发票管理程序
CONTENTS
目录
1. Objective
目的
2.Definition
定义
3.Application Scope
适用范围
4.Invoice Management General Principles
发票管理的一般原则
4.1 Acquire Invoice
取得发票
4.2 Issue Invoice
开具发票
4.3 Store Invoice
保管发票
4.4 Check and Supervise
检查与监督
5.Invoice Management Special Principles
发票管理的特殊原则
5.1 VAT invoice
增值税专用发票
5.2 Common invoice
普通发票
5.3 Farm Produce Purchase Invoice
农副产品收购发票
5.4 Receipts
收据
6.Invoice Management Flow Chart
发票管理流程图
7.VAT Invoice Issuing Flow Chart
增值税专用发票开具流程图
8.Attachments
附件
ATT1: Invoice Format 发票样张
ATT2: Invoice Application Form 发票申领表
ATT3: Issue Invoice Notice 发票开具须知
ATT4: Invoice Record Book 发票记录册
ATT5: Invoice Filling List 发票归档清单
ATT6: Invoice Usage Monthly Report 发票使用情况月报表
ATT7: VAT Invoice Issuing Application增值税专用发票开票申请表
ATT8: Certificate and Return receipt of Cash Drawing and Using现金提取及使用的证明及回执ATT9: ATT1 of VAT Invoice Issuing Application 增值税专用发票开票申请表附表一
ATT10: Farm Produce Purchase Quarterly Summary Report 农副产品收购季度汇总表
Tax-related Certificate No 2006-01: Farm Produce Self-Supplying Certificate
涉税证明第2006-01号：农副产品自产自销证明
Tax-related Certificate No 2006-02: Farm Produce Purchase Quarterly Summary Certificate
涉税证明第2006-02号：农副产品收购季度汇总证明
ATT11: Receipt Format 收据格式样张
Tax-related Certificate No 2006-03: No official Receipt Statement
涉税证明第2006-03号：无专用收据说明
6．I nvoice Management Flow Chart 发票管理流程图
7．V AT Invoice Issuing Flow Chart 增值税专用发票开具流程图
8．A ttachments 附件
ATT1: Invoice Format
附件1：发票样张（2007至2008年度使用）
*JV inform HO Tax before printing State & Local Common Invoice. HO Tax will provide original invoice as standard format.
请各JV在印制国税普通发票和地税普通发票前，告知税务部。税务部将提供发票样张原件作为印制发票的标准。
ATT2: Invoice Application Form
附件2：发票申领表
以下由申请人填写 Filled by applicant JV: Store:
发票种类Invoice type
发票名称
Invoice name
申请部门
Apply Dep.
发票册数(1)
Book
张数/册(2)
Piece/Book
发票总数
Pieces
(3)=(1)*(2)
国税普通发票
State common
invoice
地税普通发票
Local common
invoice
收据
Receipts
其他
Others
申请人签字：审批人签字：Applicant’s signature Approver’s signature 以下由发放人填写Filled by provider
发票名称Invoice name
实际发放数
Really providing
发票号码起讫
Begin & End of invoice No.
发放人签字
Provider’s signature
日期
Date
领用人签收
Receiver’s signature
日期
Date
* 审批权限请参考发票管理程序（1）
For approving authorization, please refer to Invoice Management Procedure (1).
ATT3-1: Invoice Issue Notice (sample)-FIE
I Issue time and place:
II Issue detail requirements:
1.Issuing invoice item should be in accordance with cash receipts.
2.Issuing invoice amount should not exceed the real cash receipts.
3.After issuing vouchers, it is required to chop “Invoice issued” on the cash receipts and tak e them back. The detail
commodity information of cash receipts can be provided under special conditions.
4.Please keep well the invoice. No reissuing if invoice is lost.
III VAT invoice special requirements：
1．Our company is commercial retailing enterprise, we can not deal with wholesale which is beyond our business scope. It is not allowed to issue VAT invoice for consumable articles such as cigarette, wine, food, clothes, shoes and caps (exclude for labor protection), cosmetics etc. Moreover it is not allowed to issue VAT invoice for VAT exempting commodity, promoting commodity etc.
2．Customer should fully fill in the “VAT invoice Issuing Application”(you can get it in Service Center), and give the application as well as the documents required in the application to Service Center. If the documents are not complete, store has the right to reject.
Above Issue Invoice Notice is constituted based on the SAT circular GuoShuiFa [2006] No156.
附件3-1：发票开具须知 (样式)-外资