发文部门：财政部    日期：1993-12-23

中华人民共和国发票管理办法(附英文)1993年12月23日，财政部
　　
　　第一章 总则
　　第一条 为了加强发票管理和财务监督，保障国家税收收入，维护经济秩序，根据《中华人民共和国税收征收管理法》，制定本办法。
　　第二条 在中华人民共和国境内印制、领购、开具、取得和保管发票的单位和个人(以下简称印制、使用发票的单位和个人)，必须遵守本办法。
　　第三条 本办法所称发票，是指在购销商品、提供或者接受服务以及从事其他经营活动中，开具、收取的收付款凭证。
　　第四条 国家税务总局统一负责全国发票管理工作。国家税务总局省、自治区、直辖市分局和省、自治区、直辖市地方税务局(以下统称省、自治区、直辖市税务机关)依据各自的职责，共同做好本行政区域内的发票管理工作。
　　财政、审计、工商行政管理、公安等有关部门在各自的职责内范围内，配合税务机关做好发票管理工作。
　　第五条 发票的种类、联次、内容及使用范围由国家税务总局规定。
　　第六条 对违反发票管理法规的行为，任何单位和个人可以举报。税务机关应当为检举人保密，并酌情给予奖励。
　　
　　第二章 发票的印制
　　第七条 发票由省、自治区、直辖市税务机关指定的企业印制；增值税专用发票由国家税务总局统一印制。禁止私自印制、伪造、变造发票。
　　第八条 发票防伪专用品由国家税务总局指定的企业生产。禁止非法制造发票防伪专用品。
　　第九条 省、自治区、直辖市税务机关对发票印制实行统一管理的原则，严格审查印制发票企业的资格，对指定为印制发票的企业发给发票准印证。
　　第十条 发票应当套印全国统一发票监制章 。全国统一发票监制章 的式样和发票版面印刷的要求，由国家税务总局规定。发票监制章 由省、自治区、直辖市税务机关制作。禁止伪造发票监制章 。
　　发票实行不定期换版制度。
　　第十一条 印制发票的企业按照税务机关的统一规定，建立发票印制管理制度和保管措施。
　　发票监制章 和发票防伪专用品的使用和管理实行专人负责制度。
　　第十二条 印制发票的企业必须按照税务机关批准的式样和数量印制发票。
　　第十三条 发票应当使用中文印制。民族自治地方的发票，可以加印当地一种通用的民族文字。有实际需要的，也可以同时使用中外两种文字印制。
　　第十四条 各省、自治区、直辖市内的单位和个人使用的发票，除增值税专用发票外，应当在本省、自治区、直辖市内印制；确有必要到外省、自治区、直辖市印制的，应当由省、自治区、直辖市税务机关商印制地省、自治区、直辖市税务机关同意，由印制地省、自治区、直辖市税务机关指定的印制发票的企业印制。
　　禁止在境外印制发票。
　　
　　第三章 发票的领购
　　第十五条 依法办理税务登记的单位和个人，在领取税务登记证件后，向主管税务机关申请领购发票。
　　第十六条 申请领购发票的单位和个人应当提出购票申请，提供经办人身份证明、税务登记证件或者其他有关证明，以及财务印章 或者发票专用章 的印模，经主管税务机关审核后，发给发票领购簿。
　　领购发票的单位和个人凭发票领购簿核准的种类、数量以及购票方式，向主管税务机关领购发票。
　　第十七条 需要临时使用发票的单位和个人，可以直接向税务机关申请办理。
　　第十八条 临时到本省、自治区、直辖市以外从事经营活动的单位或者个人，应当凭所在地税务机关的证明，向经营地税务机关申请领购经营地的发票。
　　临时在本省、自治区、直辖市以内跨市、县从事经营活动领购发票的办法，由省、自治区、直辖市税务机关规定。
　　第十九条 税务机关对外省、自治区、直辖市来本辖区从事临时经营活动的单位和个人申请领购发票的，可以票其提供保证人或者根据所领购发票的票面限额及数量交纳不超过一万元的保证金，并限期缴销发票。
　　按期缴销发票的，解除保证人的担保义务或者退还保证金；未按期缴销发票的，由保证人或者以保证金承担法律责任。
　　税务机关收取保证金应当开具收据。
　　
　　第四章 发票的开具和保管
　　第二十条 销售商品、提供服务以及从事其他经营活动的单位和个人，对外发生经营业务收取款项，收款方应当向付款方开具发票；特殊情况下，由付款方向收款方开具发票。
　　第二十一条 所有单位和从事生产、经营活动的个人在购买商品、接受服务以及从事其他经营活动支付款项，应当向收款方取得发票。取得发票时，不得票变更品名和金额。
　　第二十二条 不符合规定的发票，不得作为财务报销凭证，任何单位和个人有权拒收。
　　第二十三条 开具发票应当按照规定的时限、顺序，逐栏、全部联次一次性如实开具，并加盖单位财务印章 或者发票专用章 。
　　第二十四条 使用电子计算机开具发票，须经主管税务机关批准，并使用税务机关统一监制的机外发票，开具后的存根联应当按照顺序号装订成册。
　　第二十五条 任何单位和个人不得转借、转让、代开发票，未经税务机关批准，不得拆本使用发票；不得自行扩大专业发票使用范围。
　　禁止倒买倒卖发票、发票监制章 和发票防伪专用品。
　　第二十六条 发票限于领购单位和个人在本省、自治区、直辖市内开具。
　　省、自治区、直辖市税务机关可以规定跨市、县开具发票的办法。
　　第二十七条 任何单位和个人未经批准，不得跨规定的使用区域携带、邮寄、运输空白发票。
　　禁止携带、邮寄或者运输空白发票出入境。
　　第二十八条 开具发票的单位和个人应当建立发票使用登记制度，设置发票登记簿，并定期向主管税务机关报告发票使用情况。
　　第二十九条 开具发票的单位和个人应当在办理变更或者注销税务登记的同时，办理发票和发票领购簿的变更、缴销手续。
　　第三十条 开具发票的单位和个人应当按照税务机关的规定存放和保管发票，不得擅自损毁。已经开具的发票存根联和发票登记簿，应当保存五年。保存期满，报经税务机关查验后销毁。
