济南市母婴保健若干规定
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济南市母婴保健若干规定
济南市母婴保健若干规定
济南市人民政府
第一条 为加强母婴保健工作，保障母亲和婴儿健康，提高出生人口素质，根据《中华人民共和国母婴保健法》（以下简称《母婴保健法》）和有关法律、法规，结合本市实际，制定本规定。
第二条 凡本市行政区域内的公民、法人和其他组织，均须遵守本规定。
第三条 市卫生行政部门主管本市母婴保健工作。县（市）区卫生行政部门负责本行政区域内的母婴保健工作。
民政、计划生育、劳动、财政等部门应按照各自职责，做好母婴保健工作。
妇联、工会等组织应协助卫生行政部门，做好母婴保健工作。
第四条 母婴保健工作所需资金，从以下几个方面筹集：
（一）各级财政部门每年按一定数额核拨的资金；
（二）境内外组织和个人的捐赠款；
（三）按有关规定筹集的资金。
母婴保健资金由卫生行政部门统筹安排使用，主要用于按本规定确定给予减、免费部分的保健对象的保健服务开支。
第五条 医疗保健机构应当按照《母婴保健法》规定的内容开展婚前健康教育、婚前卫生咨询和婚前医学检查工作。
第六条 医疗保健机构开展婚前医学检查和《母婴保健法》第十条、第十八条规定的结扎手术、终止妊娠手术，必须经市卫生行政部门审批，取得《母婴保健技术服务执业许可证》。
从事前款规定业务的人员必须取得《母婴保健技术考核合格证书》；从事家庭接生的人员，必须取得《家庭接生员技术合格证书》。
第七条 男女双方申请结婚登记，经结婚登记机关审查其他条件合格后，持《居民身份证》或其他有效身份证到一方常住户口所在地卫生行政部门指定的医疗保健机构进行婚前医学检查。涉外婚姻当事人应当到济南市妇女保健所进行婚前医学检查。
边远地区的公民进行婚前医学检查，交费确有困难的，其检查费用应当给予减免。
第八条 医疗保健机构应当向接受婚前医学检查者出具《婚前医学检查证明》。
对患有医学上认为不宜生育的严重遗传性疾病或指定传染病在传染期内或者精神病在发病期内的，医师应当提出医学意见，并如实填写《婚前医学检查证明》。
第九条 男女双方在结婚登记时，应当持有《婚前医学检查证明》或者医学鉴定证明。
对婚前医学检查认为需要暂缓结婚的，结婚登记机关应当做好解释工作，暂缓办理结婚登记，待其治疗康复后方可登记结婚。
对婚前医学检查认为不宜生育的，经男女双方同意，采取长效避孕措施或施行结扎手术后，方可办理结婚登记。
第十条 依照《母婴保健法》和本规定施行终止妊娠或者结扎手术，受术者享受劳保医疗或公费医疗的，按劳保医疗或公费医疗报销；受术者没有享受劳保医疗或公费医疗的，手术费由县（市）区卫生部门从母婴保健资金中予以解决。不足部分由市卫生行政部门从母婴保健资金中予以
解决。
第十一条 机关、团体、企事业单位和农村基层组织应当按照国家有关规定，对女职工定期进行健康检查；对接触致畸物质的怀孕女职工必须调整工作岗位。
第十二条 怀孕妇女应当于妊娠12周前到医疗保健机构建立《母子保健手册》，接受孕产期保健服务。
第十三条 严禁采用技术手段对胎儿进行性别鉴定。但怀疑胎儿为伴性遗传病、严重Ｘ连锁智力低下的，经医疗保健机构负责人批准，可以做性别鉴定，鉴定结果报市卫生行政部门备案。
第十四条 孕妇应当住院分娩。因特殊原因不能住院分娩的，必须由取得《家庭接生员技术合格证书》的人员接生。
第十五条 医疗保健机构应根据接生人员签署的“出生医学记录”出具《出生医学证明》。家庭接生的，由所在乡（镇）卫生院出具《出生医学证明》。
《出生医学证明》为新生儿申报户口的依据。
