(fā)票管理法規(guī)情節(jié)嚴(yán)重構(gòu)成犯罪的，稅務(wù)機(jī)關(guān)應(yīng)當(dāng)依法移送司法機(jī)關(guān)處理。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;"><br/></span></p><ul style="list-style-type: none;" class=" list-paddingleft-2"><li style="margin: 0px; padding: 0px; box-sizing: border-box; list-style: inside none; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); text-align: center;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第七章?附則</span></li></ul><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">?</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第四十三條　計(jì)劃單列市稅務(wù)局參照《辦法》中省、自治區(qū)、直轄市稅務(wù)局的職責(zé)做好發(fā)票管理工作。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); color: rgb(51, 51, 51); font-family: "Times New Roman"; text-wrap: wrap; background-color: rgb(255, 255, 255); text-indent: 42px; text-align: justify; font-size: 21px; line-height: 40px !important;"><span data-index="6" style="font-family: 仿宋_GB2312; font-size: 21px;">第四十四條　本實(shí)施細(xì)則自2011年2月1日起施行。</span></p><p style="text-align: center; font-size: 21px;"><span data-index="6" style="color: rgb(48, 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