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本溪市公路管理条例

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本溪市公路管理条例

辽宁省本溪市人大常委会


本溪市公路管理条例


               本溪市人民代表大会常务委员会
                   公告
为了体现民主、公开的立法原则,现将本溪市人民政府起草并提出的《本溪市公路管理条例(草案)》全文公布,广泛征求各方面的意见,以便对条例草案作进一步的修改,欢迎各界人士提出修改意见和建议。
                              本溪市人大常委会办公厅
                              2004年5月27日
                第一章 总则
第一条 为了加强我市公路建设、养护和管理,促进公路事业的发展,保持公路设施完好,保障公路安全畅通,适应社会发展和经济建设需要,根据《公路法》和有关法律、法规规定,结合我市实际,制定本条例。
第二条 本条例适用于本行政区域内的公路(包括国道、省道、县道、乡道)的建设、养护和路政管理。
第三条 市、自治县人民政府交通行政主管部门是本地区公路的管理部门,其所属的公路管理机构负责日常管理工作。
区人民政府负责本行政区域内的乡级公路建设、养护和管理工作。
工商、公安、财政、规划建设、国土资源、林业、水务、农村经济发展、电力、通讯等部门依据各自职责协助做好公路管理工作。
第四条 公路的发展遵循全面规划、合理布局、确保质量、保障畅通、保护环境、建设改造与养护并重的原则。
第五条 各级人民政府应将公路建设和发展纳入本地区国民经济和社会发展计划,采取有力措施,扶持、促进公路建设、养护和管理工作。
第六条 公路、公路用地和公路附属设施(以下简称路产)受国家法制保护,任何单位和个人不得侵占和破坏。
任何单位和个人都有爱护路产的义务,有检举破坏、损坏路产以及影响公路安全行为的权利。对检举、制止违反本条例行为的有功人员庆当给予表彰和奖励。
                第二章 公路建设与养护
第七条 交通主管部门应当依据职责维护公路建设秩序,加强公路建设的程序、投资、质量的监督管理。
第八条 新建、改建公路必须符合公路发展规划和国家规定的公路工程标准、规范的要求。凡不符合规划和设计要求的不得施工。
第九条 公路建设资金应当多渠道、多方式地筹集,积极动用市场机制,可以通过下列渠道和方式筹集:
(一)各级政府拨款;
(二)国内外金融机构或者外国政府贷款、赠款;
(三)国内外企业或者其他组织、个人的投资、捐款;
(四)依法出让公路收费权的收入;
(五)开发、经营公路的公司依法发行股票、公司债券;
(六)法制、法规或国务院规定的其他方式。
第十条 凡是进入本溪行政区域的交通建设资金(公路、场站)所发生的地方税款和公路建设涉及的市级以下各类行政事业性收费等,由市、县(区)政府按相关规定专款专用,用于公路工程补贴;各级政府也要视不同情况给予配套资金支持。配套资金的投入,也可以采取以物抵资的形式。
第十一条 县级以上公路修建资金以国家投资为主,当地人民政府给予配套。乡级公路修建资金由当地人民政府负责,并享受国家规定有关政策补贴。
第十二条 市、县出入口与国省干线公路连接处,其城镇规划应符合公路建筑控制区的要求。
第十三条 公路建设项目实行项目法人负责制度、招标投标制度、工程监理制度、合同管理制度。
普通公路建设,当地人民政府是项目法人,负责建设项目的占地运迁、资金筹措、建设实施、债务偿还等。
国内外经济组织投资建设公路的,应当依法确认公路建设项目法人,负责建设项目的占地动迁,资金筹措,建设实施以及经营、养护和债务偿还等。
国内外经济组织投资建设公路的,应当依法确认公路建设项目法人,负责建设项目的占地动迁,资金筹措,建设实施以及经营、养护和债务偿还等。
