深圳市水务局关于印发《深圳市水务局非行政许可审批和登记实施办法》的通知

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深圳市水务局关于印发《深圳市水务局非行政许可审批和登记实施办法》的通知

广东省深圳市水务局


深圳市水务局关于印发《深圳市水务局非行政许可审批和登记实施办法》的通知

文号:深水政〔2008〕431号
各有关单位:

《深圳市水务局非行政许可审批和登记实施办法》已经市政府同意,现予印发施行。

深圳市水务局

二〇〇八年十月二十八日



深圳市水务局非行政许可审批和登记实施办法



(共6项)



编号 非行政许可审批和登记事项

01 变更水利工程管理权审批

02 迁移水利设施或允许损坏水利设施审批

03 水库降等、报废审批

04 单位用户用水计划审批或登记备案

05 供水企业暂停供水审批或备案

06 改装、拆除或迁移城市供水工程审批



01号 非行政许可审批事项:变更水利工程管理权审批



  一、审批内容

  水利工程管理权变更审批。水利工程指的是引水工程或总库容100万立方米(含100万立方米)以上的蓄水工程及管理房、三防物资仓库等配套设施。

  二、设定依据

  (一)《广东省水利工程管理条例》(1999年11月27日广东省第九届人民代表大会常务委员会第十三次会议通过)第七条;

  (二)《深圳市小型水库管理暂行办法》(深府办〔2008〕19号)第十条。

  三、审批数量及方式

  无数量限制,符合条件即予许可。

  四、审批条件

  (一)水利工程管理权的变更不会对水利工程的安全运行、工程抢险和检修、日常管理和维护及防洪安全等造成不利影响;

  (二)接管单位应具备与原管理单位相当或更高级别的水利工程管理技术水平,拥有与原管理单位相同或更多的专业管理人员及管理设备;

  (三)管理权变更如影响第三人的合法用水权益,应与该第三人协商并达成协议。

  法律依据:本实施办法规定。

  五、申请材料

  (一)申请书(原件1份);

  (二)原管理单位意见或协议书(复印件1份,验原件);

  (三)所在区水务主管部门意见(原件1份);

  (四)接管单位技术管理水平及能力等情况说明书(原件3份);

  (五)涉及第三人利益的,与该第三人签订的协议(复印件1份,验原件);

  (六)申请人身份证明(复印件1份,验原件)。

  法律依据:本实施办法规定。

  六、申请表格

  无。

  七、审批申请受理机关

  深圳市水务局。

  八、审批决定机关

  深圳市水务局。

  九、审批程序

  申请人向深圳市水务局递交申请材料——深圳市水务局审核——申请人领取批复文件。

  十、审批时限

  自受理申请之日起20个工作日内。

  十一、审批证件及有效期限

  批复文件,无有效期限规定,自批复之日起1年内不实施的自动失效。

  十二、审批的法律效力

  取得批复文件后方可办理水利工程管理权移交手续。

  十三、收费

  无。

  十四、年审或年检

  无。



02号 非行政许可审批事项:迁移水利设施或允许损坏水利设施审批



  一、审批内容

  因建设需要迁移水利设施或损坏水利设施审批。水利设施指的是:引水工程或总库容100万立方米(含100万立方米)以上的蓄水工程及管理房、三防物资仓库等配套设施。

  二、设定依据

  (一)《广东省水利工程管理条例》(1999年11月27日广东省第九届人民代表大会常务委员会第十三次会议通过)第二十四条;

  (二)《深圳市小型水库管理暂行办法》(深府办〔2008〕19号)第十条。

  三、审批数量及方式

  无数量限制,符合条件即予许可。

  四、审批条件

  (一)因施工或其他原因,确有必要迁移水利设施或者无法避免对水利设施造成损坏;

  (二)制订有专题工程设计方案并经过专家论证评审或工程咨询机构评估;

  (三)影响水利工程运行管理的,采取了补救措施,并承担相关的维修费用;

  (四)影响第三人合法用水权益的,已与第三人协商并达成协议。

  法律依据:本实施办法规定。

  五、申请材料

  (一)申请书(原件1份);

  (二)关于迁移水利设施或造成水利设施损坏的专题工程设计方案论证报告(原件3份);

  (三)工程咨询机构评估意见或专家评审意见(原件1份);

  (四)涉及第三人利益的,与该第三人签订的协议(复印件1份,验原件);

  (五)申请人身份证明(复印件1份,验原件);

  (六)损害水利设施的,承担相关维修费用的承诺书(原件1份)。

  法律依据:本实施办法规定。

  六、申请表格

  无。

  七、审批受理机关

  深圳市水务局。

  八、审批决定机关

  深圳市水务局。

  九、审批程序

  申请人向深圳市水务局递交申请材料——深圳市水务局审核——申请人领取批复文件。

  十、审批时限

  自受理申请之日起20个工作日内。

  十一、审批证件及有效期限

  批复文件,无有效期限规定,自批复之日起1年内不实施的自动失效。

  十二、审批的法律效力

  取得批复文件后方可办理有关施工手续。

  十三、收费

  无。

  十四、年审或年检

  无。



03号 非行政许可审批事项:水库降等、报废审批



  一、审批内容

  小(1)型水库降等、报废审批。

  二、设定依据

  (一)《中华人民共和国防洪法》(1997年8月29日第八届全国人民代表大会常务委员会第二十七次会议通过)第三十四条;

