Regulations Governing the Use of Cash Register by Business Entities Article 4
Cash registers used by a business entity to issue uniform invoices must be equipped with the following functions:1.It can accommodate government-produced cash register uniform invoices.2.It can print the buyer's business administration number, and show sales amount and business tax separately or their total.3.It can print a buyer's copy (receipt) and seller's copy (stub) of the uniform invoice simultaneously.4.It will halt printing automatically if the uniform invoices are not accurately positioned or an error occurs in the operating procedure.5.It can automatically cut off each and every uniform invoice receipt after operation, while saving the seller's copies in the roll.6.It can perform statistical and report-printing functions, such as tallying total amount, daily total and monthly total, and if the purchases need to be posted on two or more invoices, it can print the serial number of each invoice and show the total on the last invoice printed.7.It can keep discount records and correction records, and mark those transactions with distinct signs.8.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.9.It has the sealed journal of number of entries that cannot be zeroed out.10.It can perform account reconciliation and account closing, during which the uniform invoice roll is removed and replaced with the seller's own paper tape.11.It is equipped with a transaction amount display that can rotate by more than 270 degrees.12.It is able to mark TX for taxable sales and TZ for zero rating sales.The cash register used by business entities for issuing uniform invoices shall be equipped with a battery that allows continuous operation of at least eight hours during a power outage.
中文原文 營業人使用收銀機辦法第4條
營業人使用收銀機開立統一發票者，其收銀機應具備下列性能：
一、能使用政府印製之收銀機統一發票。
二、能印出買受人之營利事業統一編號，及分別或合計列示銷售額及營業稅額。
三、統一發票收執聯與存根聯之列印，係採同步操作。
四、統一發票未正確放妥或操作程序錯誤時能自動停機。
五、能將統一發票收執聯逐張自動切斷，存根聯整卷留存。
六、有合計、日計及月計等統計、列表性能，於遇有需要登錄二張以上之發票時，能逐張印出順序號碼，於最後一張印出合計金額。
七、能記載折扣紀錄，更正錯誤時，並具有明顯記號。
八、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。
九、有密封不能歸零之交易次數連續紀錄。
十、能作讀帳及結帳之操作，但操作時應將統一發票收執聯及存根聯取出，換裝自備紙帶。
十一、應裝置可作二七○度以上旋轉之交易金額顯示器。
十二、能將應稅銷售額作TX記號、零稅率銷售額作TZ記號。
營業人使用收銀機開立統一發票，應具備於停電後能繼續使用八小時以上之設備。
一、能使用政府印製之收銀機統一發票。
二、能印出買受人之營利事業統一編號，及分別或合計列示銷售額及營業稅額。
三、統一發票收執聯與存根聯之列印，係採同步操作。
四、統一發票未正確放妥或操作程序錯誤時能自動停機。
五、能將統一發票收執聯逐張自動切斷，存根聯整卷留存。
六、有合計、日計及月計等統計、列表性能，於遇有需要登錄二張以上之發票時，能逐張印出順序號碼，於最後一張印出合計金額。
七、能記載折扣紀錄，更正錯誤時，並具有明顯記號。
八、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。
九、有密封不能歸零之交易次數連續紀錄。
十、能作讀帳及結帳之操作，但操作時應將統一發票收執聯及存根聯取出，換裝自備紙帶。
十一、應裝置可作二七○度以上旋轉之交易金額顯示器。
十二、能將應稅銷售額作TX記號、零稅率銷售額作TZ記號。
營業人使用收銀機開立統一發票，應具備於停電後能繼續使用八小時以上之設備。