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
成都市人大常委会任命地方国家机关工作人员法律知识考试试行办法
四川省成都市人大常委会
成都市人大常委会任命地方国家机关工作人员法律知识考试试行办法
2001-04-19
(2001年4月19日成都市第十三届人大常委会第52次主任会议通过，2001年4月19日成都市人大常委会办公厅以成人办［2001］38号文件发布)
第一条 为促进国家机关工作人员认真学习法律，提高法律素质，增强依法履行职责的能力，推进依法治市，根据《成都市人大常委会监督条例》和《成都市人大常委会人事任免条例》的有关规定，制定本办法。
第二条 应当参加法律知识考试的人员为：
(一)被提请任命的市人大专门委员会副主任委员、常委会副秘书长、常委会办事机构负责人；
(二)被提请任命的市人民政府副市长、秘书长和委、办、局主任(局长)；
(三)被提请任命的市中级人民法院副院长、市人民检察副检察长；
(四)被提请任命的高新技术开发区人民法院院长、人民检察院检察长。
第三条 在届内因工作变动担任他职，并仍由市人大常委会任命的人员不再进行法律知识考试。
因换届拟继任的人员在提请市人大常委会审议任命前，仍需进行法律知识考试。
第四条 考试成绩分为优秀、良好、及格、不及格。
考试成绩及格以上者，方可提请市人大常委会会议审议。不及格者允许补考一次。
第五条 考试的基本内容包括公共内容、重要内容和其他内容。
公共内容为中华人民共和国宪法、地方国家机关建设的法律、法规和社会主义法制理论。
重要内容为拟任职部门执行的实体法和程序法。
其他内容为市人大常委会认为需要考试的其他法律、法规。
第六条 法律知识考试工作在市人大常委会主任会议领导下进行，由法制工作委员会承办。
第七条 法律知识考试采用集中开卷笔试方式。
第八条 法律知识试卷实行题库制。
第九条 试卷内容严格保密。试卷应在开考前由主考人员当众拆封。
第十条 参加考试人员应遵守考场纪律，独立完成答卷。
第十一条 评卷应遵循公平、公正、严格的原则。
第十二条 法律知识考试成绩向主任会议和常委会会议报告。
第十三条 本办法应用中的问题由法制工作委员会负责解释。
第十四条 本办法自通过之日起施行。