  (二)《广东省水利工程管理条例》(1999年11月27日广东省第九届人民代表大会常务委员会第十三次会议通过)第十四条;

  (三)《水库降等与报废管理办法(试行)》(2003年5月26日水利部令第18号);

  (四)《深圳市小型水库管理暂行办法》(深府办〔2008〕19号)第十条。

  三、审批数量及方式

  无数量限制,符合条件即予许可。

  四、审批条件

  (一)水库降等:

  1.因规划、设计、施工等原因,实际工程规模达不到《水利水电工程等级划分及洪水标准》(SL252-2000)规定的原设计等别标准,扩建技术上不可行或者经济上不合理的;

  2.因淤积严重,现有库容低于《水利水电工程等级划分及洪水标准》(SL252-2000)规定的原设计等别标准,恢复库容技术上不可行或者经济上不合理的;

  3.原设计效益大部分已被取、引、调、蓄水工程代替,且无进一步开发利用价值或者水库功能萎缩已达不到原设计等别规定的;

  4.实际抗御洪水标准不能满足《水利水电工程等级划分及洪水标准》(SL252-2000)规定或者工程存在严重质量问题,除险加固经济上不合理或者技术上不可行,降等可保证安全和发挥相应效益的;

  5.因征地、移民或者在库区淹没范围内有重要的工矿企业、军事设施、国家重点文物等原因,致使水库自建库以来不能按照原设计标准正常蓄水,且难以解决的;

  6.遭遇洪水、地震等自然灾害或战争等不可抗力造成工程破坏,恢复水库原等别经济上不合理或技术上不可行,降等可保证安全和现阶段实际需要的。

法律依据:《水库降等与报废管理办法(试行)》第七条。

  (二)水库报废:

  1.防洪、灌溉、供水、发电、养殖及旅游等效益基本丧失或者被取、引、调、蓄水工程替代,无进一步开发利用价值的;

  2.库容基本淤满,无经济有效措施恢复的;

  3.建库以来从未蓄水运用,无进一步开发利用价值的;

  4.遭遇洪水、地震等自然灾害或战争等不可抗力,工程严重毁坏,无恢复利用价值的;

  5.库区渗漏严重,功能基本丧失,加固处理技术上不可行或者经济上不合理的;

  6.病险严重,且除险加固技术上不可行或者经济上不合理,降等仍不能保证安全的。

  法律依据:《水库降等与报废管理办法(试行)》第七条、第八条。

  五、申请材料

  (一)水库降等:

  1.申请书(原件1份);

  2.论证报告(原件3份);

  3.工程咨询机构评估意见或专家评审意见(原件1份);

  4.涉及第三人利益的,与该第三人签订的协议(复印件1份,验原件);

  5.申请人身份证明(复印件1份,验原件)。

  (二)水库报废:

  1.申请书(原件1份);

  2.论证报告(原件3份);

  3.工程咨询机构评估意见或专家评审意见(原件1份);

  4.水库的资产核定材料(原件1份);

  5.涉及第三人利益的,与该第三人签订的协议(复印件1份,验原件);

  6.申请人身份证明(复印件1份,验原件)。

  法律依据:本实施办法规定。

  六、申请表格

  无。

  七、审批申请受理机关

  深圳市水务局。

  八、审批决定机关

  深圳市水务局。

  九、审批程序

  申请人向深圳市水务局递交申请材料——深圳市水务局审核——申请人领取批复文件。

  十、审批时限

  自受理申请之日起20个工作日内。

  法律依据:本实施办法规定。

  十一、审批证件及有效期限

  批复文件,无有效期限规定,自批复之日起1年内不实施的自动失效。

  十二、审批的法律效力

  取得批复文件后方可办理水利工程降等或报废手续。

  十三、收费

  无。

  十四、年审或年检

  无。

04号 非行政许可审批或登记事项:单位用户用水计划审批或登记备案



  一、审批或登记内容

  核定或调整总量在5万立方米以上(含5万立方米)的年度用水计划,以及总量在3万立方米以上(含3万立方米)的年度施工计划用水计划。考核认证节水型企业(单位)。

  达到国家节水型企业(单位)标准的企业(单位)用水计划只需备案即可。用水总量不足以上标准的用水计划由各区水务主管部门负责核定、调整和备案。

  二、设定依据

  (一)《中华人民共和国水法》(2002年8月29日第九届全国人民代表大会常务委员会第二十九次会议通过)第四十九条;

  (二)《深圳市节约用水条例》(2004年12月30日深圳市第三届人民代表大会常务委员会第三十五次会议通过,2005年1月19日广东省第十届人民代表大会常务委员会第十六次会议批准)第十三条、第十四条和第十六条;

