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Circular on Promoting the Application of Electronic Voucher Accounting Data Standards

Cai Kuai [2025] No. 9

May 9, 2025

Relevant departments of the CPC Central Committee, ministries and commissions of the State Council, agencies directly under the State Council, General Office of the NPC Standing Committee, General Office of the National Committee of the CPPCC, Supreme People’s Court, Supreme People’s Procuratorate, central committees of democratic parties, relevant people’s organizations, finance departments (bureaus), state-owned asset supervision and administration commissions, archives bureaus, market regulation bureaus (departments and committees), and password administration bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities separately listed in the State plan, finance bureau, state-owned asset supervision and administration commission, archives bureau, market regulation bureau, and password administration bureau of Xinjiang Production and Construction Corps, tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities separately listed in the State plan under the State Taxation Administration, local regulatory bureaus of the Ministry of Finance, local special commissioner offices of the State Taxation Administration, Shanghai headquarters and branches of the People’s Bank of China in all provinces, autonomous regions, municipalities directly under the Central Government, and cities separately listed in the State plan, civil aviation administrations of all regions, railway group companies, and relevant entities,

To thoroughly implement the decisions and deployments of the CPC Central Committee and the State Council, and address issues such as difficulties in receiving, reimbursing, and recording various electronic vouchers, since 2022, the Ministry of Finance (MOF), in collaboration with the State Taxation Administration, People’s Bank of China, State-owned Assets Supervision and Administration Commission, National Archives Administration, National Standardization Administration, Office of the Inter-Ministerial Joint Conference on National Electronic Document Management (State Cryptography Administration), Civil Aviation Administration of China, and China State Railway Group Co., Ltd., has jointly conducted pilot projects on electronic voucher accounting data standards. These pilot projects have fully validated the scientific rigor, standardization, and effectiveness of the standards, resolving the “last mile” for electronic voucher reimbursement, recording, and archiving. Based on the full summary of pilot experience, it has been decided that, from the date of issuance of this Circular, the electronic voucher accounting data standards shall be promoted and applied nationwide. The following matters are hereby outlined:

I. The significance of promoting electronic voucher accounting data standards shall be fully recognized
The electronic voucher accounting data standards provide unified technical specifications and structured data standards for the informatized processing of electronic vouchers. They support electronic vouchers with structured data, such as XML (Extensible Markup Language) and XBRL (Extensible Business Reporting Language), enabling direct processing for receiving (including signature verification or authenticity checks, and parsing), reimbursement, recording, and archiving without conversion. Promoting these standards is conducive to aligning with the development of the digital economy and enabling accounting data to serve as both foundational resources and drivers of innovation; enhancing the expansion and digital transformation of accounting functions; reducing the demand for paper printing in reimbursement, lowering transaction and storage costs, cutting carbon emissions, and improving the overall efficiency of new quality productive forces, thereby supporting green and low-carbon development and conserving social resources; enhancing the authenticity and reliability of accounting information, enabling effective supervision of various economic activities, preventing financial fraud at the source, and maintaining economic and social order; and resolving key issues such as the inconsistency of electronic voucher standards, truly achieving the goal of "letting data do the work to reduce burdens on the public," meeting the needs of grassroots entities, and improving public satisfaction.

II. Work Principles and Objectives
In accordance with the Accounting Law of the People’s Republic of China, Rules for Accounting Informatization (Cai Kuai [2024] No. 11), and Rules for Basic Functions and Services of Accounting Software (Cai Kuai [2024] No. 12) (collectively referred to as the “Two Specifications”), and adhering to the principle of “tailored approaches and categorized policies,” the electronic voucher accounting data standards shall be widely applied nationwide to significantly enhance the level of accounting informatization across society. Issuing entities that participated in the pilot projects shall further improve capabilities to issue (distribute) electronic vouchers to solidify the foundation for promotion. Receiving entities that have completed full-process handling in pilot projects shall consolidate results, expand the coverage of external electronic voucher types, advance internal voucher digitization and structuring, and deepen standard application. Receiving entities that have participated in pilot projects but have not fully implemented full-process handling across all accounting entities shall intensify promotion efforts to achieve comprehensive application. Non-pilot entities, where conditions permit, shall fully draw on the prior experiences of pilot projects to steadily implement the standards within their organizations.
Accounting software deployed by entities and provided by accounting software service providers shall be upgraded within three years from the implementation of the Two Specifications to meet the requirements for supporting the standards and enable entities to fully apply them.

