Chapter 1 General Provisions Article 1 In order to regulate the use and management of fiscal bills and protect the legitimate rights and interests of citizens, legal persons and other organizations, these Measures are formulated in accordance with the provisions of relevant laws and regulations and in combination with the actual conditions of this province.

Article 2 The term “fiscal bills” as mentioned in these Measures refers to the production and issuance under the supervision (printing) of the financial department, by national administrative agencies, public institutions, social groups and other organizations that perform government administrative functions in accordance with the law, in accordance with laws, regulations, national and provincial regulations.

Provides legal original documents for obtaining income and conducting other financial activities.

Article 3 These Measures shall apply to the supervision and management of the production (printing), purchase, use, safekeeping, destruction and supervision of fiscal bills within the administrative region of this province.

If laws and regulations provide otherwise, such provisions shall prevail.

Article 4 The financial departments of the people's governments at or above the county level are responsible for the management of fiscal bills.

The departments related to the management of fiscal bills of the people's governments at or above the county level shall do a good job in the work related to the management of fiscal bills within the scope of their respective responsibilities and in accordance with the law.

Chapter 2 Use of Article 5 Fiscal bills include general government non-tax revenue bills, administrative fee bills, government fund bills, fines and confiscation bills, donation bills, non-tax revenue general payment bills, social group dues bills, medical bills,

Current settlement bills and other financial bills.

Various types of fiscal bills are used according to the following prescribed purposes: (1) When state agencies, public institutions, social groups and other organizations that perform government functions obtain government non-tax revenue in accordance with the law, and there are no relevant regulations that must use special bills, a government non-tax bill shall be issued

Collect general bills; (2) When administrative fee collection units collect administrative fees, they issue administrative fee bills; (3) When governments at all levels and their subordinate departments collect government funds, they issue government fund bills;

(4) When administrative law enforcement units and judicial organs confiscate property or seize property in accordance with the law, they shall issue a penalty note; (5) When the people's government at or above the county level and its departments, public welfare social groups and public welfare non-profit institutions accept donations, they shall issue a donation note.

Bills; (6) When non-tax revenue collection units collect and remit government non-tax revenue, they issue general payment notes for non-tax revenue; (7) When social groups collect membership dues from members, they issue social group dues bills; (8) Government

When a non-profit medical institution obtains income from medical services, it shall issue medical bills; (9) Administrative institutions shall issue current settlement bills when engaging in temporary collection and temporary payment, collection and payment activities, and internal settlement business; (10)

If the state or province stipulates that other financial bills must be issued to engage in activities other than those specified in the first nine items of this article, the regulations shall be followed.

Article 6 Fiscal bills may not be used in conjunction with tax invoices or other bills, and may not be transferred, loaned or issued on behalf of others.

Article 7 When issuing financial bills, the contents must be true, the handwriting must be clear, and the items must be complete. They must be filled in according to the order of bill numbers, usage time and fiscal year. All copies must be copied or printed at once, and the financial seal of the unit and the seal of the person in charge must be affixed.

If the form is filled in incorrectly, each copy should be kept in its entirety and stamped with an invalid seal.

Chapter 3 Supervision (Printing) Article 8 The provincial finance department is responsible for the formulation, adjustment and announcement of financial bills and financial bill supervision seals, as well as the supervision (printing) of fiscal bills.

Article 9 The format of fiscal bills includes two parts: face form and non-form part: (1) The basic content of the face form part is bill code, income items, standards, quantity, amount, and remarks.

(2) The basic contents of the non-form part of the bill include the bill header, track number, payer, issuance date, copy and purpose, bill issuance unit and responsible person.

Article 10. Fiscal bills are generally set in the following format: (1) Non-fixed fiscal bills are generally set in three copies, including the stub copy retained by the issuer for reference; the receipt copy collected by the payer; and the accounting voucher made by the issuer

Accounting link.

(2) Fixed-amount financial bills are generally set in two copies, namely the stub copy and the receipt copy.

Article 11 The provincial finance department implements centralized management of the printing of fiscal bills. The finance departments of each city (state) and county (city) shall, in accordance with the regulations of the provincial finance department, promptly report the annual classification and summary printing plan of fiscal bills within their respective administrative regions.

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Article 12 The provincial finance department shall designate fiscal bill printing enterprises in accordance with relevant national regulations and formulate fiscal bill printing plans. The designated printing enterprises must print fiscal bills in accordance with the approved printing plan and relevant requirements.

Article 13 When the printing of fiscal bills is terminated, the fiscal bill printing enterprise shall submit the materials and items related to the printing of fiscal bills to the provincial finance department, or destroy them under the supervision of the provincial finance department.

Article 14 It is prohibited to forge the supervisory seal of fiscal bills and financial bills, and it is prohibited to overprint the supervisory seal of fiscal bills on non-fiscal bills.

Chapter 4 Purchasing Article 15 Fiscal bills are subject to a purchasing system based on vouchers, limited installments, and inspection of old bills to receive new ones.

Article 16: The unit using fiscal bills shall have its financial department be responsible for purchasing them from the fiscal department at the same level according to its financial affiliation.

The unit that purchases fiscal bills shall be a legal entity that implements independent accounting and has a sound financial accounting system.