  (三)《深圳市计划用水办法》(2007年5月8日深圳市人民政府令第166号)第三条、第四条、第十一条、第十二条和第十三条。

  三、审批或登记数量及方式

  有数量限制。根据全市年度用水计划、行业用水定额实行总量控制。

  四、审批条件

  (一)新用户申请用水计划:

  1.计划用水总量符合设计年用水总量;

  2.节约用水设施验收合格。

  (二)既有用户申请用水计划:

  1.经过水量平衡测试确定;

  2.用水总量符合全市年度用水计划和行业用水定额及企业发展需求;

  3.实际用水不满一年的,计划用水总量符合设计年用水总量;

  4.用水总量根据水量平衡测试确定的合理用水水平系数、用水平均增长率以及最近三年年度实际用水总量的平均值进行计算。

  (三)建设单位申请施工用水计划:

  1.取得规划主管部门的建设工程规划许可文件;

  2.取得建设主管部门的施工许可证明文件;

  3.建设工程项目已完成用水节水评估报告审核程序;

  4.建设工程项目已完成节约用水设施建设报告审核程序。

  (四)调整年度用水计划:

  1.因生产经营需要或者用水人数变化等因素,确需调整年度用水计划;

  2.调整幅度根据产品(经营)增减值、行业用水定额或者水量平衡测试确定的单位水耗进行计算。

  (五)重点单位用户办理节水型企业(单位)考核认证:

  1.按规定开展水量平衡测试工作;

  2.生活用水不存在包费制;

  3.供汽锅炉冷凝水、间接冷却水有回收利用,间接冷却水没有直排;

  4.单位产品取水量或万元产值取水量不高于全国先进水平50%以上;

  5.未违反规定开采城市地下水;

  6.本年度超计划用水累计时间不超过5个月;

  7.未违规缴纳地下水资源费等有关费用;

  8.节水型企业(单位)的各项定量考核指标不得低于各项考核指标的最低标准水平。

  法律依据:《深圳市节约用水条例》第十四条第二款;《节水型企业(单位)目标导则》。

  五、申请材料

  (一)新用户申请用水计划:

  1.用水计划申请表(原件1份);

  2.合法设立的证明文件(复印件1份,验原件);

  3.新建、扩建、改建建设项目及节约用水设施竣工验收合格证明文件(复印件1份,验原件);

  4.设计年用水总量的证明文件(复印件1份,验原件);

  5.申请人身份证明(复印件1份,验原件)。

  (二)既有用户申请或调整年度用水计划:

  1.用水计划申请表(原件1份);

  2.用水节水情况表(原件1份);

  3.当年年度用水计划通知单(复印件1份,申请下一年度用水计划的,提交上一年度用水计划通知单复印件);

  4.年度用水总量增减的说明和相关证明材料(原件或复印件1份,是复印件的验原件);

  5.申请人身份证明(复印件1份,验原件)。

  (三)建设单位申请施工用水计划:

  1.用水计划申请表(原件1份);

  2.建设工程规划、施工许可等合法证明文件(复印件1份,验原件);

  3.施工用水节水及排水措施方案(原件1份);

  4.申请人身份证明(复印件1份,验原件)。

  (四)单位用户办理节水型企业(单位)考核认证:

  1.《节水型企业(单位)申请表》(原件1份);

  2.水量平衡测试报告书(原件1份);

  3.水量平衡测试合格证明文件(复印件1份,验原件);

  4.单位用户节水管理基础资料(复印件加盖公章,各1份,装订成册),包括:

  (1)单位用户节水工作主管领导工作职责、相关文件制度及工作记录;

  (2)单位用户确定节水主管部门和节水管理责任人的相关文件;

  (3)节水管理岗位责任制度和节水管理网络图以及工作记录;

  (4)计划用水和节约用水的管理措施;

  (5)用水原始记录(水费发票复印件)和年度用水统计分析报表;

  (6)用水情况巡回检查及问题处理记录;

  (7)给排水管网现状图,如计划近期改造,应提供改造规划图;

  (8)内部用水实行定额管理,节奖超罚的文件及相关资料;

  (9)用水计量管理制度的文件;

  (10)近期计量网络图;

  (11)用水设备、管道、器具定期检修制度及相关检修记录;

  (12)节水设备运行管理制度及运行管理和维修记录。

  5.申请人身份证明(复印件1份,验原件)。

  法律依据:本实施办法规定。

  六、申请表格

  《深圳市用水计划申请表》(附表1)、《深圳市用水计划备案表》(附表2)、《节水型企业(单位)申请表》(附表3)、《深圳市单位用户年度用水节水情况表》(附表4)。

  上述表格均可到深圳市水务局行政办文窗口免费领取,也可在深圳水务网(http://www.szwrb.gov.cn)或深圳节水网(http://www.szjieshui.gov.cn)上免费下载。

  七、审批或登记申请受理机关

  深圳市水务局。

  八、审批或登记决定机关

  深圳市水务局。

  九、审批或登记程序

  申请人到深圳市水务局递交申请或备案资料——深圳市水务局审核或确认——申请人领取审批或备案文件。

  十、审批或登记时限

  (一)核定年度用水计划的,为受理申请之日起15个工作日;

