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湖北省教学成果奖励办法

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湖北省教学成果奖励办法

湖北省人民政府


湖北省教学成果奖励办法

第292号
第一条为了鼓励广大教育工作者积极开展教育教学研究,推广运用先进的教学研究成果,深化教学改革,提高教学水平和教育质量,根据国务院《教学成果奖励条例》,结合本省实际,制定本办法。

第二条本办法所称教学成果,是指反映教育教学规律,具有独创性、新颖性、实用性,对提高教学水平和教育质量,实现先进的教育理念和培养目标产生明显效果的教育教学方案和教学改革研究与实践成果。

第三条本省行政区域内的各级各类学校、学术团体和其他社会组织、教师及其他人员,均可依照本办法的规定申请省级教学成果奖。

第四条省级教学成果奖的推荐、评审和授予应遵循公开、公平、公正以及宁缺勿滥的原则,任何组织或个人不得非法干涉。

第五条省级教学成果奖分为特等奖、一等奖、二等奖和三等奖四个等级。

第六条省教育行政部门负责省级教学成果奖评审的组织及全省教学成果奖励的管理工作。

第七条设立湖北省教学成果奖励委员会,负责对省级教学成果奖的评审活动及评审结果等进行协调和作出决议,其组成人员人选由省教育行政部门提出,报省人民政府批准。

省教学成果奖励委员会聘请有关方面的专家、学者组成评审委员会,依照本办法的规定,负责省级教学成果奖的评审工作。根据评审工作的实际需要,评审委员会下设若干评审组。参加评审的专家、学者的名单在评审结束前应予保密。

第八条省级教学成果奖每四年评审一次,每次评审活动开始前三个月,省教育行政部门应当向社会公告。

第九条具备下列条件的教学成果项目,其完成单位或完成人可以申报省级教学成果奖:

(一)属全国首创或在本省属先进水平;

(二)经过两年以上教育教学实践检验,取得良好效果;

(三)在本省或全国产生了一定影响;

(四)有推广应用价值。

第十条省级教学成果奖由教学成果完成单位或完成人按照下列程序申报,其中,教学成果属于两个或两个以上单位或不同单位的个人完成的,由第一主要完成单位或第一主要完成人申报:

(一)高等教育机构(指普通高等学校、成人高等学校和其他高等教育机构)的教学成果,向所在高等教育机构提出申请,由高等教育机构向省教育行政部门推荐申报;

(二)中等及中等以下学校、幼儿园及其他教育机构的教学成果,向所在学校或单位提出申请,由学校或单位按行政隶属关系逐级申报,并由市(自治州,下同)教育行政部门或主管部门择优向省教育行政部门推荐申报;

(三)学术团体、社会组织及其他个人的教学成果,向所在地的市教育行政部门提出申请,由市教育行政部门向省教育行政部门推荐申报。

本省行政区域内高等教育机构以外的其他隶属于中央有关部门的单位或个人的教学成果,可以由主管部门向省教育行政部门推荐申报,也可以向所在地的市教育行政部门提出申请,由市教育行政部门向省教育行政部门推荐申报。

第十一条在教学成果的方案设计、研究论证和实施全过程中作出主要贡献的单位,为教学成果的主要完成单位。申报省级教学成果奖时,每项教学成果的主要完成单位不得超过3个。

直接参加教学成果的方案设计、研究论证和运用该成果在教育教学活动中实施改革创新,并作出主要贡献的个人,为教学成果的主要完成人。申报省级教学成果奖时,每项教学成果的主要完成人不得超过5人。

第十二条教学成果或者教学成果的主要部分已在高于或相当于省级教学成果奖的评奖活动中获奖的,不得再申报省级教学成果奖。教学成果或教学成果的主要部分已在低于省级教学成果奖的评奖活动中获奖的,可以申报省级教学成果奖,但申报等级不得高于其已获奖等级。

第十三条申报省级教学成果奖,应当提交下列材料:

(一)湖北省教学成果奖申请表。

(二)反映教学成果的学术总结材料;在依法批准公开发行的省(部)级以上报刊、杂志上发表的相关论文;成果形式为教材的,须提供已出版的样书。

(三)运用该教学成果取得实践效果的单位的证明。

省教育行政部门收到省级教学成果奖申请后,应当提交评审委员会评审。评审组对申报材料进行审查,申报材料不全的应一次性告知申报人需要补充的内容。

第十四条教学成果属国内首创并达到国际先进水平,对提高教学水平和教育质量、实现培养目标有特殊贡献的,可获得省级教学成果特等奖;在教育教学改革方面有重大进展,属于省内首创,达到国内先进水平,并取得重大人才培养效益的,可获得省级教学成果一等奖;达到省内领先水平,并取得较大人才培养效益的,可获得省级教学成果二等奖;达到省内先进水平,并取得明显人才培养效益的,可获得省级教学成果三等奖。

每届评奖获得特等奖的项目不得超过2项,每届评奖获奖项目总数不得超过400项。

第十五条评审组对申报的教学成果项目进行评选资格审查后,对符合条件的项目应逐一进行认真评选,并向评审委员会提交初步评审的书面建议。书面建议应载明该项目是否适宜获奖、应授予何种等级奖励及主要理由,评审组投票结果,重大不同意见及其理由。

第十六条评审委员会根据评审组的初步评审建议进行评选,并以无记名投票方式评选产生拟获奖者。投票须有评审委员会五分之四以上成员参加方为有效,其中二等奖、三等奖须有二分之一以上投票成员同意,一等奖须有三分之二以上投票成员同意,特等奖须有五分之四以上投票成员同意,一等奖、特等奖还须进行会议答辩。

评审委员会根据投票产生的评选结果,向省教学成果奖励委员会提出拟获奖项目、人选以及奖励等级的建议。

省教学成果奖励委员会根据评审委员会的建议,对获奖项目、人选以及奖励等级作出决议。

第十七条评审委员会的成员应当客观、公正地进行评审,在评审本人、本人所在单位的教学成果项目,或者评审与本人有亲属、师生等利害关系人员的教学成果项目时应当回避。评审委员会成员的回避,由评审委员会主任决定;评审委员会主任、副主任的回避,由省教学成果奖励委员会决定。

评审委员会成员违反本办法的规定,对教学成果项目的评审应当回避而不回避的,其参加评审的教学成果项目,评审委员会应按要求重新组织评审。

评审委员会成员应尊重参加评选的教学成果项目完成单位和完成人依法享有的知识产权,不得有侵害其合法权益的行为。

第十八条省级教学成果奖评审结果应向社会公示,征求异议,接受社会监督。

自公示之日起,异议期为30日,异议处理期为30日。任何单位或个人对公示的拟授予省级教学成果奖的项目有异议的,均可以自公示之日起30日内向省教育行政部门提出书面意见。

省教育行政部门对提出异议的单位或个人应予以保密。

第十九条省教育行政部门受理异议后,可通知推荐单位。推荐单位应在接到异议通知书后10日内核实异议,并将核实情况书面报送省教育行政部门;必要时,省教育行政部门也可直接派员核实异议。省教育行政部门应将核实情况的书面材料提交省教学成果奖励委员会,并由省教学成果奖励委员会在20日内作出裁定。

