国家税务总局关于增值税专用发票使用问题的通知(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通知(附英文)
国税发[1994]57号
各省、自治区、直辖市税务局，各计划单列市税务局：
现根据《增值税专用发票使用规定》试行以来的实际情况，就有关问题通知如下：
一、据了解，目前仍有部分地区税务机关尚未将新的纳税人登记号发给纳税人，这些地区的增值税纳税人在开具或索取专用发票时仍需使用旧的纳税人登记号。鉴于这一实际情况，在今年4月1日以前，这些地区的增值税纳税人在开具或索取专用发票时仍可使用旧的纳税人登记号，此
种专用发票可以作为扣税凭证。有关地区的税务机关应至迟在今年4月1日以前将新的纳税人登记号发给纳税人。今年4月1日以后，凡开具专用发票均须在“销货单位”和“购货单位”的“纳税人登记号”栏填写新的纳税人登记号；否则，该项专用发票不得作为扣税人凭证。
二、根据实际情况，专用发票的“开户银行及帐号”栏和购销双方的电话号码可以不填写。
三、鉴于供电部门和自来水公司已具备使用电子计算机开具专用发票的条件，其销售电力或自来水可以使用税务机关监制的机外专用发票和电子计算机开具专用发票，但销售给消费者的仍须开具普通发票。
尚未取得机外专用发票的供电部门或自来水公司，暂时可以普通发票代替专用发票。一般纳税人购进电力或自来水所取得的普通发票，可以作为计算进项税额的凭证。该项进项税额的计算公式如下：
购进电力或自 购进金额
来水进项税额＝－－－－－－－－－－－－－－－－
（1＋电力或自来水的税率）
电力或自
×
来水税率
各地税务机关应在今年5月1日以前将机外专用发票供应给电力部门和自来水公司。从今年5月1日起，供电部门销售电力、自来水公司销售自来水，除销售给消费者的以外，均须开具专用发票。
四、为了减少开具专用发票的工作量，降低专用发票的使用成本，销售货物品种较多的，可以汇总开具专用发票。如果所售货物适用的税率不一致，应按不同税率分别汇总填开专用发票。汇总填开专用发票，可以不填写“商品或劳务名称”、“计量单位”、“数量”和“单价”栏。
汇总填开专用发票，必须附有销售方开具并加盖财务专用章或发票专用章的销货清单。销货清单应填写购销双方的单位名称、商品或劳务名称、计量单位、数量、单价、销售额，销货清单的汇总销售额应与专用发票“金额”栏的数字一致。购货方应索取销货清单一式两份，分别附在发
票联和抵扣联之后。
销货清单的样式，暂由省、自治区、直辖市、计划单列市税务局制定。
五、销售货物或应税劳务收取价外费用（指增值税额以外的价外收费）者，如果价格与价外费用需要分别填写，可以在专用发票的“单价”栏填写价、费合计数，另附价外费用项目表交与购货方。但如果价外费用属于按规定不征收增值税的代收代缴的消费税，则该项合计数中不应包括
此项价外费用。
价外费用项目表应填写购销双方的单位名称、收取价外费用的商品或劳务的名称、计量单位、数量、价外费用的项目名称、单位收费标准及价外费用金额（单位费用标准乘以数量），并加盖销售方的财务专用章或发票专用章。购货方应索取价外费用项目表一式两份，分别附在发票联和
抵扣联之后。
价外费用项目表的样式，暂由省、自治区、直辖市、计划单列市税务局制定。
六、为了有利于专用发票的管理，零售单位销售货物给一般纳税人可以开具专用发票，销售货物给其他单位和个人均不得开具专用发票。一般纳税人到零售单位购买货物，必须出示盖有一般纳税人认定专章的税务登记证副本，否则不得为其开具专用发票。
CIRCULAR ON THE QUESTION CONCERNING THE USE OF SPECIAL VOUCHERS OFVALUE-ADDED TAX
(The State Administration of Taxation: 14 February 1994 Coded GuoShui Ming Dian [1994] No. 035)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, and to the tax bureaus of various cities with independent
planning:
In light of the actual conditions emerged since the trial
implementation of the Regulations Concerning the Use of Special Vouchers
of Value-Added Tax, the circular on related issues is hereby given as
follows:
I. It is reported that at present tax authorities in some regions
have not as yet issued the new tax payers registration numbers to the tax
payers, the value-added tax payers in these regions still have to use the
old tax payer registration numbers when issuing or asking for special
vouchers. In view of this actual condition, before April 1 of this year,
the value-added tax payers still can use the old tax payer registration
number while issuing or asking for special vouchers, such special vouchers
can be used as tax-deduction certificates. Tax authorities in related
regions should issue the new tax payer registration number to the tax
payers not later that April 1 of this year. After April 1 of this year,
when special vouchers are issued, the new tax payer registration number
shall be written in the "Tax payer Registration Number" column of the
"goods selling unit" and the "goods purchasing unit", otherwise, the
special voucher shall not be used as tax-deduction certificate.