　　
　　第五章 发票的检查
　　第三十一条 税务机关在发票管理中有权进行下列检查:
　　(一)检查印制、领购、开具、取得和保管发票的情况；
　　(二)调出发票查验；
　　(三)查阅、复制与发票有关的凭证、资料；
　　(四)向当事各方询问与发票有关的问题和情况；
　　(五)在查处发票案件时，对与案件有关的情况和资料，可以记录、录音、录像、照像和复制。
　　第三十二条 印制、使用发票的单位和个人，必须接受税务机关依法检查，如实反映情况，提供有关资料，不得拒绝、隐瞒。
　　税务人员进行检查时，应当出示税务检查证。
　　第三十三条 税务机关需要将已开具的发票调出查验时，应当向被查验的单位和个开具发票换票证。发票换票证与所调出查验的发票有同等的效力。被调出查验发票的单位和个人不得拒绝接受。
　　税务机关需要将空白发票调出查验时，应当开具收据；经查无问题的，应当及时返还。
　　第三十四条 单位和个人从中国境外取得的与纳税有关的发票或者凭证，税务机关在纳税审查时有疑义的，可以要求其提供境外公证机构或者注册会计师的确认证明，经税务机关审核认可后，方可作为记帐核算的凭证。
　　第三十五条 税务机关在发票检查中需要核对发票存根联与发票联填写情况时，可以向持有发票或者发票存根联的单位发出发票填写情况核对卡，有关单位应当如实填写，按期报回。
　　
　　第六章 罚则
　　第三十六条 违反发票管理法规的行为包括:
　　(一)未按照规定印制发票或者生产发票防伪专用品的；
　　(二)未按照规定领购发票的；
　　(三)未按照规定开具发票的；
　　(四)未按照规定取得发票的；
　　(五)未按照规定保管发票的；
　　(六)未按照规定接受税务机关检查的。
　　对有前款所列行为之一的单位和个人，由税务机关责令限制改正，没收非法所得，可以并处一万元以下的罚款。有前款所列两种或者两种以上行为的，可以分别处罚。
　　第三十七条 非法携带、邮寄、运输或者存放空白发票的，由税务机关收缴发票，没收非法所得，可以并处一万元以下的罚款。
　　第三十八条 私自印制、伪造变造、倒买倒卖发票，私自制作发票监制章 、发票防伪专用品的，由税务机关依法予以查封、扣押或者销毁，没收非法所得和作案工具，可以并处一万元以上五万元以下的罚款；构成犯罪的，依法追究刑事责任。
　　第三十九条 违反发票管理法，导致其他单位或者个人未缴、少缴或者骗取税款的，由税务机关没收非法所得，可以并处未缴、少缴或者骗取的税款一倍以下的罚款。
　　第四十条 当事人对税务机关的处罚决定不服的，可以依法向上一级税务机关申请复议或者向人民法院起诉；逾期不申请复议，也不向人民法院起诉，又不履行的，作出处罚决定的税务机关可以申请人民法院强制执行。
　　第四十一条 税务人员利用职权之便，故意刁难印制、使用发票的单位和个人，或者有违反发票管理法规行为的，依照国家有关规定给予行政处分；构成犯罪的，依法追究刑事责任。
　　
　　第七章 附则
　　第四十二条 对国有的金融、邮电、铁路、民用航空、公路和水上运输等单位的专业发票，经国家税务总局或者国家税务总局省、自治区、直辖市分局批准，可以由国务院有关主管部门或者省、自治区、直辖市人民政府有关主管机关自行管理。
　　第四十三条 国家根据经济发展和税收征收管理的需要，提倡使用计税收款机，具体办法另行制定。
　　第四十四条 本办法由国家税务总局负责解释，实施细则由国家税务总局制定。
　　第四十五条 本办法自发布之日起施行。财政部1986年发布的《全国发票管理暂行办法》和原国家税务局1991年发布的《关于对外商投资企业和外国企业发票管理的暂行规定》同时废止。
　　
　　MEASURES OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE CONTROL OFIN-VOICES
　　
　　(Ministry of Finance: 23 December 1993)
　　
　　Whole Doc.
　　Chapter I-General ProvisionsArticle 1
　　The measures are made in accordance with the<LawofthePeople'sRepublic of China for TaxCollectionandAdministration>inordertostrengthen the controlofinvoicesandthesupervisionoffinancialaffairs, to ensure taxation income oftheStateandmaintaineconomicorder.Article 2
　　Units and individuals who print, receive,purchase,issue,obtain,and keep invoices (hereinafter referred to as "units andindividualswhoprint and use invoices") within the territory of the People's RepublicofChina, must comply with the Measures.Article 3
　　"The invoice" Stated in the Measures refers tothecertificatesofpayment or receipt of money made out or received in purchases and sales ofgoods,provisionoracceptanceofservicesandinotherbusinessactivities.Article 4