  (二)调整年度用水计划的,为受理申请之日起5个工作日;

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税务总局


增值税专用发票使用规定(试行)(附英文)

1993年12月30日,税务总局

第一条 增值税专用发票(以下简称专用发票)只限于增值税的一般纳税人领购使用, 增值税的小规模纳税人和非增值税纳税人不得领购使用。
第二条 一般纳税人有下列情形之一者, 不得领购使用专用发票:
(一)会计核算不健全, 即不能按会计制度和税务机关的要求准确核算增值税的销项税额、进项税额和应纳税额者。
(二) 不能向税务机关准确提供增值税销项税额、进项税额、应纳税额数据及其他有关增值税税务资料者。
上述其他有关增值税税务资料的内容, 由国家税务总局直属分局确定。
(三) 有以下行为, 经税务机关责令限期改正而仍未改正者:
1.私自印制专用发票;
2.向个人或税务机关以外的单位买取专用发票;
3.借用他人专用发票;
4.向他人提供专用发票;
5.未按本规定第五条的要求开具专用发票;
6.未按规定保管专用发票;
7.未按本规定第十六条的规定申报专用发票的购、用、存情况;
8.未按规定接受税务机关检查。
(四) 销售的货物全部属于免税项目者。
有上列情形的一般纳税人如已领购使用专用发票, 税务机关应收缴其结存的专用发票。
第三条 除本规定第四条所列情形外, 一般纳税人销售货物 (包括视同销售货物在内) 、应税劳务, 根据增值税细则规定应当征收增值税的非应税劳务 (以下简称销售应税项目) , 必须向购买方开具专用发票。
第四条 下列情形不得开具专用发票:
(一) 向消费者销售应税项目。
(二) 销售免税项目。
(三) 销售报关出口的货物、在境外销售应税劳务。
(四) 将货物用于非应税项目。
(五) 将货物用于集体福利或个人消费。
(六) 将货物无偿赠送他人。
(七) 提供非应税劳务(应当征收增值税的除外)、转让无形资产或销售不动产。
向小规模纳税人销售应税项目, 可以不开具专用发票。
第五条 专用发票必须按下列要求开具:
(一) 字迹清楚。
(二) 不得涂改。
如填写有误, 应另行开具专用发票, 并在误填的专用发票上注明“误填作废”四字。如专用发票开具后因购货方不索取而成为废票的, 也应按填写有误办理。
(三) 项目填写齐全。
(四) 票、物相符, 票面金额与实际收取的金额相符。
(五) 各项目内容正确无误。
(六) 全部联次一次填开, 上、下联的内容和金额一致。
(七) 发票联和抵扣联加盖财务专用章或发票专用章。
(八) 按照本规定第六条所规定的时限开具专用发票。
(九) 不得开具伪造的专用发票。
(十) 不得拆本使用专用发票。
(十一) 不得开具票样与国家税务总局统一制定的票样不相符合的专用发票。
开具的专用发票有不符合上列要求者, 不得作为扣税凭证, 购买方有权拒收。
第六条 专用发票开具时限规定如下:
(一) 采用预收货款、托收承付、委托银行收款结算方式的, 为货物发出的当天。
(二) 采用交款提货结算方式的, 为收到货款的当天。
(三) 采用赊销、 分期付款结算方式的, 为合同约定的收款日期的当天。
(四) 将货物交付他人代销, 为收到受托人送交的代销清单的当天。
(五) 设有两个以上机构并实行统一核算的纳税人, 将货物从一个机构移送其他机构用于销售, 按规定应当征收增值税的, 为货物移送的当天。
(六) 将货物作为投资提供给其他单位或个体经营者, 为货物移送的当天。
(七) 将货物分配给股东, 为货物移送的当天。
一般纳税人必须按规定时限开具专用发票, 不得提前或滞后。
第七条 专用发票的基本联次统一规定为四联, 各联次必须按以下规定用途使用:
(一) 第一联为存根联, 由销货方留存备查。
(二) 第二联为发票联, 购货方作付款的记帐凭证。
(三) 第三联为税款抵扣联, 购货方作扣税凭证。
(四) 第四联为记帐联, 销货方作销售的记帐凭证。
第八条 除购进免税农业产品和自营进口货物外, 购进应税项目有下列情况之一者, 不得抵扣进项税额:
(一) 未按规定取得专用发票。
(二) 未按规定保管专用发票。
(三) 销售方开具的专用发票不符合本规定第五条第(一)至(九)项和第(十一)项的要求。
第九条 有下列情形之一者, 为本规定第八条所称未按规定取得专用发票:
(一) 未从销售方取得专用发票。
(二) 只取得记帐联或只取得抵扣联。
第十条 有下列情形之一者, 为本规定第二条、第八条所称未按规定保管专用发票:
(一) 未按照税务机关的要求建立专用发票管理制度。
(二) 未按照税务机关的要求设专人保管专用发票。
(三) 未按照税务机关的要求设置专门存放专用发票的场所。
(四) 税款抵扣联未按税务机关的要求装订成册。
(五) 未经税务机关查验擅自销毁专用发票的基本联次。
(六) 丢失专用发票。
(七) 损(撕)毁专用发票。
(八) 未执行国家税务总局或其直属分局提出的其他有关保管专用发票的要求。
第十一条 有本规定第八条所列情形者, 如其购进应税项目的进项税额已经抵扣, 应从税务机关发现其有上述情形的当期的进项税额中扣减。
第十二条 销售货物并向购买方开具专用发票后, 如发生退货或销售折让,应视不同情况分别按以下规定办理:
购买方在未付货款并且未作帐务处理的情况下, 须将原发票联和税款抵扣联主动退还销售方。销售方收到后, 应在该发票联和税款抵扣联及有关的存根联、记帐联上注明“作废”字样, 作为扣减当期销项税额的凭证。未收到购买方退还的专用发票前, 销售方不得扣减当期销项税额。属于销售折让的, 销售方应按折让后的货款重开专用发票。
在购买方已付货款, 或者货款未付但已作帐务处理, 发票联及抵扣联无法退还的情况下, 购买方必须取得当地主管税务机关开具的进货退出或索取折让证明单(以下简称证明单)送交销售方, 作为销售方开具红字专用发票的合法依据。销售方在未收到证明单以前, 不得开具红字专用发票; 收到证明单后, 根据退回货物的数量、价款或折让金额向购买方开具红字专用发票。红字专用发票的存根联、记帐联作为销售方扣减当期销项税额的凭证, 其发票联、税款抵扣联作为购买方扣减进项税额的凭证。
购买方收到红字专用发票后, 应将红字专用发票所注明的增值税额从当期进项税额中扣减。如不扣减, 造成不纳税或少纳税的, 属于偷税行为。
第十三条 使用电子计算机开具专用发票必须报经主管税务机关批准并使用由税务机关监制的机外发票。
第十四条 符合下列条件的一般纳税人, 可以向主管税务机关申请使用电子计算机开具专用发票:
(一) 有专业电子计算机技术人员、操作人员。
(二) 具备通过电子计算机开具专用发票和按月列印进货、销货及库存清单的能力。
(三) 国家税务总局直属分局规定的其他条件。
第十五条 申请使用电子计算机, 必须向主管税务机关提供申请报告及以下资料:
(一) 按照专用发票(机外发票)格式用电子计算机制作的模拟样张。
(二) 根据会计操作程序用电子计算机制作的最近月份的进货、销货及库存清单。
(三) 电子计算机设备的配置情况。
(四) 有关专用电子计算机技术人员、操作人员的情况。
(五) 国家税务总局直属分局要求提供的其他资料。
第十六条 使用专用发票必须按月在《增值税纳税申报表》附列资料栏目中如实填列购、用(包括作废)、存情况。
第十七条 进货退出或索取折让证明单的基本联次为三联: 第一联为存根联, 由税务机关留存备查; 第二联为证明联, 交由购买方送销售方为开具红字专用发票的合法依据; 第三联由购货单位留存。
证明单必须由税务机关开具, 并加盖主管税务机关印章, 不得将证明单交由纳税人自行开具。
证明单的印制, 按照《中华人民共和国发票管理办法》及其细则有关发票印制的规定办理。
一般纳税人取得的证明单应按照税务机关的要求装订成册, 并按照有关发票保管的规定进行保管。
第十八条 专用发票的票样与进货退出或索取折让证明单的样式, 由国家税务总局统一制定, 其他单位和纳税人不得擅自改变。
第十九条 本规定所称税务机关、主管税务机关、均指国家税务总局及其所属支局以上征收机关。
第二十条 本规定自1994年1月1日起执行。