III. Work Content and Requirements
(1) The electronic voucher accounting data standards system shall be improved
Currently, the standards support electronic vouchers including XML-based digital invoices (e.g., VAT special invoices, ordinary invoices, electronic air passenger itineraries, railway e-tickets), OFD-format digital invoices with embedded XBRL (e.g., electronic air passenger itineraries, railway e-tickets), PDF-format fiscal e-tickets with embedded XML, PDF-format general non-tax revenue payment vouchers with embedded XBRL, PDF or OFD-format centralized treasury payment e-vouchers with embedded XML, and OFD-format bank e-receipts and e-statements with embedded XBRL. The MOF, in collaboration with competent authorities, will adopt a phased approach of implementing each component as it matures to promote the application of standards to other high-frequency, high-demand electronic vouchers, and continuously improve the application guidelines for the standards; and work with relevant departments to develop and release national standards for electronic voucher recording, guiding standardized application. Related materials will be published on the MOF’s official website.
(2) Electronic voucher issuance and delivery channels shall be streamlined
Issuing entities shall adhere to the principles of convenience, efficiency, economy, and necessity, and issue (deliver) electronic vouchers routinely through multiple channels such as system integration or ad hoc acquisition, in accordance with business norms and standard requirements. When issuing (delivering) electronic vouchers, issuing entities shall ensure that all data contained in the vouchers are legally sourced, authentic, reliable, and free from tampering. The MOF will collaborate with authorities to expand the scope of electronic voucher issuance.
(3) Paperless full-process handling of electronic vouchers shall be promoted by category.
Electronic voucher-receiving entities shall thoroughly assess their accounting informatization levels, align with their specific circumstances and accounting informatization development plans, and, where conditions permit, adopt categorized strategies to adapt and upgrade their accounting information systems based on the pathways and experiences explored during the pilot phase, steadily promoting the application of electronic voucher accounting data standards.
1. Large and medium-sized enterprises with advanced accounting informatization levels and integrated systems (such as reimbursement systems, accounting systems, and electronic accounting archives systems) with a high degree of system integration may acquire electronic vouchers through direct connection with issuance and distribution platforms or ad-hoc methods. They may use the free toolkits provided by the MOF or develop their own toolkits to adapt their accounting information systems in accordance with the electronic voucher accounting data standards, achieving standardized, paperless, and automated full-process handling of compliant electronic vouchers.
2. Administrative institutions with advanced accounting informatization levels and integrated systems (such as reimbursement systems, accounting systems, and electronic accounting archives systems) may acquire electronic vouchers through direct connection with issuance and distribution platforms or ad-hoc methods. They may use the free toolkits provided by the MOF or develop their own toolkits to adapt their accounting information systems in accordance with the electronic voucher accounting data standards, achieving standardized, paperless, and automated full-process handling of compliant electronic vouchers. Those using integrated budget management systems for accounting may leverage service platforms that meet the requirements of the electronic voucher accounting data standards and integrate with the budget management system to perform centralized and batch collection of electronic vouchers, achieving standardized, paperless full-process handling of compliant electronic vouchers.
3. Small and micro enterprises with lower accounting informatization levels or smaller voucher processing volumes may delegate one or more stages of electronic voucher processing to service platforms that comply with the electronic voucher accounting data standards. Entities that rely on proxy accounting agencies for their accounting operations may entrust these tasks to agencies offering services compliant with the standards to achieve standardized, paperless full-process handling.
4. Non-profit organizations, trade unions, and rural collective economic organizations may, based on their accounting informatization levels and accounting needs, adopt the application pathways of either enterprises or administrative institutions, actively and prudently implementing the electronic voucher accounting data standards to progressively achieve full-process paperless handling of electronic vouchers.
(4) Platforms shall be leveraged to support promotion and expansion
Platforms such as electronic voucher issuance and distribution platforms, proxy accounting platforms, ticketing service platforms, and government finance service platforms shall play a pivotal role in supporting the promotion and expanded application of the standards by providing robust support.
1. Electronic voucher issuance and distribution platforms providing issuance (delivery), distribution, and interconnection services shall issue (deliver) and distribute compliant electronic vouchers to receiving entities in accordance with the business norms and requirements of relevant competent authorities and the electronic voucher accounting data standards.
2. Proxy accounting platforms entrusted with processing electronic vouchers shall support direct processing of compliant electronic vouchers (including receipt, signature verification, parsing, and recording) without conversion, and conduct full-process tracking and validation of the structured data used in each processing stage to ensure their authenticity, reliability, and integrity.
3. Ticketing service platforms with reimbursement functions shall ensure that the services provided for one or more stages of electronic voucher processing comply with the standards, and conduct full-process tracking and validation of the structured data used in the relevant processing stages to ensure their authenticity, reliability, and integrity.
Government finance service platforms providing functions such as public government services, integrated budget management, integrated internal controls, and electronic accounting archives shall ensure that their electronic voucher processing services comply with the standards, and conduct full-process tracking and validation of the structured data used to ensure their authenticity, reliability, and integrity.