　　The State Administration of Taxation takes the overall responsibilityfor thecontrolofinvoicesnationwide.ThebranchesoftheStateAdministration ofTaxationandlocaltaxbureauxoftheprovinces,autonomous regions and municipalities (hereinafterreferredtoas"taxauthorities of theprovinces,autonomousregionsandmunicipalities")shall, base on their respective responsibilities, makejointeffortstohave good control of invoices in their respective administrative regions.
　　Therelevantdepartmentsoffinance,auditadministrationsforindustry and commerce, and public security shall within the scope of theirresponsibilities coordinate with the tax authorities to have goodcontrolof invoices.Article 5
　　The categories, order of duplicates, contents and the range ofusageof invoices shall be determined by the State AdministrationofTaxation.Article 6
　　Any unit and individual can informagainstanyactviolatingthelegislation for the control of invoices. Taxauthoritiesshallmaintainsecrecy for the informers and present them with appropriate awards.
　　
　　Chapter II-Printing of InvoicesArticle 7
　　Invoices shall be printed by enterprises appointed by tax authoritiesof the provinces, autonomous regions and municipalities; specialinvoicesfor Value-Added Tax shall only be printed by the StateAdministrationofTaxation. Printing, forgery and revision ofinvoiceswithoutpermissionare prohibited.Article 8
　　Devices against forgery of invoices shall be produced byenterprisesappointed by the State Administration of Taxation.Illegalmanufacturingof these anti-forgery devices is prohibited.Article 9
　　Taxauthoritiesoftheprovinces,autonomousregionsandmunicipalities shall implement the principle ofunifiedcontroloftheprintingofinvoices,strictlyexaminethequalificationsoftheenterprises engaged in printing invoices and issue invoice printing permitto these appointed enterprises.Article 10
　　Invoices shallbestampedwithanationwideuniformstampforsupervision of the printing of invoices. The form ofthestampandtherequirements for the printing and layout of invoices shallbestipulatedby the State Administration of Taxation. The stamp for supervision oftheprinting ofinvoicesshallbemadebythetaxauthoritiesoftheprovinces, autonomous regions and municipalities. Forgery of the stamp forsupervision of the printing of invoices is prohibited.