第十六条 医疗保健机构应当对新生儿进行登记，建立《儿童保健手册》，并对新生儿进行访视，对婴幼儿定期进行健康检查和预防接种等保健服务；推行母乳喂养，提高母乳喂养率。
第十七条 医疗保健机构应当开展新生儿先天性甲状腺功能低下和苯丙酮尿症等疾病的筛查，并提出治疗意见。
已经生育过严重病残儿的妇女再次妊娠前，夫妇双方应到市卫生行政部门许可的医疗保健机构进行咨询，接受医学检查，并对已出生的病残儿进行诊断。
第十八条 本市母婴保健实行保健保偿责任制度。
参加保健保偿的孕产妇和婴幼儿，按约定缴纳保健保偿费，定期接受母婴系列保健服务。医疗保健机构应当按保健保偿责任要求，为母婴提供相应的保健服务。具体保健保偿办法由市卫生行政部门制定。
第十九条 从事看护小儿职业的人员每年必须进行一次健康检查。健康检查不合格的人员，不得从事看护小儿的工作。
第二十条 卫生行政部门应与教育部门配合对入园（所）儿童进行健康检查。入园（所）儿童应当到市、县（市）卫生行政部门指定的医疗保健机构进行健康检查。
第二十一条 接受婚前医学检查或健康检查的公民，对医疗保健机构出具的检查结果有异议的，可以在接到检查结果之日起15日内向其居住地的县（市）、区母婴保健医学技术鉴定委员会申请鉴定。鉴定费用由申请人预付, 根据鉴定结论，由责任人承担。
第二十二条 违反规定擅自从事婚前医学检查、结扎手术、终止妊娠手术和家庭接生的单位和个人，由卫生行政部门视情节轻重，给予警告，可以并处500元以上10000元以下罚款。
第二十三条 从事母婴保健的机构和个人出具假医学证明的，或者违反本规定擅自进行胎儿性别鉴定的，卫生行政部门可以建议直接责任人所在单位对其给予行政处分；情节严重的，取消其执业资格。
第二十四条 未定期进行健康检查或者经检查不合格的人员从事看护小儿工作的，由卫生行政部门给予警告，可以并处100元以上1000元以下罚款。
第二十五条 违反本规定第十一条规定的，由劳动行政部门责令限期改正；逾期不改正的，处以100元以上1000元以下罚款；对女职工造成损害的，应依法承担赔偿责任。
第二十六条 当事人对行政处罚决定不服的，可以依照《中华人民共和国行政诉讼法》和《行政复议条例》的规定，申请复议或提起诉讼。
第二十七条 卫生、民政、劳动部门的工作人员玩忽职守、滥用职权、收受贿赂、徇私舞弊的，由其所在单位或上级主管部门给予行政处分；构成犯罪的，依法追究刑事责任。
第二十八条 本规定自发布之日起施行。
1997年8月27日
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常州市实施《江苏省全民义务植树条例》办法
常州市人民政府文件
常政发（2001）6号
关于颁发《常州市实施〈江苏省全民义务植树条件〉办法》的通知
各市、区人民政府，市各委办局，市各公司、直属单位：
现将《常州市实施〈江苏省全民义务植树条件〉办法》颁发给你们，望认真贯彻执行。
二００一年一月十日
常州市实施《江苏省全民义务植树条例》办法
第一章 总 则
第一条 为促进全民义务植树活动广泛深入地开展，推动全社会植树造林，全民参与绿化，加快国土绿化进程，根据全国人大常委会《关于开展全民义务植树运动的决议》、国务院《关于开展全民义务植树运动的实施办法》和《江苏省全民义务植树条例》等有关法律、法规的规定，结合本市实际情况，制定本办法。
第二条 本办法适用于本市行政区域内的机关、团体、企事业单位（以下简称各单位）、个体工商户和适龄公民进行的义务植树活动。
驻本市境内的人民解放军和武警部队，依据国务院和中央军委的有关规定参加全民义务植树活动。
