· Document Number：No. 125 [2017] of the General Office of the State Administration of Taxation

· Area of Law： Negotiable Instruments

· Level of Authority： Departmental Regulatory Documents

· Date issued：09-30-2017

· Effective Date：01-01-2018

· Issuing Authority： State Administration of Taxation

· Status： Effective

Notice of the General Office of the State Administration of Taxation on Comprehensively Implementing the Electronic Management System of Financial Bills
(No. 125 [2017] of the General Office of the State Administration of Taxation)  
The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and tax officials training institutes:
In accordance with the requirements of the Notice of the General Office of the Ministry of Finance on Further Strengthening the Administration of the Write-off of the Financial Bills of Central Entities (No. 77 [2017], General Office of the Ministry of Finance), beginning on January 1, 2018, the electronic reform of financial bills shall be conducted comprehensively throughout the state taxation system (including tax officials training institutes, hereafter the same); the electronic management system of financial bills shall be deployed, installed and operated in a unified manner; the electronic management of financial bills shall be conducted in an all-round manner; and the use of machine-printed financial bills shall be enabled, and use of manually-printed financial bills shall be stopped. You are hereby notified of the relevant matters as follows:
I. Comprehensively Implementing theElectronic Management System of Financial Bills
(1) Information submission
All entities shall submit the following materials to the State Administration of Taxation (Financial Management Department) before October 31, 2017:
(a) The Table of Basic Information on a Financial Bill Electronic Management Entity filled out and affixed with the official seal of the entities.
(b) The official seals (special seals for collecting fees or special financial seals) used by the entities for issuing financial bills affixed on blank A4 papers.
(2) System Installation
After the Table of Basic Information on a Financial Bill Electronic Management Entity passes the examination of the Ministry of Finance, the entity shall complete the installation of the electronic management system of financial bills before December 31, 2017, and log onto the system through the safety certification equipment made and distributed by the Ministry of Finance to issue machine-printed financial bills.
(3) Application for bills
All entities shall estimate the demands for machine-printed bills of the Uniform Bills for Non-Tax Revenues of the Central Governmentand the Cash-flow Settlement Bills of Central Administrative Entities and Public Institutions in 2018, and fill out an Application Form for the Obtainment and Use of Financial Bills by a Central Administrative Entity or Public Institution under the System of State Taxation Bureaus, and submit it to the State Administration of Taxation (Financial Management Department) before October 31, 2017.
(4) Implementation of Trainings
The State Administration of Taxation has invited the Financial Bill Regulatory Center of the Ministry of Finance to conduct practice trainings on theelectronic management system of financial bills, and the specific time will be notified separately. The handling personnel of all entities must conscientiously learn by themselves the Entity-End Operation Manual of the Ministry of Finance for the Electronic Management System of Financial Bills (which can be downloaded through the directory of “FTP://E:/local (for downloading and use by all provinces)/Financial Management Department/Centralized Treasury Payment Office). In case of any doubt in the process of software use, the financial departments of all provincial state taxation bureaus shall summarize the relevant problems, and report them to the software operation and maintenance personnel of the Ministry of Finance in a unified manner.
II. Reviewing the Manually-Printed Bills That Have Not Been Written Off
(1) Scope of review and write-off
Beginning on January 1, 2018, the use of the manually-printed bills that have been obtained and used shall be stopped. The manually-printed bills of the Uniform Bills for Non-Tax Revenues of the Central Government, the Cash-flow Settlement Bills of Central Administrative Entities and Public Institutions, and the Uniform Bills for Public Welfare Donations that have been used but have not been written off and the blank ones that have never been used shall be reviewed and written off in accordance with the requirement of the Ministry of Finance.
(2) Ways of review and write-off
The review shall be conducted by means of combining self-review and self-examination with key inspection.
All entities shall conscientiously conduct the review and self-examination of financial bills of these entities, classify and sort out bill stubs according to the categories of bills, stack them up neatly according to the sequence codes of number segments, fill out a Write-off Form for the Financial Bills of a Central Entity, and submit level by level the Write-off Form for the Financial Bills of a Central Entity to the financial departments of all provincial state taxation bureaus before March 31, 2018. In case of loss of any bills, the provincial state taxation bureau and tax officials training institute shall publish a declaration of loss on the China Taxation News, and report through the State Administration of Taxation (Financial Management Department) the relevant information to the Financial Bill Regulatory Center of the Ministry of Finance for recordation.
After the ending of self-review and self-examination, all provincial state taxation bureaus and the financial departments of tax officials training institutes shall contact the bill regulatory authorities of the local public finance departments (bureaus), and consult with them on the key inspection and write-off plans.
Annexes: 1. Table of the Basic Information on A Financial Bill Electronic Management Entity
2. Application Form for the Obtainment and Use of Financial Bills by a Central Administrative Entity or Public Institution under the System of State Taxation Bureaus
3. Write-off Form for the Financial Bills of a Central Entity
General Office of the State Administration of Taxation
September 30, 2017