　　A system of changing the printing plate at indefinite intervals shallbe implemented.Article 11
　　Inaccordancewithunifiedregulationsoftaxauthorities,enterprises printing invoices shall establish a systemforprintingandmanaging invoices, and measures for safe-keeping.
　　A system of person-in-charge of the usage and controlofthestampfor supervision of the printing of invoices and thespecialanti-forgerydevices shall be implemented.Article 12
　　Enterprises printing invoices must print the invoicesinaccordancewith the type and amount approved by tax authorities.Article 13
　　Invoices mustbeprintedinChinese.Inautonomousregions,anational language used in common in that particular region can be added tothe invoices. If necessary, invoices can be printed in both Chinese andaforeign language simultaneously.Article 14
　　Apart from the special invoices forValue-AddedTax,theinvoicesused by units and individuals in various provinces, autonomous regions andmunicipalitiesshouldbeprintedwithintherespectiveprovinces,autonomous regions and municipalities; if foranyreasontheymustbeprinted in other provinces, autonomous regions and municipalities, the taxauthoritiesoftherelevantprovinces,autonomousregionsandmunicipalities should obtain consent from thetaxauthoritiesoftheseother provinces, autonomous regions andmunicipalitiesthatundertakingthe printing of invoices. Theinvoicesshallthenbeprintedbytheenterprises appointed by the tax authoritiesoftheseotherprovinces,autonomous regions and municipalities which undertakingtheprintingofinvoices.
　　Printing of invoices outside the territory of thePeople'sRepublicof China is prohibited.
　　
　　Chapter III-Purchasing of InvoicesArticle 15
　　All units and individuals who perform tax registrationaccordingtothe law shall, upon receiving the tax registration certificate,applytoacquire invoices from the respective tax authorities.Article 16
　　Units and individuals applying for acquisition of invoices shall filean application for purchasing invoices, provide certificates ofidentity,tax registration certificates or otherrelevantdocuments,aswellasmoulds for stamps ofthefinancialdepartmentorspecialstampsforinvoices. After examination and approval of the relevant taxauthorities,invoice purchase books will be issued.
　　Unitsandindividualswhoneedinvoicesshallbasedonthecategories, quantity and mode ofacquisitionapprovedbytherelevantauthorities asindicatedintheinvoicepurchasebookstopurchaseinvoices from the relevant tax authorities.Article 17
　　Units and individualswhotemporarilyneedtouseinvoicesmaydirectly apply to the relevant tax authorities for purchase.Article 18
　　Units or individuals who temporarilycarryonbusinessactivitiesoutside their own provinces, autonomous regions and municipalitiesshouldby presenting the certificates from the tax authorities of theiroriginallocation, apply fortheacquisitionofinvoicesfromthelocaltaxauthorities where their business activities take place.
　　Taxauthoritiesoftheprovinces,autonomousregionsandmunicipalities shall regulate the procedures for acquisitionofinvoicesby units or individuals who temporarily carryoncrosscityorcountybusiness within the provinces, autonomous regions and municipalities.Article 19
　　For units and individuals from otherprovinces,autonomousregionsandmunicipalitiesapplyingforpurchaseofinvoicesfortemporarybusiness activitiesintheareasundertheirownjurisdiction,taxauthorities can request for provision of guarantors or a securitydepositof not exceeding 10000 yuan basedonthefacevalueoftheinvoicespurchased and hand in the invoices for disposal within a set time limit.
　　Those who hand in invoices on time fordisposalshallbereleasedtheir guarantors' commitments and returnedtheirsecuritydeposit;forthose who fail to hand in the invoices for disposal on time,theirlegalliabilities should be taken over by the guarantors or satisfiedwiththesecurity deposit.
　　Taxauthoritiesshallissuereceiptsuponcollectingsecuritydeposit.