第三条 本办挂所称义务植树是指公民依法无报酬地为国家、集体种植树木的活动）。
第四条 各级人民政府应当充分发动、组织和依靠群众、深入持久地开展全民义务植树活动，建立健全义务植树和国土绿化工作的责任制度。
义务植树活动应当在本行政区域内统筹安排。
第五条 市和所辖各市（区）人民政府绿化委员会，统一领导本地区的义务植树活动和国土绿化工作，对各单位的义务植树和绿化进行指导、协调、监督和检查，绿化委员会办公室负责日常工作。
各级林业（多管）、园林绿化、行政主管部门，在绿化委员会的领导下，会同有关部门，按照政府规定的职责分工，负责义务植树活动的具体实施工作。
工会、共青团、妇联等群众团体应当配合有关部门搞好义务植树工作。
第六条 绿化委员会应当组织本地区各单位积极开展义务植树和国土绿化的宣传教育工作，增强公民履行植树义务的意识，推动全社会义务植树和造林绿化事业的发展。各新闻单位应积极配合绿化委员会开展义务植树宣传活动。
第二章 任 务
第七条 凡居住在本市行政区域内的公民（含在本市工作超过一年的外来用工人员），男性11至60周岁、女性11至55周岁，除丧失劳动能力者，均应当承担义务植树任务。
各级绿化委员会办公室，在分配义务植树任务时，要根据各单位应参加义务植树的人数，按照每人每年植树3－－5棵的要求，确定具体指标，灵活多样、因地制宜地进行安排，可以按每人每年2个劳动日的相应劳动量，按单位划分责任地段，承担整地、育苗、栽植和绿化管护等单项绿化任务。有条件的地方可以建立义务植树责任区或者义务植树基地。义务植树单项劳动量核定办法由市绿化委员会另行制定。
对11至17周岁的青少年，应当就近安排力所能及的义务植树劳动。
第八条 义务植树的项目和地段选择要因地制宜，突出重
点，合理安排。城镇要优先搞好公共绿地、生态防护林；农村要重点搞好村旁、路旁、水旁、宅旁绿化和农田林网建设。
第九条 常州市市属单位和在市区的省、部属单位的义务植树由市绿化委员会办公室负责安排。各辖市、区属单位、个私企业和无工作的城镇居民由各辖市、区绿化委员会办公室负责安排。
在校学生可以在本校范围内进行义务植树活动，也可以由绿化委员会办公室安排，参加当地义务植树活动。
农民的义务植树活动按照《农民承担费用和劳务管理条例》的规定，根据当地绿化委员会办公室的安排，由乡（镇）人民政府和村民委员会组织进行。
第十条 各单位应当按照各级绿化委员会办公室的要求，按时到指定地点完成所规定的每年每人义务植树的数量或相应劳动量的其他绿化任务。
第十一条 为确保义务植树所需苗木，各级政府的财政部门，要根据义务植树规划和年度计划，每年安排一定经费，用于义务植树苗术基地建设。要采用先进的科学技术，培育良苗壮苗。
第十二条 因特殊情况不能完成义务植树任务的单位和城镇个体工商经营者、公民，应按规定缴纳绿化费。
本行政区域内的单位和个体工商户，必须按规定缴纳义务植树统筹费。
第三章 管 理
第十三条 全面实行义务植树登记卡制度。各级绿化委员会办公室负责“义务植树登记卡”的发放、上报、汇总、审核等工作，对各单位参加义务植树人数、植树数量、成活率或完成相应劳动量情况进行全面考核并建立义务植树档案。各部门、各单位要如实填写“义务植树登记卡”的各项内容，按时上报当地人民政府绿化委员会办公室。
第十四条 在国有土地上义务栽植的树木，归土地使用单位所有；没有明确使用单位的，其所有权由市或各辖市（区）政府确定。在集体土地上义务栽植的树木，归该集体所有，法律、法规另有规定或另有约定的，从其规定或者约定。对林权所有单位，由各辖市（区）人民政府发给林权证书，以保障其合法权益。