第十四条 公路建设、勘察设计、施工和工程监理单位依法对公路工程质量实行终身负责制。交通主管部门应当对公路工程质量的强制性标准执行情况监督检查。
第十五条 公路建设项目竣工后,公路建设单位应当组织设计、施工、监理、管理养护等单位,按照国家规定进行验收,市交通主管部门审定。同时应把竣工验收资料移交公路管理部门。
施工单位具有保修义务,在保修期和保修范围内发生因施工原因造成的质量问题的,依法承担义务维修及赔偿责任。
未按技术规范和标准验收,导致公路交付使用后短期内损坏的,除责令施工单位义务维修外,还要依法追究验收者的责任。
第十六条 各级人民政府交通主管部门要认真履行公路养护的指导、监督与检查职责。国道、省道、县道的养护由各级政府公路管理部门负责。
第十七条 乡级公路的非专业养护由乡镇人民政府负责,县、区人民政府给予适当补贴;乡级公路的专业养护由县、区交通部门负责,并选择项目实施单位。
第十八条 公路养护应当按照国家和上级交通主管部门规定的技术规范和操作规程进行,保持公路路面平整,路肩、边坡整洁、坚实、平顺、稳定,桥涵、隧道、构造物及公路附属设施完好,标志、标线齐全、规范等良好的技术状态。
对路面破损影响车辆正常等要在期限内修复。
第十九条 养护管理和作业应逐步分离。对管、养分离的,公路管理部门应当采取招投标的方式,选择符合条件的养护作业单位承担公路养护作业。
第二十条 公路养护作业应当采取相应的安全防护措施,设置明显的作业标志,影响公路畅通的,应当避开交通高峰时段。进行公路大修和改、扩建施工的,应当事先在绕行路口予以公告。
第二十一条 原有的公路桥梁、涵洞经检测荷载等级达不到现行标准的,应当设置明显的限载标志,并及时采取维修和加固等有效措施;经检测发现公路桥梁、涵洞严重损坏影响通行安全的,应当设置禁止通行和绕行标志,并及时采取修复措施。
对公路隧道、特大型公路桥梁,要做好雨、雾、雪等恶劣天气和突发事故情况下的养护管理工作,确保畅通。
第二十二条 因不可抗力致使公路受损造成交通严重受阻时,交通主管部门要制定切实可行的恢复方案,沿线各级地方人民政府应及时组织力量进行抢修。
第二十三条 各级人民政府应动员组织公路沿线企事业单位和当地居民,积极协助公路管理部门做好冬季除雪防滑工作。
第二十四条 公路沿线的村镇,由当地人民政府和村民委员会在公路用地外设立固定垃圾排放点,并及时清运。教育当地单位和村民不准随意向公路和公路控制区内倾倒垃圾,树立自学保护公路环境卫生的意识。
第二十五条 公路养护用料本着就地就近原则,由县(区)和乡(镇)人民政府核准划定料场,任何单位和个人不得借故阻挠或者非法收取费用。
第二十六条 市公路管理部门、县(区)人民政府应当按照绿化规划和公路养护技术规范的要求,因地制宜种植花草树木,绿化、美化公路,并做好管护。
公路路树不得擅自砍伐,因树木更新和其他需要必须砍伐的,应当依法办理审批手续。电力、通信、广播电视等部门因突发性故障抢修线路的,必须在抢修的同时向公路管理部门报告,并在2日内到公路管理部门补办手续。
鼓励单位和个人按规划在公路两侧种植树木和花草,实行以公路管理部门营造为主和谁造谁有、合造共有的制度。
                第三章 路政管理
第二十七条 交通主管部门负责管理和保护路产,依法检查、制止、处理各种侵占、污染、损毁、破坏路产的违法行为。
第二十八条 公路建筑控制区范围如下:
(一)公路边沟外缘起,一级公路不少于30米,国道及二级公路不少于20米,省道及三级公路不少于15米,县道及四级公路不少于10米,乡级、等外公路不少于5米。
(二)无边沟、边坡路段,其建筑边缘与路肩外缘的最小间距为:一级路不少于(30+4)米,国道及二级公路不少于(20+4)米,省道及三级公路不少于(15+4)米,县道及四级公路不少于(10+3)米,乡级、等外公路不少于(5+2)米。