　　
　　Chapter IV-Issuance and Safeguarding of InvoicesArticle 20
　　Units and individuals engaged in the salesofgoods,provisionofservices and other businessactivities,shouldissueinvoicestothepayerswhencollectingpaymentinbusinessactivitieswithoutsideparties. However, undersomespecialcircumstances,payerscanissueinvoices to payees.Article 21
　　Units and individuals engaged in production andbusinessactivitiesshouldobtaininvoicesfrompayeesforpaymentmadeinpurchasingcommodities,acceptingservicesandtakingpartinothereconomicactivities.Uponreceiptoftheinvoice,theyshouldnotaskforalternation of the name of article and amount of payment.Article 22
　　Invoices not in line with the regulations must not betakenastheproof for reimbursement. Any unit and individual has the righttorefusesuch invoices.Article 23
　　Invoicesshouldbeissuedcolumnbycolumnandwithalltheduplicates, in strict accordance with the time limits, sequence stipulatedin the regulations and be stamped with the unit's stamp ofthefinancialdepartment or a special stamp for invoices.Article 24
　　In use of computers to generate invoices,priorapprovalfromtherespective tax authorities should be obtained.Standardinvoicesissuedunder the supervision of tax authoritiesbesidesthecomputer-generatedinvoices shall be used. The stubs of the invoices so issued must beboundinto booklets with sequential numbers.Article 25
　　No unit or individual can lend, transfer or issue invoicesonotherunit's or individual's behalf. Without the priorapprovalfromthetaxauthorities, they cannot use invoices by tearing invoice books apart,norexpand the scope of usage of the invoices of professionals.
　　Illegal sales or purchases of invoices, stamps for supervision of theprinting of invoices and anti-forgery devices for invoices are prohibited.Article 26
　　The area ofissuanceofinvoicesislimitedtotheprovinces,autonomous regions and municipalitieswheretheunitsandindividualspurchase them.
　　Taxauthoritiesoftheprovinces,autonomousregionsandmunicipalities may regulate the procedures for issuance of invoicescrosscity or county.Article 27
　　Without prior approval, no unit orindividualcancarry,mailortransport blank invoices beyond the regions where these invoices are boundto be used.
　　Carrying, mailing and transporting blank invoices intoorfromtheterritory of China is prohibited.Article 28
　　Units and individuals issuing invoices should establish a systemforthe use and registration of invoices,prepareaninvoiceregisterandreport to the respective tax authorities on the use of invoices at regularintervals.Article 29
　　Units and individuals issuing invoices should, at thesametimeastheygothroughtheformalitiesforchangingorcancellingtaxregistration, gothroughtheformalitiesforchangingorcancellinginvoices and invoice purchase books.Article 30
　　Units and individuals issuing invoices should, in accordance with theregulations of the tax authorities, store and keep invoices and shallnotdestroy the invoices without authorization.Thestubsoftheinvoicesalready issued and the invoice register should bekeptforfiveyears.Upon completion of theperiodtheinvoicesshallbedestroyedafterexamination by the relevant tax authorities.
　　
　　Chapter V-Inspection of InvoicesArticle 31
　　In managing invoices, the tax authorities have the righttodothefollowing:
　　(1) Examining the printing, purchasing, issuing, obtainingandsafekeeping of invoices;
　　(2) Selecting invoices to be examined;
　　(3) Investigating and duplicating documents and materials relatedtothe invoices;
　　(4) Inquiring thepartiesconcernedabouttheproblemsandtheconditions related to the invoices;
　　(5) Making notes, tape-recording, video-recording, taking photographsand making copies on the related state of affairs anddatawhendealingwith cases of investigation of invoices.Article 32
　　Units and individuals printing and using invoices must acceptlawfulinspection by tax authorities, present the truth and provide therelevantdata, without refusal or concealment.
　　Tax officials should present their tax inspection permits at the timeof inspection.Article 33
　　When tax authoritiestakeawaytheinvoicesalreadyissuedforinspection, they should issue certificates for exchange of the invoices tothe units and individuals to be inspected. The certificatesforexchangeof the invoices and the invoices to be examined are equally effective. Theunits and individuals whose invoices have been taken awayforinspectionmust not refuse the above arrangement.
　　Tax authorities should issue receipts when taking away blank invoicesfor inspection, blank invoices that are found in irder should bereturnedin time.Article 34
　　In the course of examining thereportingoftax,shouldthetaxauthorities find anydoubtwithinvoicesorevidenceconcerningthereporting of tax obtained outside or evidence concerning the reportingoftax obtained outside china by the units or individuals, they mayasktheunits or individuals for certificates of confirmation provided byforeignnotary or chartered accountants. After examination and approval by the taxauthorities, these invoiceonevidencecouldbetakenasbasisforbook-keeping.Article 35
　　In the course of examining invoices, taxauthoritiesmayfindtheneed to check how the stubs and the invoices are completed, they maysendout invoice completion checking cards to the units inpossessionoftheinvoices or stubs. These units concernedshouldcompletethecardsinaccordance with facts and return them in time.
