J.D.S.P. [2003] No. 223

All local taxation bureaus, branches in each district and county:

In order to enhance the administration of production cost of common invoices and tax registration certificates, guarantee that such costs can be timely turned over to the state treasury at full amount, now we notify you the relating questions as follows:

1. All sale windows of invoices and tax registration certificates must charge the production cost of common invoices and tax registration certificates at the common price stipulated by the municipal government. The money obtained from such resources must be contemporarily deposited in the account of BLTB for special use on the same day.

2. All sale windows of invoices and tax registration certificates shall settle accounts timely on the last working day at the end of each month, and draw up the monthly report of invoices and tax registration certificates and inventory detail list to the Administration and Collection Office.

3. The Administration and Collection Office must check the consistency of the real total selling number of sale windows of invoices and tax registration certificates and the charged production cost of common invoices and tax registration certificates with the finance section within the first 5 days of next month. If correct, the Office draws up the "Monthly Report of Invoice Sales", "Statistics of Production Cost of Tax Registration Certificates and Inventory" to the Ticket Administration Center of BLTB within the first 5 days of next month.

4. The Administration and Collection Office are supposed to fill in the ordinary payment document within the first 5 days of the next month, and turn this month's charged production cost of invoices and tax registration certificates over to Account 4219 of Beijing Financial Bureau.

5. The fee collection license, which was conducted by each individual agency, will be completely conducted by BLTB Ticket Center and checked each year from 2002.