关于印发《增值税专用发票》式样的通知(附英文)
国家税务总局
关于印发《增值税专用发票》式样的通知(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,海洋石油税务管理局各分局:
为了确保增值税凭发票注明税款抵扣制度的贯彻实施,现将《增值税专用发票》(以下简称《专用发票》)的式样发给你们,并就有关问题通知如下:
一、《专用发票》暂定式样和联次(式样附后)。票头印明监制税务机关所在的省、自治区、直辖市,字轨号码的排列方法自定。联次为四联,即第一联为存根联,第二联为发票联,第三联为抵扣联,第四联为记帐联。
二、《专用发票》的第二联和第三联套印省级税务机关全国统一发票监制章,套印位置按国税发〔1991〕112号文件的有关规定执行。
三、《专用发票》的印色,第二联为棕色,第三联为绿色,其余联次的印色全国不作统一规定。
四、《专用发票》的规格分为两种,用汉字印制的为40开(190×105);用两种文字印制的为32开(190×130)。票面限额全国不作统一规定。
五、《专用发票》的第二联和第三联用国家税务总局指定厂家生产的防伪专用纸印制,不套印底纹。也可继续使用无(涂)碳、压感纸印制专用发票,暂不统一更换防伪专用纸。其余两联的用纸全国不作统一规定。
六、《专用发票》由各省、自治区、直辖市税务局按照集中统一的原则指定企业印制,并报国家税务总局备案。对不在省会城市的计划单列市税务局暂可自行指定企业印制专用发票,可以套印计划单列市税务局全国统一发票监制章,但票头仍只统一印明所在省、自治区。海洋石油税务
管理局所管企业需用的《专用发票》,暂由海洋石油税务管理局各分局向所在省、直辖市税务局领购。
请各地接此通知后,立即做好《专用发票》开印前的一切准备工作,确保明年1月1日前将《专用发票》发到用票人手中。如果国家税务总局分配的防伪专用纸数量不够或防伪专用纸11月底之前未运到,经请示国家税务总局批准,各地可用原发票用纸印制少量《专用发票》以备应急
。但要严格控制印量,把新旧纸交替使用时间控制在一个季度之内。
(State Administration of Taxation: 25 October 1993 Guo Shui Fa[1993] No. 112)
Whole Doc.
To tax bureaus of various provinces, autonomous regions and
municipalities, tax bureaus of cities with separate planning and to
sub-bureaus of off shore oil tax administrative bureau:
In order to ensure implementation of the system whereby VAT tax
deduction is clearly indicated in invoices, the model of the Special VAT
Invoices (hereinafter referred to as Special Invoices) is hereby issued to
you and you are notified of the following related questions:
I. The temporary model and form number (attached behind) of the
Special Invoice. The Province, autonomous region or municipality where
the tax authorities are located are clearly printed at the top of the
invoice, the method for arranging the word track and word number is to be
self-decided. The number of invoice forms consist of four forms, the first
form is the stub form, the second the invoice form, the third is the
deduction form and the fourth the account keeping form.
II. The second and third forms of the Special Invoice are
chromatographed with the unified national invoice manufacture supervision
Seal of provincial-level tax authorities, the related stipulations of the
Document Guo Shui Fa (1991) No. 112 should be implemented in regard to the
location of the chromatographed seal.
Thirdly, as to the color of the Special Invoice, the second form is
brown, the third form green, but no unified national stipulation is laid
down for the color of other invoice forms.
Fourthly, the Special Invoice consists of two specifications, those
printed in Chinese character are 40-mo (190 x 105); those printed in two
languages are 32-mo (190 x 130). No unified national stipulation is laid
down for the nominal limit.
Fifthly, The second and third forms of the Special Invoice shall be
printed with the special paper for anti-forged invoices produced by the
factory designated by the State Administration of Taxation, without
printing the burelage. Carbon-free paper and pressure paper can continue
to be used to print Special Invoice, special anti-fake paper is not
changed in a unified way for the time being. No unified national
stipulation is laid down for the use of paper for the other two forms of
invoice.
Sixthly, The Special Invoice shall be printed by enterprises
designated by tax bureaus of various provinces, autonomous regions and
municipalities in line with the principle of centralization and
unification, and reported to the State Administration of Taxation for the
record. Tax bureaus of cities with separate planning not located in
provincial capital cities may temporarily designate enterprises to print
Special Invoice, may chromatograph the unified national invoice
manufacture-supervision seal of the tax bureaus of cities with separate
planning, but the provinces and autonomous regions where they are located
shall still be printed at the top of the invoice in a unified way. The
Special Invoice used by enterprises under the jurisdiction of the Offshore
Oil Tax Administration shall be received and purchased from the tax
bureaus of the provinces or autonomous regions where the branches of the
Offshore Oil Tax Administration are located.