II. In light of the actual conditions, the telephone numbers of both
the purchaser and the seller may not be written in the "Bank of Deposit
and Account Number" column of the special voucher.
III. In view of the fact that power supply departments and tap water
companies have possessed the condition of using electronic computers to
draw up special vouchers, the special vouchers manufactured under the
supervision of tax authorities and the special vouchers drawn up with
electronic computer may be used for the electricity or tap water they
sell, but ordinary vouchers shall be drawn up when electricity and tap
water are sold to consumers.
Power supply departments or tap water companies which have not as yet
obtained external special vouchers may temporarily use ordinary vouchers
in place of special vouchers. The ordinary vouchers gained from the
purchase of electricity or tap water by ordinary tax payers may be used as
certificates for calculating the volume of tax on purchase. The formula
for calculating the purchase tax volume is as follows:
The sum of
money for
The volume purchase Tax rate
of tax on purchase of = ---------------------- X of power or
electricity or tap water (1 +the tax rate tap water
of power or tap
water)
The tax authorities in various localities should provide external
special vouchers to power supply departments and tap water companies
before May 1 of this year. Beginning from May 1 of this year, power supply
departments and tap water companies, except for selling power and tap
water to consumers, shall issue special vouchers.
IV. In order to reduce the work amount of issuing special vouchers
and lower the use cost of special vouchers, itemized special vouchers may
be drawn up for many kinds of goods sold. If the applicable tax rates for
the goods sold are not the same, special vouchers shall be itemized
respectively according to different tax rates. When itemized special
vouchers are used, the volumes "Name of Commodities and Labor Services",
"Unit of Measurement" and "Unit Price" may not be filled.
The itemized special vouchers must be attached with the detailed list
of goods sold affixed with the special financial seal or the special
voucher seal. which is issued by the seller. On the detailed list of goods
sold should be written the names of the units of both the purchaser and
the seller, the name of commodities or labor services, the unit of
measurement, quantity, unit price, sales volume; the consolidated sales
volume of the detailed list of goods sold should be same as the figures
given in the "Sum of Money" column of the special voucher. The purchaser
should ask for a detailed list of goods sold in duplicate, being
respectively attached at the back of the voucher form and the deduction
form.
The pattern of the detailed list of goods sold shall be mapped out by
the tax bureaus of various provinces, autonomous regions, municipalities
and cities with independent planning for the time being.
V. For the expenses not included in the calculated price (referring
to the charges not included in the calculated price outside the
value-added tax amount) collected from the goods old or taxable labor
services, if the price and the expenses not included the calculated price
and expenses may be filled in the "Unit price" column of the special
vouchers, attached with an itemized table of the expense not included in
the calculated price which should be given to the goods purchaser. But if
the expense not included in the calculated price belongs to withholding
consumption tax and no value-added tax is levied, then the combined total
should not be included in the expense not included in the calculated
price. This expense not included in the calculated price requires the
drawing up of separate ordinary vouchers.