PROVISIONS FOR THE USE OF SPECIAL INVOICES OF VALUE-ADDED TAX

(State Administration of Taxation: 27 December 1993)

Whole Doc.
The
(hereinafter referred to as "the Provisions") are formulated by the State
Administration of Taxation to tighten control over the use of special
invoices of Value-Added Tax (hereinafter referred to as "special
invoices") and to ensure the successful implementation of the Value-Added
Tax crediting system based on the amount of tax specified on invoices.
Copies of the Provisions are hereby sent to you with the following notice
on the pertinent questions:
1. Special invoices are not only important commercial papers in
taxpayers' business activities, but also legal certificates on which both
the seller's tax obligation and the amount of imput tax for purchasers are
recorded, with a decisive role in the computation and administration of
Value-Added Tax. Leading comrades of the State Council have given
instructions that the way to administer special invoices should be the
same as for bank notes. As such, tax authorities at all levels in various
places must pay great attention to the use and administration of special
invoices, endeavor to gain the support of government leaders at various
levels and assistance from the financial, banking, auditing,
administration for industry and commerce, public security, public
prosecution and other departments concerned and to make earnest efforts to
strengthen on work guidance and administer strictly in accordance with the
provisions for the use of special invoices.
2. Starting from January 1, 1994, general taxpayers selling goods or
taxable services must issue special invoices in accordance with the
Provisions. In case where special invoices are needed but not issued and
ordinary invoices are still used, purchasers would not be allowed to claim
any credit on input tax.
Ordinary invoices issued in the previous year received by general
taxpayers can be used as tax-crediting certificates only before January
31. For those that cannot be used as certificates for crediting the input
tax of the current period, the input tax which are separated from
start-of-period inventory, may be readjusted upward in accordance with
provisions of the pertinent policy.
3. Those which violate the Provisions for the Use of Special Invoices
shall be dealt with in accordance with the provisions for relevant
penalties prescribed in the for the Control of Invoices> and the China for Tax Collection and Administration>.
4. If any problems are found in the implementation of the for the Use of special Invoices of Value-Added Tax>, please report them to
the State Administration of Taxation promptly. Local governments or
departments should not alter these Provisions at will in the course of
their implementation and shall abide to implement accordingly.
Article 1
Special invoices of Value-Added Tax (hereinafter referred to as
"special invoices") shall be obtained, bought and used only by general
taxpayers that pay Value-Added Tax, and not by small-scale taxpayers or
non-Value-Added-Tax taxpayers.
Article 2
General taxpayers shall not obtain, buy or use special invoices in
any one of the following cases:
(1) The accounting system is unsound, i. e., it cannot accurately
compute the output tax, input tax and the amount of Value-Added Tax
payable as required under the accounting regulations and by tax
authorities;
(2) Accurate information for the output tax, input tax, the amount of
Value-Added Tax payable and other information relating to Value-Added Tax
cannot be provided to tax authorities.
The content of "other information relating to Value-Added Tax"
mentioned above shall be defined by the taxation bureaux which are
directly under the State Administration of Taxation;
(3) Engagement in the following activities and failure to correct
itself within the time limit prescribed by tax authorities:
a. Printing special invoices without authorization;
b. Buying special invoices from individual persons or units other
than tax authorities;
c. Using special invoices borrowed from other;
d. Providing special invoices for use by other;
e. Failing to issue special invoices in accordance with the
requirements as prescribed in Article 5 of the Provisions;
f. Failing to preserve special invoices in accordance with the
requirements under the Provisions;
g. Failing to file the information on the status of the purchase, use
and inventory of special invoices as prescribed in Article 16 of the
Provisions;
h. Failing to accept inspection by tax authorities according to the
requirements under the Provisions.
(4) Sale of goods which fall within the tax exempt items.
If any of the aforesaid cases occur with a general taxpayer that has
obtained, bought and used special invoices, the tax authorities shall take
away the special invoices retained by that taxpayers.
Article 3
Except for the circumstances specified in Article 4 of these
Provisions, general taxpayer selling goods (including those regarded as
selling goods), taxable services, or non-taxable services on which
Value-Added Tax shall be levied as prescribed in the Detailed Rules for
the Implementation of Value-Added Tax (hereinafter referred to as "selling
taxable items") must issue special invoices to purchasers.
Article 4
Special invoices cannot be issued in the following circumstances:
(1) Selling taxable items to consumers;
(2) Selling tax exempt items;
(3) Selling goods that have been declared export at the customs
office or selling taxable services abroad;
(4) Using goods on items not subject to Value-Added Tax;
(5) Using goods on group welfare or for personal consumption;
