Regulations Governing the Use of Cash Register by Business Entities Article 11
A cash register used by a business entity to issue receipts instead of issuing uniform invoices must be equipped with the following functions:1.It can add up sales amount and business tax to show the total amount.2.It can print a buyer's copy and seller's copy of the receipt simultaneously.3.It can perform statistical functions, such as tallying total amount, daily total and monthly total.4.It can keep discount records and correction records, and mark those transactions with distinct signs.5.It has a sealed memory device for recording the total sum of entries where the amount cannot be zeroed out and does not have the function of entry deduction; the memory shall have the capacity for recording at least a ten-digit number.6.It has the sealed journal of number of transactions that cannot be zeroed out.7.It can perform account reconciliation and account closing.8.It is able to mark TX for taxable sales.
中文原文 營業人使用收銀機辦法第11條
營業人使用收銀機開立收據代替逐筆開立統一發票者，其收銀機應具備左列性能：
一、能將營業稅額併入銷售額合計列示。
二、收據收執聯與存根聯之列印係採同步操作。
三、有合計、日計及月計等統計性能。
四、能記載折扣紀錄，更正錯誤時並具有明顯記號。
五、有密封不能歸零之金額累積記憶及無減帳之性能，其記憶金額位數應為十位以上。
六、有密封不能歸零之交易次數連續紀錄。
七、能作讀帳及結帳之操作。
八、能將應稅銷售額作ＴＸ記號。
一、能將營業稅額併入銷售額合計列示。
二、收據收執聯與存根聯之列印係採同步操作。
三、有合計、日計及月計等統計性能。
四、能記載折扣紀錄，更正錯誤時並具有明顯記號。
五、有密封不能歸零之金額累積記憶及無減帳之性能，其記憶金額位數應為十位以上。
六、有密封不能歸零之交易次數連續紀錄。
七、能作讀帳及結帳之操作。
八、能將應稅銷售額作ＴＸ記號。