In the itemized table of the expense not included in the calculated
prices should be written the name of the units of both the purchaser and
the seller, the name of the commodities or labor services on which
expenses not included in the calculated price are charged, the unit of
measurement, quantity, the name of the items of expenses not included in
the calculated prices, the unit expense standards as well as the amount of
expense not included in the calculated prices (the unit expense standard
is multiplied by quantity), In the itemized table should be affixed the
special financial seal or the special voucher seal of the seller. The
goods purchaser should ask for the itemized table of expenses not included
in the calculated prices in duplicate, which should be attached
respectively to the back of the voucher form and the deduction form.
The pattern of the itemized table of the expense not included in the
calculated price shall be temporarily mapped out by the tax bureaus of
various provinces, autonomous regions, municipalities and various cities
with independent planning.
VI. In order to facilitate the management of special vouchers, the
retail sales units which sell goods to ordinary tax payers may issue
special vouchers, but should not issue special vouchers when they sell
goods to other units and individuals. Ordinary tax payers who purchase
goods at retail sales units shall present a copy of the tax registration
certificate affixed with a special seal identified by the ordinary tax
payer, otherwise a special voucher shall not be issued to him.
1994年2月14日
张家界市人民政府办公室关于印发《张家界市城乡困难家庭临时生活救助实施办法》的通知
湖南省张家界市人民政府办公室
张家界市人民政府办公室关于印发《张家界市城乡困难家庭临时生活救助实施办法》的通知
张政办发〔2009〕10号
各区县人民政府，市政府各局委、各直属机构：
《张家界市城乡困难家庭临时生活救助实施办法》已经2009年9月28日市人民政府第15次常务会议通过，现予印发，请遵照执行。
张家界市人民政府办公室
二ＯＯ九年十月二十日
张家界市城乡困难家庭临时
生活救助实施办法
第一条 为进一步推进城乡社会救助体系建设，保障城乡居民生活权益，促进社会和谐，根据《湖南省人民政府办公厅关于建立临时性生活困难救助制度的通知》（湘政办发〔2009〕20号），结合本市实际，制定本办法。
第二条 本办法所称城乡困难家庭临时生活救助，是指各级民政部门对因遭受较严重或长期疾病、非普遍性自然灾害、人身伤害等导致家庭生活暂时困难的本市城乡居民给予非定期、非定量生活救助，是对城乡最低生活保障制度的补充。
第三条 城乡困难家庭临时生活救助实行各级人民政府负责制。民政部门负责制定本行政区域内城乡困难家庭临时生活救助工作计划、审核审批临时生活救助对象、发放保障资金和日常工作规范管理；财政部门分级负责筹集临时生活救助资金，及时足额拨付和监督检查；审计、监察部门负责保障资金的审计、监督。乡镇人民政府（街道办事处）、村（居）民委员会承担城乡困难家庭临时生活救助的有关具体工作。
