广东省地质环境管理条例
广东省人大常委会
广东省地质环境管理条例
（2003年7月25日广东省第十届人民代表大会常务委员会第五次会议通过 根据2012年7月26日广东省第十一届人民代表大会常务委员会第三十五次会议《广东省人民代表大会常务委员会关于修改〈广东省民营科技企业管理条例〉等二十三项法规的决定》修正）
第一章 总 则
第一条 为加强地质环境保护和管理，合理利用地质资源，防治地质灾害，保障公共财产和人民生命财产安全，根据有关法律、法规，结合本省实际，制定本条例。
第二条 本省行政区域内的地质环境管理、地质灾害防治、地质遗迹保护和利用活动，适用本条例。
本条例所称地质环境，是指人类活动所涉及的各种岩体、土体、地下水、矿藏以及地质遗迹等地质要素的总和。
本条例所称地质灾害，是指由自然产生或者人为诱发的对环境及人民生命和财产安全造成危害的地质现象，主要包括崩塌、滑坡、泥石流、地面塌陷、地裂缝、地面沉降等。
本条例所称地质遗迹，是指在地球演化的漫长地质历史时期，由各种内外动力地质作用，形成、发展并遗留下来的不可再生的地质自然遗产。
第三条 县级以上人民政府应当加强对本行政区域内地质环境管理工作的领导，建立健全地质灾害防治工作领导责任制，并将地质环境保护纳入国民经济和社会发展计划。
第四条 县级以上人民政府国土资源行政主管部门（以下简称县级以上国土资源行政主管部门）负责本行政区域内的地质环境管理工作。
县级以上人民政府有关部门，依照各自职责，协同做好地质环境管理工作。
第五条 县级以上国土资源行政主管部门负责会同有关部门编制本行政区域的地质环境保护规划、地质灾害防治规划和地质遗迹保护规划，报同级人民政府批准后公布实施。
土地利用总体规划、城市总体规划、交通规划、水资源开发利用规划等应当符合地质环境保护的要求。
第六条 县级以上人民政府应当根据地质灾害防治规划和有关规定，安排地质灾害调查、预防和治理经费，并纳入年度计划和财政预算。
第二章 地质环境监测
第七条 县级以上国土资源行政主管部门根据地质环境保护规划和地质环境保护的需要，会同有关部门建立并统一管理本行政区域内的地质环境监测网络。
县级以上人民政府应当加强地质环境监测工作，鼓励、扶持地质环境监测的科学研究，逐步提高地质环境监测水平。
第八条 地质环境监测机构对地质灾害、地质遗迹以及有可能诱发地质灾害的施工现场实施监测时，有关单位和个人应当予以协助。
第九条 采矿权人应当按照国家有关规定，对矿山地质环境进行动态监测，并将观测资料和监测结果报告所在地地质环境监测机构。
开采地下水、地热水、矿泉水的，应当遵守国家和省的有关规定，并按照有关技术规范对水位、水量、水温、水质进行长期观测，将观测资料和监测结果报告所在地地质环境监测机构。
第十条 实行地质灾害防治预报制度。地质灾害预报由当地县级以上国土资源行政主管部门提出，报本级人民政府发布。
第十一条 任何单位和个人不得擅自占用或者破坏用于地质灾害监测的场地、设施和标志。确需占用或者移动监测场地、设施和标志的，必须征得地质环境监测机构同意并承担相应费用。
第三章 地质灾害防治
第十二条 地质灾害防治实行预防为主、避让与治理相结合的方针。
第十三条 县级以上国土资源行政主管部门会同有关部门编制本行政区域的年度地质灾害防灾预案，报同级人民政府审查批准后组织实施。
第十四条 县级以上国土资源行政主管部门应当将地质灾害防治规划划定的地质灾害易发区、地质灾害危险区予以公布，并在地质灾害危险区边界设立明显的警示标志。
在容易发生地质灾害的地区，县级以上国土资源行政主管部门应当加强巡查。在崩塌、滑坡、泥石流、地面塌陷、地裂缝、地面沉降等区域周围，设立警示标志和采取必要的避险措施。