(6) Presenting goods as gifts to others without a consideration; or
(7) Providing non-taxable services (except services on which
Value-Added Tax shall be levied), transferring intangible assets, or
selling immovable property.
Taxable items can be sold to small-scale taxpayers without issuing
special invoices.
Article 5
Special invoices must be issued in accordance with the following
requirements:
(1) The writing must be legible;
(2) There shall be no alteration;
If a special invoice is filled out incorrectly, it should be affixed
with the words "canceled for mistakes" and a new special invoice would be
issued. If a special invoice that has been issued and becomes invalid as a
result of not being claimed by the purchasers, it shall also be handled as
if the invoice is filled out incorrectly.
(3) All the items should be filled in;
(4) The special invoice and the goods must tally with each other, the
amount specified on the special invoice and the amount of money collected
must tally with each other;
(5) The content of all items are correct;
(6) All copies of the invoice shall be filled out at one time and the
content and amount on all copies shall be consistent;
(7) The "invoice copy" and the "credit copy" shall be affixed with
the special stamp for use by the financial department or for use in
invoices;
(8) Special invoices must be issued at the time prescribed in Article
6 of the Provisions;
(9) Counterfeit special invoices shall not be issued;
(10) Special invoices detached from invoice books shall not be used;
and
(11) Special invoices that do not conform with the forms produced on
an unified basis by the State Administration of Taxation shall not be
used.
Any special invoices that do not conform with the aforesaid
requirements will not be used as taxcrediting certificates and purchasers
shall have the right not to accept them.
Article 6
The time limit for issuance of special invoices is prescribed as
follows:
(1) If accounts are settled by the methods of advance payment, bills
of collection and acceptance, or by authorizing banks to collect payments,
it is the day when the goods are despatched;
(2) If accounts are settled by the method of payment on delivery, it
shall be the day when the payment is received;
(3) If the accounts are settled by the methods of credit sales or
hire purchase, it is the day of collection prescribed in contracts;
(4) If goods are sold through consignment agents, it is the day when
the bills of consignment sales are received from consignee;
(5) For the transfer of goods from one establishment to another for
sale by a taxpayer who maintains two or more establishments and keeps
their accounts on a consolidated basis, if Value-Added Tax shall be levied
on such goods according to the provisions, it is the day when the goods
are transferred;
(6) For goods provided to other units or individual business
operators in the from of investment, it is the day when the goods are
transferred; or
(7) For goods distributed to shareholders, it is the day when the
goods are transferred.
General taxpayers must issue special invoices at the prescribed time,
neither earlier nor later.
Article 7
Special invoices are basically in quadruplicate, as stipulated on a
unified basis, and each copy shall be used in accordance with the
following provisions:
(1) The first copy is the "stub copy," which is kept by the seller
for reference;
(2) The second copy is the "invoice copy," which is used by the
purchaser as payment record for bookkeeping;
(3) The third copy is the "credit copy," which is used by the
purchaser as a certificate for claiming input tax credit; and
(4) The fourth copy is the "bookkeeping copy," which is used by the
seller as sales record for bookkeeping.
Article 8
Except for the purchase of tax-exempt agricultural products and
import of goods, the input tax on purchasing of taxable items shall not be
credited against the output tax in any one of the following circumstances:
(1) Failing to obtain special invoices as stipulated;
(2) Failing to preserve special invoices as stipulated; or
(3) The special invoices issued by sellers do not conform with the
requirements prescribed in Paragraphs (1) to (9) and Paragraph (11) of
Article 5 of the Provisions.
Article 9
"Failing to obtain special invoices as stipulated" mentioned in
Article 8 of the Provisions refers to one of the following circumstances:
(1) Failing to obtain special invoices from sellers; or
(2) Obtaining only the "bookkeeping copy" or obtaining only the
credit copy.
Article 10
"Failing to preserve special invoices as stipulated" mentioned in
Articles 2 and 8 of the Provisions refers to one of the following
circumstances:
(1) Failing to institute a special invoices control system as
required by tax authorities;
(2) Failing to assign a special person to safe-keep special invoices
as required by tax authorities;
(3) Failing to assign a special place for the safe-keeping of special
invoices as required by tax authorities;
(4) Failing to bind "credit copies" into booklets as required by tax
authorities;
(5) Unauthorized destruction of the basic copies of special invoices
that have not been checked or examined by tax authorities;
(6) Loss of the special invoices;
(7) Damaging (or tearing apart) special invoices; or
(8) Failing to meet other requirements for the preservation of
special invoices specified by the State Administration of Taxation or
taxation bureaux which are directly under it.
Article 11
If input tax on the purchase of taxable items has already been
credited with the output tax in any of the cases mentioned in Article 8 of
