国家税务总局关于增值税专用发票使用问题的补充通知(附英文)
国家税务总局
国家税务总局关于增值税专用发票使用问题的补充通知(附英文)
国家税务总局
各省、自治区、直辖市税务局,各计划单列市税务局:
为解决《增值税专用发票使用规定》试行以来存在的问题,我局于2月14日下发了《国家税务总局关于增值税专用发票使用问题的通知》(国税明电〔1994〕035)。据了解,目前专用发票使用突出的问题,是商业零售企业开具专用发票的随意性较大,票面填写的差错较多。
为此,特作如下补充通知:
一、商业零售企业销售商品凡向购买方开具专用发票的,必须按照国税明电〔1994〕035号的规定,即购买方必须持盖有一般纳税人戳记的税务登记证(副本),未提供证件的,销货方一律不得开具专用专票。
二、商业零售企业及其他企业开具专用发票时,必须按规定将全部联次一次性逐项如实填开。已使用的专用发票其存根联、记帐联如有应填而未填或填写不实、填写差错的,属于未按要求开具专用发票,税务机关一经查出,可依《中华人民共和国发票管理办法》罚则的有关规定处以1
0000元以下的罚款。
三、购买方(一般纳税人)向商业零售企业购买商品时,对取得的专用发票如发现有不符合开具要求的,购买方有权拒收或退回,销货方应重新按要求开具,否则,不得作为抵扣税款的凭证。
四、一般纳税人必须使用由税务机关统一式样和监制的专用发票(包括电子计算机机外发票),对未经税务机关允许,擅自设计和印制专用发票并已开具使用的,一律无效,查实后,依法从重处理。
五、各级税务机关要认真搞好专用发票使用管理的宣传、辅导工作,要大力组织人员深入企业进行详细的讲解和示范,及时解决操作过程中存在的问题。要经常开展专用发票的专项检查,对违反专用发票使用规定,不按要求填开专用发票,弄虚作假导致本单位、其他单位或者个人未缴
、少缴或者骗取税款的,应严格按照《中华人民共和国发票管理办法》的有关法规处理;对其中典型的案例应随时上报国家税务总局。
AN ADDITIONAL CIRCULAR ON THE QUESTION CONCERNING THE USE OF VATSPECIAL VOUCHERS
(State Administration of Taxation: 15 March 1994 Coded Guo Shui Fa[1994] No. 056)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities and the tax bureaus of various cities with independent
planning:
In order to solve the problems existing since the trial
implementation of the Regulations on the Use of Value-Added Tax Special
Vouchers, the bureau on February 14 issued the Circular of the State
Administration of Taxation on the Question Concerning the Use of
Value-Added Tax Special Vouchers (coded Guo Shui Ming Dian [1994] No.
035). It is said that the outstanding problem in the current use of
special vouchers is that there is great random in the special vouchers
issued by commercial retail sales enterprises and there are many mistakes
in the written face value. In view of this situation, on February 25,
1994, our bureau issued the Additional Circular on the Question Concerning
the Use of Value- Added Tax Special Vouchers in the form of an openly
transmitted telegraph coded Guo Shui Ming Dian [1994] No. 039 to various
localities. The text of the Additional Circular is hereby printed to you
and please continue to put it into practice.
I. In selling commodities, commercial retail enterprises which issue
special voucher to the purchaser, must act in accordance with the
stipulation of the Guo Shui Ming Dian [1994] No. 035, that is, the
purchaser must have the duplicate of the tax registration certificate
affixed with the stamp of an ordinary tax payer, if the purchaser fails to
provide the certificate, the seller shall not, without exception, issue
him the special voucher.
II. In drawing up vouchers, commercial retail sales enterprises and
other types of enterprises shall accurately fill in and draw up at one
single time all the voucher forms in accordance with stipulations. If the
stub form and the account form of the used special voucher which should
have been filled in but have failed to do so or have inaccurately or
wrongly filled, the voucher belongs to a special voucher drawn up not in
accordance with the requirements, once it is ferreted out, the tax
authorities may impose a fine below 10000 Yuan in accordance with the
related stipulations of the rules for punishment as set in the Voucher
Management Measures of the People's Republic of China.
III. When the purchaser (ordinary tax payer) buys commodities from
the commercial retail sales enterprise, if the special voucher received is
discovered not in conformity with the drawing up requirements, the
purchaser has the right to reject or return it, the seller shall re-draw
up the voucher in accordance with the requirements, otherwise, the voucher
shall not be regarded as a certificate for tax deduction.
IV. An ordinary tax payer shall use the special voucher (including
electronic computer external voucher) of a unified pattern manufactured
under the supervision of the tax authorities, all special vouchers
designed and printed without the authorization and permission of tax
authorities which have been drawn up and used are invalid, after they are
found out, a heavy punishment will be meted out according to law.
V. Tax authorities at all levels shall Conscientiously do a good job
of publicity and guidance work relating to the use and management of
special vouchers, energetically organize people to go deep into
enterprises to give detailed explanations and demonstrations and provide
timely solutions to the problems arising in the course of operation. They
shall carry out frequent special checks on special vouchers. With regard
to cases of violation of the stipulations on the use of special vouchers,
filling in and drawing up special vouchers not in accordance with the
requirements, and practising fraud which result in failure to pay tax,
paying less than the required tax or cheating on tax by one's own unit, by
other units or individuals, the cases shall be dealt with strictly in
accordance with the related stipulations as set in the Voucher Management
Measures of the People's Republic of China; the typical cases of which
shall be reported to the State Administration of Taxation at any time.