第二十条公示期满,异议处理完毕,由省教学成果奖励委员会对省级教学成果奖的获奖项目、人选及奖励等级的决议进行复核,报省人民政府批准授奖,颁发相应的证书。

省教育行政部门对省级教学成果奖的获得者发给一定数额的奖金,奖金归获奖者所有,任何单位或个人不得截留。

获得省级教学成果特等奖、一等奖的教学成果,由省教育行政部门择优向国务院教育行政部门推荐申报国家级教学成果奖。

第二十一条省级教学成果奖的奖金数额由省教育行政部门报省人民政府确定,奖励经费列入财政预算,从年度教育事业费中列支。

第二十二条省级教学成果奖个人获得者的获奖情况应记入本人档案,作为考核、评聘、晋升专业技术职称和享受有关待遇的依据。

第二十三条因弄虚作假或剽窃他人教学成果而获得省级教学成果奖的,由省教育行政部门撤销其获奖资格,收回证书和奖金,并责成有关单位对当事人给予行政处分。

第二十四条推荐单位提供虚假数据、材料,帮助他人骗取省级教学成果奖的,由省教育行政部门通报批评;情节严重的,暂停或者取消其推荐资格;对负有直接责任的主管人员和其他直接责任人员,依照规定给予行政处分。

第二十五条评审委员会成员在评审工作中徇私舞弊的,由省教育行政部门取消其资格,并由其上级主管部门或所在单位视情节轻重给予批评教育或行政处分。

第二十六条本办法自2006年6月1日起施行。

对储蓄存款利息所得征收个人所得税的实施办法(2007年)

国务院


对储蓄存款利息所得征收个人所得税的实施办法  

  (1999年9月30日中华人民共和国国务院令第272号发布根据2007年7月20日中华人民共和国国务院令第502号公布的《国务院关于修改〈对储蓄存款利息所得征收个人所得税的实施办法〉的决定》修订)  

  第一条 根据《中华人民共和国个人所得税法》第十二条的规定,制定本办法。

  第二条 从中华人民共和国境内的储蓄机构取得人民币、外币储蓄存款利息所得的个人,应当依照本办法缴纳个人所得税。

  第三条 对储蓄存款利息所得征收个人所得税的计税依据为纳税人取得的人民币、外币储蓄存款利息所得。

  第四条 对储蓄存款利息所得征收个人所得税,减按5%的比例税率执行。减征幅度的调整由国务院决定。

  第五条 对个人取得的教育储蓄存款利息所得以及国务院财政部门确定的其他专项储蓄存款或者储蓄性专项基金存款的利息所得,免征个人所得税。

  前款所称教育储蓄是指个人按照国家有关规定在指定银行开户、存入规定数额资金、用于教育目的的专项储蓄。

  第六条 对储蓄存款利息所得,按照每次取得的利息所得额计征个人所得税。

  第七条 对储蓄存款利息所得征收个人所得税,以结付利息的储蓄机构为扣缴义务人,实行代扣代缴。

  第八条 扣缴义务人在向储户结付利息时,依法代扣代缴税款。

  前款所称结付利息,包括储户取款时结付利息、活期存款结息日结付利息和办理储蓄存款自动转存业务时结付利息等。

  扣缴义务人代扣税款,应当在给储户的利息结付单上注明。

  第九条 扣缴义务人每月代扣的税款,应当在次月7日内缴入中央国库,并向当地主管税务机关报送代扣代缴税款报告表;代扣的税款为外币的,应当折合成人民币缴入中央国库。

  第十条 对扣缴义务人按照所扣缴的税款,付给2%的手续费。

  第十一条 税务机关应当加强对扣缴义务人代扣代缴税款情况的监督和检查,扣缴义务人应当积极予以配合,如实反映情况,提供有关资料,不得拒绝、隐瞒。

  第十二条 对储蓄存款利息所得征收的个人所得税,由国家税务局依照《中华人民共和国税收征收管理法》、《中华人民共和国个人所得税法》及本办法的规定负责征收管理。

  第十三条 本办法所称储蓄机构,是指经国务院银行业监督管理机构批准的商业银行、城市信用合作社和农村信用合作社等吸收公众存款的金融机构。

  第十四条 储蓄存款在1999年10月31日前孳生的利息所得,不征收个人所得税;储蓄存款在1999年11月1日至2007年8月14日孳生的利息所得,按照20%的比例税率征收个人所得税;储蓄存款在2007年8月15日后孳生的利息所得,按照5%的比例税率征收个人所得税。

  第十五条 本办法自1999年11月1日起施行。

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.