第十五条 义务植树者应按科学规范的要求进行种植，提高成活率。义务栽植的树木由林权所有者或者承担管护义务者负责管护。实行选苗、栽植、管护责任制，保证成活率和保存率均达85％以上。未达此要求的，由承担管护责任者或者有关责任单位予以补植。
任何单位和个人都应当爱护树木，对破坏树木的行为，人人有权制止和举报。
第十六条 义务栽植树木的采伐和更新、移植，按照《中华人民共和国森林法》和国务院《城市绿化条例》的有关规定执行。
第十七条 绿化费、义务植树统筹费按省定统一标准征收。市区内的绿化费、义务植树统筹费由市绿化委员会委托财政、地税负责代收，党政机关、社会团体、事业单位由同级财政部门负责代收，各类企业和个体工商户由地方税务局负责代收。
各缴费单位应将本年度应缴的绿化费、义务植树统筹费于每年九月底前一次性缴清。
各代收部门应及时将收到的绿化费、义务植树统筹费一次性解缴到市绿化委员会办公室在市财政局设的财政专户。
征收此项绿化费用，旨在促进全民义务植树运动，加快城乡绿化步伐，提高生态质量，要实行财政专户储存，专项用于义务植树费用的开支。
区属及其以下的机关、社会团体、企事业单位、个体工商户缴纳的绿化费、义务植树统筹费按实际收缴数下拨给各辖区统筹安排使用。
各级绿委办公室应于年初编制绿化费、义务植树统筹费资金使用计划，经同级绿化委员会审核，并报同级财政部门和上级绿化委员会批准后执行。
第四章 奖 惩
第十八条 在义务植树工作中做出显著成绩的单位和个人，由各级人民政府或绿化委员会给予表彰和奖励。
第十九条 年满18周岁的适龄公民，无故不履行植树义务的，由所在单位给予批评教育并令其限期补植。
单位未按规定完成义务植树任务的，由绿化委员会或乡（镇）人民政府给予批评教育，并责令其限期完成，逾期未完成的，给予通报批评，责令其缴纳绿化费。
第二十条 违反本办法的规定，未缴纳绿化费的，由绿化委员会责令其限期补缴，逾期仍不缴纳的，每日加收2‰的滞纳金。当事人拒不缴纳绿化费或滞纳金的，绿化委员会可以依法申请人民法院强制执行。
第二十一条 盗伐、滥伐、毁坏树木和绿化设施的，按《中华人民共和国森林法》、《城市绿化管理条例》等法律、法规的规定处罚。
第二十二条 当事人对行政处罚决定不服的，可依法申请复议或提起诉讼。
第二十三条 违反本办法，以暴力威胁或其它手段妨碍各级绿化委员会工作人员依法执行公务的，由公安机关按照《中华人民共和国治安管理处罚条例》的规定给予处罚；构成犯罪的，依法追究刑事责任。
第二十四条 各级绿化委员会工作人员在义务植树工作中玩忽职守、弄虚作假、询私舞弊，贪污、挥霍、浪费绿化费的，由所在单位或者上一级主管部门按照规定给予行政处分；情节严重，构成犯罪的，依法追究刑事责任。
第五章 附 则
第二十五条 所辖各市可根据本地情况参照本办法执行。
第二十六条 本办法自发布之日起施行。
常州市人民政府
2001年1月10日
增值税专用发票使用规定(试行)(附英文)
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
4. If any problems are found in the implementation of the
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
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
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.