The various localities, after receiving this Notice, shall
immediately perform all preparatory work well prior to the printing of
Special Invoice, so as to ensure that the Special Invoices will be
distributed to the users before January 1, 1995. If the amount of special
anti-fake paper allocated by the State Administration of Taxation is not
enough or the special anti-fake paper will not be delivered before the end
of November, the matter should be reported to the State Administration of
Taxation and has been granted approval, the various localities may use the
paper originally for invoices and printed a limited amount of Special
Invoice in order to meet the urgent need. But the printing amount must be
kept under strict control and limit the time for the alternate use of old
and new paper within one quarter.
1993年10月25日
国家建筑材料工业局优秀QC小组评选办法
国家建材局
国家建筑材料工业局优秀QC小组评选办法
(一九九0年四月二十九日国家建筑材料工业局发布)
第一条 优秀QC小组的基本条件
申报国家建材局优秀QC小组的基本条件是:
(一)QC小组活动成果必须是上一年度的活动成果。
(二)QC小组活动成果必须是逐级发展、择优评选出的成果。
(三)现场检查合格。
第二条 现场检查内容
各省、自治区、直辖市及计划单列市建材局(公司)对申报的优秀QC小组要严格把关、申报前必须按下列内容进行现场检查。
(一)领导重视,有健全的QC小组活动制度,并严格执行。
(二)有完善的活动计划和工作程序,有专人负责检查考核。
(三)QC小组已进行注册登记和课题登记,并进行资格审查。
(四)QC小组成员每年接受质量管理教育16小时以上,并能运用有关工具。
(五)QC小组活动每月1-2次,活动记录齐全、完整、真实,按PDCA循环办事,成果和记录相符。
(六)有成果申报表,成果已经有关部门认证。
第三条 各级主管部门在评选优秀QC小组时,要坚持活动评价与成果评价相结合,以活动评价为主的原则。活动评价应将小组活动的经常性、持久性、全员性、科学性和有效性作为主要依据。成果评价既要重视有经济效益的成果,也要重视开发人才、改善管理、提高技术、改进服务、安全生产、保护环境、精神文明建设、班组建设等方面的成果。要按“现场型”、“管理型”、“攻关型”、“服务型”分别评价,对以工人为主体所组成的“现场型”、“服务型”小组应重点鼓励其自主活动。
第四条 各省、自治区、直辖市建材局(公司)每年在四月底以前报1-2个成果,计划单列市建材局(公司)每年报1个成果。
第五条 凡被评选为国家建材局优秀QC小组的,发给奖状和奖品,所在企业可根据有关规定给予一次性奖励。
第六条 建材行业优秀QC小组评分标准(供发表成果打分用)如下(满分100分);
(一)选题:(10分)
1.围绕工厂方针目标,结合本单位实际(5分)
2.有充分的数据或适当的表达方式说明课题的重要性(5分)
(二)现状调查:(7分)
1.现状调查清楚,能用数据表示。(3分)
2.目标值明确,分析清楚,依据科学。(4分)
(三)原因分析:(15分)
1.全组成员参加了分析活动,层次清楚。(5分)
2.主导因素分析准确,并掌握其影响质量的程度。(5分)
3.运用工具方法恰当合理。(5分)
(四)对策:(15分)
1.对策措施要针对主要原因,落实到具体人,并要规定完成时间。(7分)
2.对策是否切合实际,采取的改进方法是否对症。(8分)
(五)实施:(15分)
1.要具体的步骤、方法,按对策表一一实施。(5分)
2.结合运用专业技术、管理技术和其它科学方法。(5分)
3.严格按PDCA循环办事。(5分)
(六)效果:(20分)
1.达到了预期目标值。(5分)
2.成果经两个月以上的验证,已用于生产,效果好,并经有关部门认定。(5分)
3.综合效果好(包括A.直接计算的经济效益高;B.社会效益好;C.产品质量和工作质量明显提高;D.小组人员素质明显提高;E.精神文明建设、班组建设成绩突出)。(10分)
(七)巩固措施:(12分)
1.针对主导因素,巩固措施具体。(4分)
2.成果列入技术、管理工作标准。(4分)
3.找出遗留问题,提出新的目标。(4分)
(八)发表成果:(6分)
1.条理性好,言简意明。(3分)
2.未超过规定时间。(3分)
第七条 本办法自公布之日起实施。
第八条 本办法由我局生产管理司负责解释。