第十五条 在地质灾害危险区内，禁止工程建设、采矿、伐木、开垦、削坡、采石、取土，堆放渣石、弃土，抽吸或者疏排地下水等可能诱发地质灾害的活动。
擅自批准前款规定活动的，上级人民政府国土资源行政主管部门有权撤消其批准文件。
在地质灾害易发区内进行工程建设的，建设单位应当在申请建设用地时，提供相应的地质灾害危险性评估报告。
第十六条 地质灾害危险性评估应当由具有相应资质的评估机构承担，并包括下列内容：
（一）工程建设诱发、加剧地质灾害的可能性；
（二）工程建设本身可能遭受地质灾害危害的危险性；
（三）综合评估结论及建议采取的措施。
评估机构作出的评估结论应当真实、客观，并对评估结论负责。
第十七条 从事地质灾害危险性评估的机构，必须依法取得地质灾害危险性评估资格和资质证书。从事地质灾害防治工程勘查、设计、施工、监理的单位，必须依法取得相应的资格和资质证书。
从事地质灾害防治工程勘查、设计、施工及监理的单位承接项目任务，应当到项目所在地县级以上国土资源行政主管部门办理项目登记备案手续。
地质灾害防治工程竣工后，应当有当地县级以上国土资源行政主管部门参与验收。
第十八条 地质灾害防治工程施工实行监理制度。地质灾害防治工程的监理必须由具有地质灾害防治监理资质的机构承担。
地质灾害防治工程监理单位必须依照法律、法规和有关技术标准、合同规定，独立、公正履行监理职责。
第十九条 在地质灾害易发区进行临时性的地下或者地表岩土挖掘作业，抽吸或者疏排地下水的，应当设立地面变形观测点，并制定防治地面变形和塌陷的措施。
第二十条 在危险斜坡或者大于五米松散土层构筑二级（含二级）以上永久性建筑物的，必须将地质灾害防治工程纳入设计书同时设计。
地质灾害防治工程没有竣工的，建设工程不得交付使用。
第二十一条 采矿权人应当将地质环境治理作为矿山自然生态环境治理的必要内容，并作为矿山自然生态环境治理合同书的必备条款。采矿权人不按照合同约定履行治理责任的，由矿山所在地县级以上国土资源行政主管部门组织治理，费用由采矿权人承担。
第二十二条 开采地下水、地热水、矿泉水的单位和个人应当防止过量开采造成污染或者地面沉降。
第二十三条 单位和个人发现地质灾害发生后，应当及时向当地人民政府或者国土资源行政主管部门报告，有关人民政府和部门应当及时组织抢险救灾及灾害监测和调查。
第二十四条 地质灾害的成因由地质灾害发生地县级以上国土资源行政主管部门组织勘查认定。
自然形成的地质灾害，由当地人民政府组织有关部门进行治理。
人为诱发的地质灾害，由诱发的单位或者个人负责治理。诱发的单位或者个人无法组织治理的，由县级以上人民政府组织治理，治理费用由诱发的单位或者个人承担。
第四章 地质遗迹保护
第二十五条 下列地质遗迹应当予以保护，任何单位和个人不得破坏，非法挖掘、买卖或者以其他形式转让：
（一）具有科学研究价值的地质构造、地质剖面、人类史前古生物化石分布区；
（二）具有科学研究和观赏价值的奇特地质地貌景观；
（三）具有特殊学科研究和观赏价值的岩石、矿物、宝玉石及其典型产地；
（四）具有独特医疗、保健作用或者科学研究价值的温泉、矿泉、泥泉；
（五）具有科学研究价值的典型地质灾害遗迹；
（六）需要保护的其他地质遗迹。
前款所列的地质遗迹由地级以上市国土资源行政主管部门认定并设立标志。
建设单位应当采取措施，防止压覆、破坏地质遗迹。
第二十六条 地质遗迹类型自然保护区的设立和管理，按照国家和省的有关规定执行。尚未建立保护区的，由地质遗迹所在地县级以上国土资源行政主管部门负责管理。
第二十七条 开发利用地质遗迹进行参观、旅游活动应当按照“积极保护、合理开发”的原则，遵守国家和省的有关规定，防止地质遗迹被破坏和污染，并缴纳地质遗迹使用费。
地质遗迹使用费应当专项用于地质遗迹保护和管理，其征收标准和使用管理办法，由省国土资源行政主管部门提出，经省价格行政主管部门会同省财政行政主管部门审核后，报省人民政府批准。