　　
　　Chapter VI-Provisions on PenaltyArticle 36
　　Acts violating the law for management of invoices include:
　　(1) Failure to print invoices or manufacture anti-forging devices forinvoices in accordance with the relevant regulations;
　　(2) Failure to purchase invoicesinaccordancewiththerelevantregulations;
　　(3) Failuretoissueinvoicesinaccordancewiththerelevantregulations;
　　(4) Failure toobtaininvoicesinaccordancewiththerelevantregulations;
　　(5)Failuretokeepinvoicesinaccordancewiththerelevantregulations;
　　(6) Failure to accept inspection bytaxauthoritiesinaccordancewith the relevant regulations.
　　For all the units and individuals who have committed one of the abovesaid, the tax authorities may order them to rectifywithinaprescribedtime limit, confiscate their illicit income, and impose a fineofupto10000 yuan at the same time. Those who have committed two or moreoftheacts listed above can be penalised on separate accounts.Article 37
　　Tax authorities shall confiscate the blank invoices andtheillicitincome of thosewhoillegallycarry,mail,transportorkeeptheseinvoices and a fine of up to 10000 yuan may be imposed at thesametime.Article 38
　　Tax authorities shallsealup,detain,ordestroytheinvoicesillegally printed, counterfeited, bought or sold, and theprivatelymadestamps for supervision of the printing of invoicesandtheanti-forgeryproducts for invoices. Tax authorities shall also confiscatetheillicitincome and the tools used in committing the offenses; a fine between 10000yuan and 50000 yuan may be imposed at the sametime;iftheseoffensesconstitute crimes, legal actions willbetakenagainsttheoffenders.Article 39
　　In cases of violations of the regulations on the control ofinvoicesleading totheevasionanddefraudationoftaxbyotherunitsorindividuals, tax authorities shall confiscate theillicitincomeandafine of no more than the actualamountofthetaxevaded,unpaidorunderpaid may be imposed at the same time.Article 40
　　If the units or individuals concerned do not agree tothedecisionsof the tax authorities on the penalties imposed, theycanapplytothehigher tax authorities for reconsideration or file a suit at thePeople'sCourt in accordance with the law; the tax authorities which have madethedecision on the penalties can apply to the People'sCourttoforcefullyexecute the penalties if the parties concerned haveneitherappliedforreconsideration within the prescribedtime,norfiledasuitatthePeople's Court, nor implemented the decisions.Article 41
　　According totherelevantregulations,administrativedisciplineshall be giventoanytaxofficials,bytakingadvantageontheirpositions, deliberately place obstacles before anyunitsorindividualswho print or use invoices or have violated the regulations concerningthemanagement of invoices. If such acts haveconstitutedcriminalcharges,they shall be penalised according to the law.
　　
　　Chapter VII-Supplementary ProvisionsArticle 42
　　ThespecialinvoicesusedbyState-ownedfinancial,postsandtelecommunications,railways,airline,roadandwatertransportinstitutions, etc., may be managed by the respective competent departmentsof the StateCouncilortherespectivedepartmentsofthePeople'sGovernments of the provinces, autonomous regions and municipalitiesafterthe approval of the State Administration of Taxation oritsbranchesinthe provinces, autonomous regions and municipalities.Article 43
　　In accordance with the need foreconomicdevelopmentandforthecollection and supervision of tax, the State encourages theuseofcashregisters. Specific procedures will be promulgated separately.Article 44
　　These MeasuresaresubjecttotheinterpretationoftheStateAdministration of Taxation and the detailed rules for their implementationshall be made by the State Administration for Taxation.Article 45
　　TheseMeasuresshallcomeintoeffectonthedayoftheirpromulgation. At the same time, the<InterimMeasuresofthePeople'sRepublic of China for the control of Invoices> promulgated by the Ministryof Finance in 1986 and the <Interim Regulations concerning the controlofInvoices of Enterprises with Foreign Investment andForeignEnterprises>promulgated in 1991 by theStateAdministrationofTaxationshallberepealed on the same date. epealed on the same date. epealed onthesamedate.