陕西省消防管理办法

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陕西省消防管理办法

陕西省人民政府


陕西省消防管理办法

陕西省人民政府令第24号

  
现发布《陕西省消防管理办法》,自发布之日起施行。







省长 程安东



一九九五年十一月三日







陕西省消防管理办法







第一章 总 则







第一条 为了加强消防监督管理,预防和减少火灾,保护社会财产和人身安全,保障经济建设的顺利进行,根据有关法律、法规,结合我省实际,制定本办法。



第二条 凡在我省行政区域内的一切机关、团体、企事业单位及其他组织和个人均应遵守本办法。法律另有规定的,从其规定。



第三条 消防工作实行“预防为主,防消结合”的方针。



第四条 消防工作由各级人民政府统一领导,公安机关实施监督。



第五条 维护公共消防安全,保护消防设施,预防和扑救火灾,是全社会共同的责任,是每个公民应尽的义务。



对危害公共消防安全的行为,任何单位和个人都有权检举、控告和制止。



第六条 每年十一月九日为我省消防日。







第二章 消防管理







第七条 各级人民政府实行消防安全工作责任制,负责本行政区内的消防工作,其职责是:



(一)建立联席会议制度,研究、部署、检查本辖区内消防安全工作;



(二)建立并落实各级消防安全责任制,完善消防安全措施,改善防火条件,消除火灾隐患;



(三)落实消防建设经费,保障消防设施和装备水平同本地区国民经济和社会发展需要相适应;



(四)落实城乡公共消防设施的配套建设工作;



(五)组织领导火灾扑救工作,监督查处火灾事故,表彰奖励消防工作先进单位和个人。



第八条 在火灾易发季节以及重大节日,各级人民政府应当督促有关部门组织专门力量,开展消防宣传教育和安全检查,做好消防工作。



第九条 城市规划、建设部门,应当按照消防安全要求,将消防队(站)、消防给水、消防通讯、消防通道等公共消防设施纳入城市建设总体规划,保证与其他市政基础设施同步发展。



原有市区的公共消防设施不足或者不适应实际需要的,应进行改造或者增建。



第十条 城市供水部门应当加强市政消防供水设施的建设、管理和维护,保障消防用水需要。



第十一条 电信部门应当保障火警电话畅通。



第十二条 保险部门应把消防工作列为保险防灾的一项主要内容,密切配合消防部门开展防火工作,并划拨一定的防灾费用于消防工作。投保单位的火灾损失,由公安消防部门具体核定,保险部门按规定赔偿。



第十三条 村(居)民委员会应当对村(居)民进行消防宣传教育,组织村(居)民制定防火公约,开展防火检查,制止消防违章行为,整改火险隐患,参加火灾扑救。



第十四条 机关、团体、企事业单位和其他组织的法定代表人或主要负责人是本单位防火安全第一责任人,依法对本单位的消防安全工作全面负责,其职责是:



(一)贯彻执行消防法规、技术规范和标准;



(二)落实职工岗位防火责任制,做好生产、经营管理活动中的消防工作;



(三)领导专职和义务消防组织,落实自防自救方案;



(四)健全消防安全管理机构和制度,落实防火安全措施;



(五)定期进行消防安全检查,及时消除火险隐患;



(六)当火灾发生时,组织职工扑救火灾,保护现场,协助调查火灾原因。



第十五条 实行经济承包、承租、转租的单位,应当将消防安全工作列为承包、承租、转租合同必备条款。



第十六条 城市规划及重点工程项目防火设计的可行性论证必须有同级公安消防部门参加。



新建、改建、扩建工程及装饰装修工程的防火设计必须经公安消防部门审核。工程竣工后,须经公安消防部门验收合格后,方可投入使用。



第十七条 工程设计单位必须严格执行国家消防法规和技术规范,不得任意降低防火设计标准。



施工单位必须严格按照防火设计施工,不得擅自改动防火设计,并负责施工现场的消防安全。



消防工程的设计、施工实行资质证制度。



第十八条 从事生产、维修、销售消防器材、设备、防火材料的单位,必须取得公安消防部门核发的许可证。消防产品、建筑防火材料必须符合消防和防火质量要求,未经检测或检测不合格的产品不得销售和使用。