VI. If the openly transmitted telegraph of the coded Guo Shui Ming
Dian [1994] No. 039 is found somewhere not in conformity with this text,
this text shall be taken as the standard one.
1994年2月25日
濮阳市人民政府关于印发濮阳市城镇退役士兵自谋职业优待办法的通知
河南省濮阳市人民政府
濮阳市人民政府关于印发濮阳市城镇退役士兵自谋职业优待办法的通知
濮政〔2011〕50号
各县(区)人民政府,高新区、工业园区管委会,市人民政府各部门:
《濮阳市城镇退役士兵自谋职业优待办法》已经市政府同意,现印发给你们,请认真贯彻执行。
二〇一一年六月十六日
濮阳市城镇退役士兵自谋职业优待办法
第一条 根据《中华人民共和国兵役法》、《国务院退伍义务兵安置条例》和《河南省退伍义务兵安置条例实施细则》,结合我市实际,为鼓励城镇退役士兵自谋职业,制定本办法。
第二条 本办法中所称城镇退役士兵,系指按照国家政策规定应在城镇安置就业的人民解放军和武装警察部队的退役义务兵、复员士官和转业士官(以下统称退役士兵)。
第三条 城镇退役士兵自谋职业坚持个人自愿、政府扶持的原则,政府对自谋职业的城镇退役士兵给予经济补助和政策优惠。
第四条 县级以上人民政府应加强对城镇退役士兵自谋职业工作的领导,根据退役士兵安置工作的实际情况,在本级财政预算中安排自谋职业专项经费,用于一次性经济补助,并组织有关部门共同做好退役士兵自谋职业工作。
第五条 申请自谋职业的退役士兵,应在市直及各县(区)规定的时间内向退伍安置部门提出书面申请,经退伍安置部门审查批准后,签订协议书,领取一次性扶持自谋职业经济补助。
第六条 下列退役士兵可申请享受自谋职业相关优待:
(一)退役义务兵入伍前系非农业户口且在户口所在地入伍,并占本地非农指标入伍的;
(二)复员士官入伍前系非农业户口,服现役满第一期或第二期规定年限的;
(三)在部队服役期间,经部队批准为5至8级残疾军人并在河南省民政厅备案的;
(四)在部队服役期间获得大军区(含大军区以上单位)授予荣誉称号和荣立二等功以上的;
(五)转业士官经省级安置部门批准接收并移交的。
第七条 自谋职业一次性经济补助标准:
(一)城镇退伍义务兵服役满2年,每人补助30000元,然后根据服役年限,从第3年起,每增加1年军龄增加3000元;
(二)转业士官服役满10年,每人补助50000元,然后从第11年起,每增加1年军龄增加3000元;
(三)服役期间荣立个人一等功的增发3000元,荣立个人二等功的增发2000元,荣立个人三等功的增发1000元;
(四)5至8级残疾军人,增加1000元;
以上标准适用于市直退役士兵,各县(区)可根据当地的经济情况自行制订。
第八条 已安置的退役士兵和转业士官,要求自谋职业的,一律不予批准。
第九条 自谋职业退役士兵的档案,由退伍安置部门移交到人社保障部门免费为其保管。
第十条 退役士兵自谋职业经济补助专项资金的来源:
(一)地方财政拨款。退役士兵自谋职业补助经费,由同级财政列入预算;
(二)实行安置任务有偿转移的资金;
(三)经济处罚。对应该完成安置任务,但拒绝接收,又不按规定落实有偿转移安置的单位,按每个安置人员6万元从其单位银行帐户中划拨或申请人民法院强制执行,纳入退役士兵安置任务有偿转移资金财政专户管理使用。
第十一条 安置任务有偿转移资金存入专户,实行收支两条线管理,专款专用。年终结余,可跨年度使用。
第十二条 城镇退役士兵自谋职业享受如下优惠政策:
(一)对城镇退役士兵自谋职业从事个体经营的,有关部门要简化手续,优先办理证照,优先安排场地和摊位;
(二)城镇退役士兵自谋职业从事个体经营的,工商、税务、文化、公安、卫生、烟草、交通、城建、技术监督等有关部门除收取证照工本费外,从办理营业执照之日起,3年内免收各项行政性收费;
(三)退役士兵自谋职业,从事个体经营或提供独立劳务服务的,按照财政部、国家税务总局《关于扶持城镇退役士兵自谋职业有关税收优惠政策的通知》(财税〔2004〕93号)的有关规定享受有关税收优惠政策;
(四)城镇退役士兵自谋职业,按国家有关规定参加养老、医疗、失业等社会保险,缴纳社会保险费,享受社会保险待遇;
(五)城镇退役士兵自谋职业,其军龄视为社会保险缴费年限,并和实际缴费年限合并计算;
(六)城镇退役士兵自谋职业,如被用人单位录用,无论单位所有制性质和组织形式,均应按国家有关规定享受同工种、同岗位、同工龄职工的福利待遇,其军龄计算为连续工龄;
(七)公安机关应允许自谋职业的城镇退役士兵配偶和子女按现行户籍管理政策在城镇落户,教育部门应帮助其解决子女入学问题;
(八)自谋职业的城镇退役士兵的党、团组织关系由乡(镇)、街道办事处接收管理;
(九)对自谋职业的城镇退役士兵,机关、企业、事业单位在招工、招聘人员时,在同等条件下应优先录用;
自谋职业的退役士兵,申请办理有关减免手续及申请享受优惠政策时,应当提供《城镇退役士兵自谋职业证》和《退伍证》。
第十三条 本办法自发布之日起施行。