在上述范围内,除公路防护、养护需要外,禁止擅自修建建筑物和构筑物。
特殊情况下确需在控制区修建临时建筑物、构筑物,埋设、架设管线、电缆等设施的,应当事先经交通主管部门同意。但在公路改、扩建时无偿自行拆除。
第二十九条 特大型桥梁周围300米,大中型桥梁周围和较大防护设施等特殊路段两侧200米,公路隧道上方和洞口外100米范围内,禁止挖砂、采石、采矿、倾倒废弃物、进行爆破作业及其他危及公路、桥梁、隧道安全的活动。
公路两侧20米范围内禁止取土。
第三十条 各级公路两侧边沟(截水沟、坡角护坡道)外缘起1米范围内为公路用地。交通主管部门应当设立用地界桩。
公路及公路用地范围内禁止下列行为:
(一)利用隧道、桥梁进行带缆、牵拉、吊装等施工作业,设置不符合标准的电力、通信、广播电视线路和易燃易爆的管线;
(二)在隧道、桥梁桥孔、涵洞内堆放易燃易爆物品、明火作业、搭建各类设施;
(三)倾倒渣土、垃圾、积雪,焚烧各类废弃物;
(四)开办集贸市场、摆摊设点、堆放物品、打场晒粮、设置障碍;
(五)挖沟引水、利用边沟排放污物、堵塞排水沟渠、填埋边沟;
(六)在公路停放车辆,机动车试刹车,履带车和铁轮车以及其他可能损害公路的机具上路行驶;
(七)设立非公路交通标志和擅自设立公路交通标志;
(八)开设饭店、商店、加油站、车辆维修、洗车厂点等经营场所。
第三十一条 在公路行驶的车辆,应当遵守国家制定的车辆限载、限长、限宽、限高标准的规定。
交通主管部门根据需要可以在公路上设置载货车辆轴载质量及车货总质量的检测装置,对载货车辆进行免费检测。载货车辆必须接受超限检查。
第三十二条 在公路上增设平交道口应当严格控制。确需增设的,应当按照管理权限报经相应的交通主管部门批准,并达到下列要求:
(一)增设的平交道口,应当满足行车视距要求;
(二)有旧道口的不得开设新道口;
(三)商业区能集中开设道口的,只开进出两个道口,并按标准修建;
(四)道口铺装材质应于行车道路面相同,铺装距离不得小于5米;
(五)桥头引线150米范围内不得开设道口;
(六)民用道口控制在3米以内,经营性道口控制在8米以内。
第三十三条 公路沿线规划和新建村镇、开发区,应当符合规划公路等级的控制区范围。原则上应在公路一侧进行建设,避免在公路两侧同时进行,造成公路街道化,影响公路的运行安全与畅通。并在控制区外预留一定距离,已适应未来公路升级需要。
第三十四条 占(利)用、挖掘公路,跨越、穿越公路修建桥梁、渡槽,架设、埋设管线等设施的,施工单位应向交通主管部门提出书面申请,并编制施工路段现场管理方案,经批准后方可施工。
需封闭或半封闭交通的,还应征求公安交通管理部门意见。经批准占(利)用公路、公路用地修建临时性建筑物(构筑物)的,应当按照有关规定向交通部门交纳费用。
各类管线因突发性故障需抢修的,必须在抢修的同时向公路管理部门报告。采取必要的安全措施,保障公路畅通,并在2日内到交通主管部门补办手续。
第三十五条 禁止车辆在运输货物着地的情况下行驶。
车辆运输易抛洒、滴漏、飞扬、散落、污染等物品时,应当采取有效的防护或者密封措施。
第三十六条 各级交通主管部门和公安部门应当依照各自职责,加强监督检查,及时督促和组织公路的清障工作,保障公路安全、畅通。
公安交通管理部门在处理交通事故时,对涉及路产损坏的,应及时告知公路管理部门,公路管理部门有权向当事人追索赔偿费。
第三十七条 公路用地与铁路、管线、河道、水利设施等用地重叠、交叉造成权属不清的,由双方协商解决,协商不成的,由同级政府裁决。
第三十八条 经核准遗弃、报废的公路,由公路管理部门到所在地的国土资源行政主管部门依法办理手续,相应换取新建公路等量征用土地。未经核准的,任何单位和个人不得占用或处理。
第三十九条 车辆通过公路收费站,必须主动缴纳车辆通行费,不得拒绝缴费。不得故意堵塞收费车道,影响公路畅通。
                第四章 法律责任