进口消防产品,必须经国家检测机构检测,并经公安消防部门认可后,方可进口或使用。



严禁生产、销售和使用假冒伪劣消防产品。



第十九条 举办各种集会、展览、展销、演出等大型活动,应当落实消防安全措施,制定灭火预案和应急疏散方案,并报公安消防部门审核同意。



第二十条 从事消防工程设计和施工、固定消防设施操作、易燃易爆化学危险品仓库管理、消防产品检验维修等特定工种人员,应当经过公安消防部门培训,经考试合格后持证上岗。







第三章 火灾预防







第二十一条 文化、广播电视、新闻出版等部门,应当经常向社会宣传消防法规和消防知识。



教育、劳动、司法部门应当将消防法规、消防常识作为职业教育和社会教育内容。



学校、幼儿园、家庭应当加强对学生、幼儿的消防常识教育。



第二十二条 禁止在有火灾、爆炸危险的区域进行明火作业。确需动用明火时,必须按规定办理审批手续,并采取严密的监护措施。



第二十三条 禁止在高层建筑、地下工程和火灾爆炸危险场所以及消防重点部位防火安全范围内存放易燃易爆化学物品和燃放烟花爆竹。



第二十四条 各种电气线路、设备的安装、维修和改造,应当由专业技术人员进行,并严格遵守操作规程。



第二十五条 国家和省级重点保护的古建筑、纪念性建筑物的管理、使用单位必须采取具体措施,切实加强火灾预防工作。



禁止在古建筑周围举办焰火、灯火活动以及燃放烟花爆竹、堆放易燃物品。禁止将煤气、液化石油气等引入古建筑内。



禁止在古建筑、博物馆内开办公共娱乐场所。



第二十六条 禁止在燃气管道安全范围内随意开挖、堆放爆炸危险物品。



使用管道燃气的单位和个人,不得擅自拆除、改动燃气管道和其他设施。



液化石油气用户不得擅自处理液化石油气残液。



第二十七条 重要建筑物、构筑物、存放可燃物的堆场、易燃易爆化学危险品仓库应当采取防雷措施,并定期检测,保证性能完好。



第二十八条 易燃易爆化学危险物品的生产、储存、经营、运输、使用实行消防安全许可证制度。



液化气供应站、汽车加油站和燃气调压站,应当合理选择位置,严格执行防火防爆规定。



第二十九条 公共场所应加强电源、火源管理,设置符合标准的火灾应急照明和安全疏散标志,配备灭火器材,保持疏散通道畅通,并根据需要配备专职人员进行安全巡视和检查。公共场所临时增加用电必须经有关部门批准。



禁止将易燃易爆物品带入、存放在公共场所。



第三十条 下列场所应当按照规定配置用于防火、救灾及人员逃生的消防安全设备:



(一)工厂、仓库、商场;



(二)生产、运输、贮存、销售、使用易燃易爆物品的单位;



(三)飞机、船舶、火车、汽车等公共交通运输工具;



(四)依照消防法规和国家消防技术规范、标准应当设置消防设备的各类建筑物和场所。



第三十一条 任何单位和个人不准损坏和擅自挪用消防设备、逃生器材,不准埋压和圈占消防水源,不准占用防火间距、堵塞消防通道。



消火栓、消防水池及其他固定消防设施的拆除、移动、检修,必须经当地公安消防部门同意。







第四章 灭火救险







第三十二条 公安消防部队、专职消防队熟悉消防责任区、制定灭火计划、实施灭火作战演练时,有关单位必须予以协助并提供有关资料。



第三十三条 鼓励建立多种形式的专职消防队。



企业事业单位专职消防队可以与邻近单位按照自愿互利原则建立联防。



企业事业单位比较集中、距离公安消防队较远的地区可以组建联合专职消防队。



城镇和乡村按照需要与可能,可以建立地区性专职消防队。



第三十四条 任何人发现火灾,都应迅速准确地向消防部门报警。



任何单位和个人应优先、无偿为火灾报警提供方便,为扑救火灾提供可能提供的物质条件。



第三十五条 公安消防部门接到火灾报警后,应迅速调集消防队伍到达现场灭火救险。



专职消防队必须服从调动,协同灭火救险。



第三十六条 城镇有计划地停水、停电、切断通讯线路和进行道路改造时,有关部门应当事先通知当地公安消防部门。



第三十七条 消防车赶赴火场途中,其他车辆和人员必须避让,可以使用封闭或限制通行的道路、空场。交通指挥人员应当保证消防车迅速通行,必要时可以实行交通管制。



消防车免交养路、过路、过桥、过隧道等费用。



第三十八条 公安消防部门负责组织、指挥火灾的扑救工作。发生重大、特大火灾,可由当地人民政府或公安机关负责组成灭火指挥部。火场指挥员由当地公安消防部队到场的最高指挥员担任。在紧急情况下,火场指挥部有权采取下列处置措施:



(一)拆除毗连的建筑物、构筑物;



(二)切断电力、可燃气体输送;



(三)调用交通运输、供水、供电、电讯、环境卫生和医疗救护部门的力量;



(四)划定警戒范围、命令人员转移;



(五)其他必要的措施。



第三十九条 火灾扑灭后,下列费用,经公安消防部门核实后,由起火单位负责赔偿:



(一)参加扑救火灾的企事业单位的专职或者义务消防队所损耗的燃料、灭火剂和损坏的装备器材费用;



(二)紧急情况下,为避免更大损失而拆除毗连火场的建(构)筑物的补偿费用;



(三)火灾原因技术鉴定费用;



(四)按照有关规定应当给予补偿的其他费用。



起火单位参加保险的,应当按照规定,从保险公司偿付的施救费中予以补偿。



第四十条 发生建筑物倒塌、化学危险品泄漏等灾害时,或接到居民的报警求助时,消防队应当尽力实施抢险救助。







第五章 消防监督







第四十一条 各级公安消防部门依据国家有关法律、法规规定的职权和本办法的有关规定,监督检查单位和个人贯彻有关消防法律、法规和技术标准的情况,纠正和查处消防违法违章行为。
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第四十二条 公安消防部门应当经常开展监督检查,发现重大火险隐患,及时向有关单位或个人发出《火险隐患整改通知书》,限期整改。有关单位和个人应将整改情况报送当地公安消防部门备案,并接受整改复查。



第四十三条 公安消防部门发现有可能发生火灾危险时,有权责令有关单位或者个人立即改正或立即停产停业。



停产停业可能对当地经济建设和人民生活造成影响的,由县级以上人民政府决定。



第四十四条 公安消防部门应当按照确定的城市规划方案,督促有关部门建设、改善、维修公共消防设施。



第四十五条 公安消防部门对建设单位申报的工程设计应当进行审核,并在规定期限内审核完毕;对生产、维修、经营的消防产品,进行检测监督;对生产、储存、经营、运输、使用易燃易爆化学物品的单位,核发化学危险品管理的有关证件。



第四十六条 火灾扑灭后,公安消防部门为调查、鉴定火灾原因,可以封闭现场;对有关场所、设备进行勘查,对有关人员进行询问。



未经公安消防部门同意,任何单位和个人不得擅自进入、清理火灾现场和移动现场物品。



第四十七条 公安消防部门在接到单位或个人对违反消防安全行为的投诉后,应当及时处理,并在三十日内将处理结果告知投诉人。



第四十八条 公安派出所负责管区内消防监督工作,具体职责权限由县(区)公安机关规定。







第六章 法律责任







第四十九条 违反本办法有下列行为之一的,责令限期整改,逾期不改的,对直接责任人和单位负责人处以一百元以上五百元以下罚款;单位有责任的,对单位处一千元以上五千元以下罚款:



(一)法定代表人、防火负责人不履行消防安全工作职责的;



(二)从事涉及消防安全的特种作业人员不按规定取得资格的;


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国务院办公厅转发交通部等部门关于深化中央直属和双重领导港口管理体制改革意见的通知

国务院办公厅 交通部 国家计委 国家经贸委 财政部


国务院办公厅转发交通部等部门关于深化中央直属和双重领导港口管理体制改革意见的通知

国办发(2001)91号

各省、自治区、直辖市人民政府,国务院各部委、各直属机构:
  交通部、国家计委、国家经贸委、财政部、中央企业工委《关于深化中央直属和双重领导港口管理体制改革的意见》已经国务院同意,现转发给你们,请认真遵照执行。
  进一步深化中央直属和双重领导港口管理体制改革是一项政策性强、涉及面广的工作,有关地方人民政府要顾全大局,积极主动做好工作。交通部要会同国家计委、国家经贸委、财政部、中央企业
  工委等有关部门,组织专门班子,配合地方人民政府,于2002年3月底前完成港口的下放工作。在深化改革过程中,要严格财经纪律和各项规章制度,并切实做好港口企业的安全生产和稳定工作,做到思想不散、秩序不乱、工作不问断、国有资产不流失。
               国务院办公厅
             二OO一年十一月二十三日