第五章 法律责任
第二十八条 违反本条例第九条规定，拒绝向有关地质环境监测机构提供地质环境保护和地质灾害监测资料的，由县级以上国土资源行政主管部门责令补交监测资料；逾期不补交的，予以警告，并可处以一千元以上一万元以下罚款。
第二十九条 违反本条例第十一条规定，占用或者破坏用于地质灾害监测的场地、设施和标志的，由县级以上国土资源行政主管部门责令限期改正；逾期不改正的，可处以一万元以上五万元以下的罚款；造成损失的，依法承担民事责任。
第三十条 违反本条例第十五条第一款规定，在地质灾害危险区进行工程建设、采矿、伐木、开垦、削坡、采石、取土，堆放渣石、弃土，抽吸或者疏排地下水等可能诱发地质灾害活动的，由县级以上国土资源行政主管部门责令停止活动，并可处以一万元以上五万元以下罚款；造成损失的，依法承担民事责任。
第三十一条 违反本条例第十六条规定，评估机构弄虚作假出具虚假评估结论的，由县级以上国土资源行政主管部门没收违法所得，并处一万元以上五万元以下罚款；造成损失的，应当承担民事责任；情节严重的，移送评估资格核准机关依法处理。
第三十二条 违反本条例第十七条第一款规定，未取得相应资格和资质而擅自从事地质灾害危险性评估或者地质灾害防治工程勘查、设计、施工、监理活动的，由县级以上国土资源行政主管部门给予警告，责令停止违法行为，没收违法所得，并可处以一万元以上五万元以下罚款。
第三十三条 违反本条例第十八条第二款规定，监理单位、监理人员在监理中玩忽职守、滥用职权，造成防治工程事故的，由县级以上国土行政主管部门没收违法所得，并处以一万元以上五万元以下罚款；造成损失的，应当承担民事责任；情节严重的，移送监理资格核准机关依法处理。
第三十四条 违反本条例第二十二条规定，过量开采造成严重污染、地面沉降的，由县级以上国土资源行政主管部门责令停止开采行为，采取补救措施，并可处以一万元以上五万元以下罚款。
第三十五条 违反本条例第二十四条第三款规定，人为诱发地质灾害的责任者不履行治理责任的，由县级以上国土资源行政主管部门责令限期履行，逾期仍不履行的，除责令其承担全部治理费用外，并可处以一万元以上五万元以下罚款。
第三十六条 违反本条例第二十五条规定，非法挖掘、买卖或者以其他形式转让地质遗迹的，由县级以上国土资源行政主管部门责令停止违法行为，没收违法所得，并可处以一万元以上五万元以下罚款；造成地质遗迹被破坏的，处以十万元以上二十万元以下的罚款。
第三十七条 违反本条例第二十七条第一款规定，造成地质遗迹被破坏或者污染的，由县级以上国土资源行政主管部门责令停止违法行为，赔偿损失；情节严重的，可责令停止经营，并处五万元以上十万元以下罚款；构成犯罪的，依法追究刑事责任。
第三十八条 有关行政主管部门工作人员有下列行为之一的，对直接负责的主管人员和其他直接责任人员给予行政处分；构成犯罪的，依法追究刑事责任：
（一）违反本条例第十条规定，未按规定发布地质灾害预报的；
（二）违反本条例第十四条规定，未按规定公布地质灾害易发区、地质灾害危险区，并在地质灾害危险区边界设立明显警示标志的；未按规定巡查或者设立警示标志和采取避险措施的；
（三）违反本条例第十五条规定，擅自批准在地质灾害危险区进行可能诱发地质灾害活动的；
（四）违反本条例规定，将地质灾害防治工程发包给没有勘查、设计、施工、监理资格的单位的；
（五）对经营者违反本条例第二十七条第一款规定，造成地质遗迹被破坏或者污染的行为，不依法查处的。
第六章 附 则
第三十九条 地震灾害的防御管理适用《中华人民共和国防震减灾法》及相关法规的规定。
第四十条 本条例自2003年10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.