the Provisions, the credited amount shall be deducted from the input tax
on purchases in the period when the circumstances are discovered by tax
authorities.
Article 12
If, after goods have been sold and special invoices have been issued
to a purchaser, the goods are returned or having a discount allowed, they
shall be dealt with on the merits of each case and in accordance with the
following provisions:
In case when the purchaser has neither paid for the goods nor booked
them in the accounts, he or she should take the initiative to return the
original "invoice copy" and "credit copy" to the seller. After receiving
these copies, the seller should write the word "cancelled" on them and on
the related "stub copy" and "bookkeeping copy," which may be used as
certificates for deducting the output tax of the current period. Before
the seller receives the special invoices returned by a purchaser, he or
she cannot deduct the output tax of the current period. In case of
discount allowed, the seller shall issue special invoices anew on the
basis of the discounted prices.
If a purchaser has paid for the goods or though the goods have not
yet been paid but have been booked in the accounts, the purchaser cannot
return the "invoice copy" and "credit copy", he or she must secure a
"goods returned" or "discount claimed" certificate (hereinafter referred
to as the "certificate") issued by local competent tax authorities and
send it to seller, so that the latter may use it as the legal certificates
for issuing a red- letter special invoice. Before receiving the
certificate, the seller nay not issue any red-letter special invoice
Having received the certificate, the seller shall issue a red-letter
special invoice to the purchaser in accordance with the amount and prices
of goods returned or the amount of money discounted. The "stub copy" and
"bookkeeping copy" of the red-letter special invoice can be used by the
seller as certificates for deducting the output tax on saies of the
current period, while the "invoice copy" and "credit copy" can be used by
the purchaser as certificates for deducting the input tax.
After receiving the red-letter special invoice, the purchaser should
deduct the amount of Value-Added Tax specified on that invoice from the
input tax of the current period. Any default or decrease of tax payment
resulting from failure to make such deduction shall be regarded as tax
evasion.
Article 13
Taxpayers that use electronic computers in issuing special invoices
must apply to the tax authorities for approval and the use of
non-computer-printed invoices produced under the control and supervision
of the tax authorities.
Article 14
Generally taxpayers that meet the following conditions may apply to
the tax authorities for the use of electronic computers in issuing special
invoices:
(1) Have specialized electronic computer technicians and operators;
(2) Have the capacity and capability of issuing special invoices and
printing out monthly reports of purchases, sales and inventories through
electronic computers; and
(3) Can meet other conditions prescribed by taxation bureaux which
are directly under the State Administration of Taxation.
Article 15
Applicants for the use of electronic computers must file their
applications with the tax authorities alongside the following information:
(1) An analog sample produced by electronic computer based on the
form of special invoices (non-computer-printed invoices);
(2) The reports of purchases, sales and inventories of the latest
month, which is in accordance with the accounting operation procedures,
produced by electronic computer.
(3) The configuration of electronic computer equipment;
(4) Information about the specialized electronic computer technicians
and operators; and
(5) Other information requested by the taxation bureaux which are
directly under the State Administration of Taxation.
Article 16
Users of special invoices must truthfully record information on
purchase and use (including cancelled) of invoices and any invoices left
unused in the data columns appended to the every
month.
Article 17
The "goods returned" or "discount claimed" certificate is basically
in triplicate: the first copy is "stub copy", which shall be kept by tax
authorities for records; the second copy is "certificate copy", which the
purchaser should send it to the seller and is to be used as the legal
certificates for issuing red-letter special invoices; the third copy shall
be retained by the purchaser.
Certificates must be issued by tax authorities and affixed with the
stamp of the tax authorities; certificates cannot be given to the
taxpayers for the issuance of the certificates by themselves.
Certificates shall be printed in accordance with the People's Republic of China for the control of Invoices> and the relevant
provisions of the Detailed Rules and Regulations.
General taxpayers shall bind the certificate received into booklets
as required by the tax authorities and keep them in accordance with the
relevant certificate preservation provisions.
Article 18
The forms of special invoices and the format of "goods returned" or
"discount claimed" certificates shall be drawn up by the State
Administration of Taxation on a unified basis. They shall not be altered
by other organizations or taxpayers without authorization.
Article 19
"Tax authorities" and "competent tax authorities" mentioned in the
Provisions refer to the State Administration of Taxation and the
tax-collecting authorities that are one level above of the taxation
bureaux which are directly under the State Administration of Taxation.
Article 20
Provisions shall come into effect on January 1, 1994.