关于深化中央直属和双重领导港口管理体制改革的意见
交通部 国家计委 国家经贸委 财政部 中央企业工委
(二00一年十月八日)

  沿海和长江干线主要港口在我国航运事业对外开放中占有重要地位,在国民经济和对外贸易中发挥着重要作用。1984年以后,国家对这些主要港口的管理体制进行了重大改革,形成了目前的秦皇岛港由中央管理,沿海和长江干线37个港口由中央与地方政府双重领导、以地方政府为主的管理体制。这种管理体制曾对我国港口事业的发展起到了积极的作用。但是,随着我国经济体制改革的不断深入和社会主义市场经济的发展,现行港口管理体制已经不能适应新的形势,需要进一步深化改革。为了有利于政府主管部门进一步转变职能、加强港口行业的行政管理,有利于港口企业按照建立现代企业制度的要求自主经营、走向市场,有利于我国港口事业不断协调发展,根据《中共中央办公厅国务院办公厅关于中央党政机关与所办经济实体和管理的直属企业脱钩有关问题的通知》 (中办发(998)27号)等有关文件精神,在征求有关地方人民政府意见的基础上,现就深化现行港口管理体制改革提出如下意见:
  一、将现由中央管理的秦皇岛港以及中央与地方政府双重领导的港口全部下放地方管理。港下放后原则上交由港口所在城市人民政府管理;需要由省级人民政府管理的,由省级人民政按照“一港一政”的原则自行确定管理形式。港口下放后,实行政企分开,港口企业不再承担行政管理职能,并按照建立现代企业制度的要,进一步深化企业内部改革,成为自主经营、自负盈亏的法人实体。
  二、改革港口现行的计划、财务管理体制。计划管理,由现行中央计划管理改为地方管理;财务管理,由“以港养港、以收抵支”改为“收支两条线”,取消港口企业定额上缴、以收抵支的办法,同时按照国家税收管理有关规定征缴港口企业所得税。
  港口下放时,其财务关系相应划转。港口的资产无偿划转地方管理(交由国家开发投资公司管理的资产除外),其债权、债务一并随之转移。港口下放后,应缴企业所得税缴人地方财政,所得税指标以零基数划转。对港口企业1998年至2000年确因经济效益不好而欠交中央财政的利润予以豁免;对港口企业1998年至2000年已上缴当地财政的所得税,不再上解中央财政,由当地财政全额返还港口,用于港口基础设施建设;取消秦皇岛市征收的港口建设配套资金。
  港口下放后,在保证中央必要的港口建设费支出的前提下,适当提高各港港口建设费的留成比例。同时,地方人民政府应多方筹措港口建设资金,制定有利于港口发展的政策,为我国港口发展创造良好的条件。
  三、逐步放开理货市场,进一步规范理货业务。为保证理货的公正性,促进理货质量的不断提高,港口理货要引入竞争机制,每个港口可先设立两家理货企业。将各港外轮理货公司从港口企业中分离出来,作为独立的企业法人,自主经营。将中国外轮理货总公司向各港外轮理货公司收取管理费的方式改为持有各港外轮理货公司一定的股份,具体比例由交通部组织中国外轮理货总公司与港口企业共同协商确定后,报财政部办理相关的股权确认及产权变更手续:
  四、改革引航管理体制。沿海港口的引航机构作为向各码头靠泊船舶提供引航服务的单位,应从港口企业中分离出来。鉴于目前引航机构与港口企业分离的条件尚未成熟,为平稳过渡,引航机构尚未与港口企业分离的港口可暂维持现状,过渡期为三年,在业务上接受港口管理机构的指导,为全港所有码头提供服务。长江引航机构作为独立向航行在长江的船舶提供引航眼务的单位,仍隶属于长江航务管理局。
  五、在港航公安管理体制全面改革之前,港口公安管理暂维持现状,其所需经费仍由港口企业营业外列支和财政拨付事业费的办法解决。
  六、鉴于长江航运的运作方式及其特点,长江港口企业可按照自愿的原则,与航运企业进行资产重组,组建新的港口运输企业,或采取多种方式联合经营。
 

增值税专用发票使用规定(试行)(附英文)

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.