IV. Organizational Support
(1) Organizational leadership shall be strengthened. The MOF shall establish a tiered and coordinated maintenance team to continuously optimize and refine the functionality of free, personalized toolkits for tasks such as signature verification and parsing, ensuring ongoing support for the promotion and application of the electronic voucher accounting data standards. The MOF will also enhance the validation functions for the application of the standards and develop evaluation tools for assessing accounting informatization levels, promoting standardized and normalized full-process handling of electronic vouchers through evaluation-driven improvements. Local finance departments at all levels shall strengthen organizational coordination and provide application guidance, promoting the application of the electronic voucher accounting data standards in a manner tailored to local conditions.
(2) Policy coordination shall be enhanced. The MOF, in collaboration with competent authorities (entities) responsible for electronic vouchers, shall deepen cross-departmental working mechanisms and enhance inter-departmental coordination to address policy-related issues in the promotion and application of the electronic voucher accounting data standards based on respective responsibilities. Simultaneously, the MOF will continue to support issuing entities in improving their issuance and distribution capabilities, effectively lowering barriers to electronic voucher acquisition and reinforcing the foundation for the standards’ promotion and application.
(3) Technical support shall be provided. Accounting software service providers shall strictly adhere to the requirements of the Two Specifications, enhance the quality of accounting software and related services, promptly upgrade and iterate software functionalities and services, support receiving entities in adapting and upgrading their information systems, and enable direct processing of the aforementioned electronic vouchers-from receipt to archiving-without conversion, thereby ensuring the effective promotion and application of the electronic voucher accounting data standards.
(4) Publicity and training shall be strengthened. All regions and departments shall intensify policy dissemination efforts to guide entities in their regions (departments) in correctly understanding the importance of promoting the application of electronic voucher accounting data standards. Entities shall enhance training on the standards and related operations to improve their capabilities for full-process handling of electronic vouchers. Accounting software service providers shall strengthen training and guidance for users, assisting them in mastering electronic voucher processing workflows and related information system operations. Relevant accounting organizations, industry associations, members of the National Accounting Informatization Standardization Technical Committee, and consulting experts shall actively promote accounting informatization policies, summarize and share experiences in the application of the standards, foster a robust ecosystem for their promotion, and create a favorable environment for advancing the digital transformation of accounting work.