国务院关于进一步加强工资基金管理的通知

国务院


国务院关于进一步加强工资基金管理的通知
国务院


为贯彻中央关于治理经济环境、整顿经济秩序和全面深化改革的方针,压缩社会总需求,控制消费基金过快增长,国务院重申各地区、各部门必须认真贯彻执行国务院发布的《工资基金暂行管理办法》(国发[1985]115号),并结合当前情况就有关事项通知如下:
一、国家下达的工资总额计划,各地区、各部门必须认真执行,并按隶属关系落实到基层单位。各基层单位要根据国家核定的年度工资总额,编制工资基金使用计划,经主管部门审核并经同级劳动部门会同有关部门(机关、事业单位的工资基金使用计划会同人事部门)批准后列入《工
资基金管理手册》。开户银行据此监督支付工资。超过计划规定数额的,银行一律拒付。
《工资基金管理手册》由劳动部会同中国人民银行统一制发。
二、各企业、事业、机关、团体等单位,只能在本单位进行现金结算的开户银行设立一个工资基金专户。所有工资支出都必须通过开户银行,从工资基金专用帐户中列支。任何单位都不得坐支、套取现金发放工资、奖金、津贴、补贴等。各级银行要认真负责,严格监督。对违反国家现
金管理条例的,当地政府和各级银行要认真查处。
三、实行工资总额同经济效益挂钩的企业,应严格按照批准的工资与经济效益挂钩的基数和比例核定效益工资,并列入《工资基金管理手册》;使用效益工资时,要适当留有结余,以丰补歉。没有实行工资总额同经济效益挂钩的企业,必须按照国家下达的工资总额计划执行。
企业由于经济效益增减等原因,需要对国家下达的工资总额计划作适当调整时,可由同级劳动部门在不超过国家下达给本地区、部门的工资总额计划内进行调剂。开户银行按调整后的工资基金使用计划予以支付。
各地区、各部门对国家下达的工资总额计划不得突破。如有特殊情况,需要追加工资总额计划的,要按照劳动工资计划的审批程序办理。
四、事关全局的工资问题,由中央、国务院通盘考虑、统一部署。任何地区、部门和个人,无权自行提高工资区类别和机关、事业单位工资标准,以及增加在企业成本、费用中列支基本工资(包括津贴、补贴等);无权自行决定减征或免征工资调节税、奖金税;无权动用其他资金或采
取其他办法增加职工工资。对违反国家有关规定的,除应责令其立即纠正外,还要给予经济处罚,并追究有关领导和直接责任者的行政责任,情节严重的,要依法惩处。
五、对集体所有制单位的工资基金,也必须加强管理。各地区要参照本通知精神,结合实际情况,制定相应的管理办法。



1989年3月31日