第四条 城乡困难家庭临时生活救助遵循下列原则：
（一）属地管理原则。申请对象向户籍所在地民政部门申请救助。
（二）分类施救原则。民政部门根据申请对象的家庭情况和贫困程度实行分类救助。
（三）城乡一体原则。临时生活救助实行城乡统筹，统一救助程序和救助标准。
（四）及时救助原则。临时生活救助操作程序贴近“救急救难”的现实，增强临时救助的效果。
（五）公平、公正、公开原则。临时生活救助自觉接受监察、审计等部门和社会的监督，实行阳光操作、准确救助。
（六）社会互助原则。动员社会力量，发扬中华民族慈善互助传统美德，鼓励社会捐助。
第五条 凡具有本市户口，因病、灾、残或其他原因造成生活暂时困难的低收入家庭可申请临时生活救助。主要包括下列人员：
（一）在城乡最低生活保障和农村五保供养及其他专项社会救助制度覆盖范围之外，由于特殊原因（如灾、病、残等）造成基本生活出现暂时困难的低收入家庭，重点是低保边缘家庭；
（二）虽然已享受城乡低保、农村五保和其他专项社会救助，但因特殊原因导致基本生活暂时出现较大困难的家庭；
（三）当地政府认定的其他特殊困难人员。
各区县应当结合实际，注意临时生活救助与其他救助政策的衔接配套，一般情况下，不重复救助。
第六条 下列情形不属于城乡困难家庭临时生活救助范围：
（一）属于人为事故，已得到责任人足额赔偿或保险机构足额赔偿的；
（二）违反计划生育政策等国家法律法规和政策规定的；
（三）因打架斗殴、赌博、吸毒等违法犯罪行为造成贫困的；
（四）有劳动能力而不耕种，致使土地抛荒造成家庭生活困难的农村居民，以及在就业年龄内，有劳动能力，经就业服务机构介绍就业无正当理由拒绝就业造成家庭生活困难的城市居民。
（五）应当由救灾职能担负的因流域性水灾、旱灾、风雹灾等自然灾害，以及较大范围遭遇环境污染、破坏性灾害和不可抗拒因素造成某一地区普遍性灾害。此类灾害造成的人员伤亡、财产损害，按原有规定予以救助。
第七条 城乡困难家庭临时生活救助资金通过财政分级预算安排、福利彩票公益金安排、社会捐赠等渠道筹集，地方财政比较困难的地区，在保证足额发放城乡低保对象低保金的前提下，可从地方安排的城市低保预算中列支临时救助资金。
城市困难家庭临时生活救助资金从预算配套的城市低保资金中按10%比例，用于城市困难家庭的临时生活救助。农村困难家庭临时生活救助资金纳入本级财政预算。
城乡困难家庭临时生活救助资金纳入民政社会救助资金专户管理，参照城市低保资金管理使用。
第八条 申请享受临时生活救助的对象，以家庭为单位，由户主向户籍所在地的村（居）民委员会提出书面申请，由村（居）民委员会、乡镇（街道）民政部门入户调查核实予以初审后签署意见，报区县民政部门审批。书面申请需附下列证明材料：
（一）居民户口簿和家庭成员居民身份证（依法不需办证的除外）的原件和复印件；
（二）家庭成员收入证明；
（三）由村（居）民委员会、医疗卫生服务机构、残疾人管理机构分别出具的灾、病、残证明材料；
（四）村（居）民委员会出具的家庭生活困难的证明材料。
第九条 城乡困难家庭临时生活救助采取现金救助为主，必要时也可以按现金等价的物资救助。现金救助根据家庭困难程度和维持当前基本生活的需要，可给予300元至2000元的一次性临时生活救助，临时生活救助原则上每年救助一次。
第十条 区县民政部门在收到临时生活救助申请后，应当及时调查核实审批。对符合救助条件的，在临时生活救助申请审批表上签署意见并及时将临时生活救助金直接发放给申请人，调查、审批过程不得超过7个工作日（公示期间除外）。对因突发性事件无法继续维持基本生活的家庭应简化程序，特事特办，必要时由区县民政部门直接实施临时生活救助。
第十一条 城乡困难家庭临时生活救助实行评议公示制度，广泛接收社会监督。区县民政部门委托乡镇人民政府（街道办事处）、村（居）民委员会张榜公示的，公示期不少于7日。公示期内提出异议的，由初审部门重新调查核实和公示。
第十二条 城乡困难家庭临时生活救助实行责任追究制度。坚持谁调查谁负责，谁审批谁负责，谁签字谁负责，确保救助准确及时。
第十三条 从事城乡困难家庭临时生活救助审批工作的人员，包括区县民政部门及乡镇人民政府（街道办事处）、村（居）民委员会相关工作人员，有下列行为之一的，给予批评教育或者行政处分；情节严重、构成犯罪的，依法追究法律责任：
（一）对不符合享受临时生活救助条件的家庭签署享受临时生活救助意见的；
（二）对符合享受临时生活救助条件的家庭拒不签署享受临时生活救助意见的；
（三）玩忽职守，徇私舞弊，或者贪污、挪用、扣压、拖欠临时生活救助资金的。
对于提供虚假证明，采取欺瞒手段骗取临时生活救助资金的，除追回领取款物外，给予社会救助诚信档案警示记录，影响其以后可能享受的社会救助待遇。
第十四条 各区县应根据本办法制定本行政区域城乡困难家庭临时生活救助实施细则。
第十五条 本办法自2009年11月1日起施行。