第四十条 违反本条例第二十八条规定,擅自修建建筑物、构筑物的,由交通主管部门责令限期拆除;逾期不拆除的,由交通主管部门依法拆除,有关损失和费用由建筑者、构筑者承担。
第四十一条 有下列违法行为之一的,由交通主管部门责令停止违法行为,限期改正,并给予以下处罚:
(一)违反本条例第二十九条和第三十条(一)、(二)项规定,从事危及公路、公路桥梁、隧道、防护设施安全作业的,处以1000元以上3万元下的罚款。
(二)违反本条例第三十条(三)、(四)、(五)、(六)、(七)、(八)项规定,造成公路路面损坏、污染或者影响公路畅通的,处以500元以上5000元以下的罚款;限期恢复原状,逾期不恢复的,由交通主管部门采取措施恢复原状,有关费用由责任者承担。
(三)违反本条例第三十四条规定,擅自施工和未设置施工标志和安全标志的,处以300元以上3000元以下的罚款。
第四十二条 违反本条例第三十一条规定,拒绝接受车辆超限检查的,可以中止其运行。车辆在公路上超限行驶的,由交通主管部门责令停驶、自行卸载,并处以200元以上5000元以下的罚款;情节严重的,处以5000元以上3万元以下罚款;因超限运输对公路造成损坏的,应当依法承担赔偿责任。
违反本条例第三十五条规定,货物着地行驶或车辆未采取有效防护、密封措施,对公路造成污染、损坏的,由交通主管部门责令改正;依法承担赔偿责任,并处以200元以上5000元以下罚款。
第四十三条 违反本条例第三十九条规定,不按规定缴纳车辆通行费的,交通主管部门责令其缴纳;强行通过,或者采取其他手段逃缴车辆通行费的,交通主管部门责令其补缴通行费,情节严重的,处以50元至200元罚款;故意堵塞收费车道,影响收费站正常收费、管理秩序的,交通主管部门可以采取措施排除妨碍,并处以200元以上2000元以下的罚款。
第四十四条 在依法制止、查处违法行为过程中,对拒绝检查、处罚行为的,交通主管部门可以责令其车辆暂停行驶,接受处理。
第四十五条 当事人对行政处罚不服,可以依法申请行政复议或者向人民法院提起行政诉讼。
第四十六条 交通主管部门应当在公路沿线设置路政投诉、举报监督电话标识。
交通主管部门的工作人员应当依法履行职责,秉公执法,公正廉洁。对玩忽职守、徇私舞弊、滥用职权的,依法给予行政处分;构成犯罪的,依法追究刑事责任。
                第五章 附则
第四十七条 本条例下列用语含义:
公路:经公路主管部门验收认定的城间、城乡间、乡间能行驶汽车的公共道路。公路包括公路的路基、路面、桥梁、涵洞、隧道。
公路用地:公路两侧边沟(或者截水沟)及边沟(或者截水沟)以外不少于1米范围的土地。公路用地的具体范围由县以上人民政府确定。
公路设施:公路的排水设备、防护构造物、交叉道口、界碑、测桩、安全设施、通讯设施、检测及监控设施、渡口码头、花草树木、专用房屋。
第四十八条 本条例应用中具体问题由市人民政府负责解释。
第四十九条 本条例自年月日起施行。1997年3月6日发布施行的《本溪市公路管理办法》同时废止


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国家林业局关于印发《天然林资源保护工程营造林管理办法》的通知

国家林业局


国家林业局文件

林天发〔2007〕219号


国家林业局关于印发《天然林资源保护工程营造林管理办法》的通知

各有关省、自治区、直辖市林业厅(局),内蒙古、龙江、大兴安岭森工(林业)集团公司,新疆生产建设兵团林业局:
为了进一步加强和规范对天然林资源保护工程营造林工作的管理,提高营造林管理水平,确保天然林资源保护工程取得实效,我局制定了《天然林资源保护工程营造林管理办法》,现印发给你们,请遵照执行。执行中有什么问题和建议,请及时反馈给我局。
附件:天然林资源保护工程营造林管理办法
国家林业局
二OO七年十一月五日

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.