国家税务总局关于印发《增值税一般纳税人申请认定办法》的通知(附英文)
国家税务总局
国家税务总局关于印发《增值税一般纳税人申请认定办法》的通知(附英文)
国税发[1994]59号
1994年3月15日，国家税务总局
通知
各省、自治区、直辖市税务局，各计划单列市税务局：
为了保证新税制的顺利实施，规范增值税的管理，国家税务总局决定实行增值税一般纳税人认定制度。1993年11月20日国家税务总局以国税明电〔1993〕052号明传电报将《增值税一般纳税人申请认定办法》发给各地。现印发给你们，请继续遵照执行。 附件一：《增值税一般纳税人申请认定办法》
附件二：《增值税一般纳税人申请认定表》（略）
附件三：“增值税一般纳税人”认定专章印模（略）
附件：增值税一般纳税人申请认定办法
一、凡增值税一般纳税人（以下简称一般纳税人），均应依照本办法向其企业所在地主管税务机关申请办理一般纳税人认定手续。 一般纳税人总分支机构不在同一县（市）的，应分别向其机构所在地主管税务机关申请办理一般纳税人认定手续。
二、一般纳税人是指年应征增值税销售额（以下简称年应税销售额，包括一个公历年度内的全部应税销售额），超过财政部规定的小规模纳税人标准的企业和企业性单位（以下简称企业）。
下列纳税人不属于一般纳税人：
（一）年应税销售额未超过小规模纳税人标准的企业（以下简称小规模企业）；
（二）个人；
（三）非企业性单位；
（四）不经常发生增值税行为的企业。
三、年应税销售额未超过标准的小规模企业，会计核算健全，能准确核算并提供销项税额、进项税额的，可申请办理一般纳税人认定手续。
纳税人总分支机构实行统一核算，其总机构年应税销售额超过小规模企业标准，但分支机构年应税销售额未超过小规模企业标准的，其分支机构可申请办理一般纳税人认定手续。在办理认定手续时，须提供总机构所在地主管税务机关批准其总机构为一般纳税人的证明（总机构申请认定表的影印件）。
由于销售免税货物不得开具增值税专用发票，因此全部销售免税货物的企业不办理一般纳税人认定手续。
四、经税务机关审核认定的一般纳税人，可按《中华人民共和国增值税条例》第四条的规定计算应纳税额，并使用增值税专用发票。 对符合一般纳税人条件但不申请办理一般纳税人认定手续的纳税人，应按销售额依照增值税税率计算应纳税额，不得抵扣进项税额，也不得使用增值税专用发票。
五、新开业的符合一般纳税人条件的企业，应在办理税务登记的同时申请办理一般纳税人认定手续。税务机关对其预计年应税销售额超过小规模企业标准的暂认定为一般纳税人；其开业后的实际年应税销售额未超过小规模纳税人标准的，应重新申请办理一般纳税人认定手续。符合本办法第三条第一款条件的，可继续认定为一般纳税人；不符合本办法第三条第一款条件的，取消一般纳税人资格。
六、已开业的小规模企业，其年应税销售额超过小规模纳税人标准的，应在次年一月底以前申请办理一般纳税人认定手续。
七、企业申请办理一般纳税人认定手续，应提出申请报告，并提供下列有关证件、资料：
（一）营业执照；
（二）有关合同、章程、协议书；
（三）银行帐号证明；
（四）税务机关要求提供的其他有关证件、资料。
上款第四项所列证件、资料的内容由省级税务机关确定。
八、主管税务机关在初步审核企业的申请报告和有关资料后，发给《增值税一般纳税人申请认定表》，企业应如实填写《增值税一般纳税人申请认定表》。企业填报《增值税一般纳税人申请认定表》一式两份，审批后，一份交基层征收机关，一份退企业留存。
《增值税一般纳税人申请认定表》表样，由国家税务总局统一制定。
九、一般纳税人认定的审批权限，在县级以上税务机关。对于企业填报的《增值税一般纳税人申请认定表》，负责审批的税务机关应在收到之日起三十日内审核完毕。符合一般纳税人条件的，在其《税务登记证》副本首页上方加盖“增值税一般纳税人”确认专章，作为领购增值税专用发票的证件。
“增值税一般纳税人”确认专章印色统一为红色，印模由国家税务总局制定。
CIRCULAR CONCERNING THE PRINTING AND ISSUING OF THE MEASURES FORRECOGNIZING THE APPLICATION FILED BY ORDINARY VALUE-ADDED TAX PAYER
(State Administration of Taxation: 15 March 1994 Coded Guo Shui Fa[1994]No. 059)
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 order to ensure the smooth implementation of the new tax system
and standardize management of value-added tax, the State Administration of
Taxation has decided to institute the ordinary Value-Added tax payer's
recognition system. On November 20, 1993, the State Administration of
Taxation issued the Measures for Recognizing the Application Filed by
Ordinary Value-Added Tax Payer in the form of an openly transmitted
telegraph coded Guo Shui Ming Dian [1993] No. 052 to various localities.
The text is hereby printed and issued to you, please continue to put it
into practice.
Appendix I:
I. Measures for Recognizing the Application of Ordinary Value- Added
Tax payer
II. Table of Recognizing the Application of Ordinary Value-Added Tax
Payer
III. Recognition of the Special Seal and Stamp of "Ordinary
Value-Added Tax Payer" (omitted)
Appendix I:
Measures for Recognizing the Application of Ordinary Value-Added Tax
Payer
I. Ordinary value-added tax payer (hereinafter referred to as
ordinary tax payer) shall all follow these measures to perform procedures
for the recognition of ordinary tax payer with the tax competent
authorities at the location of his enterprise.
Ordinary tax payers whose general sub-branches are not in the same
county (city) shall apply for performing the procedures for recognition of
ordinary tax payer with the competent tax authorities at the locations of
their respective organizations.
II. Ordinary tax payers refer to the enterprise and units of an
enterprise nature (hereinafter referred to as enterprises) whose annual
sales amount: on which value-added tax shall be levied (hereinafter
referred to as annual taxable sales amount, including all taxable sales
amounts within a year of Gregorian calendar), exceeds the standard for
small-scale tax payers as stipulated by the Ministry of Finance.
The tax payers listed below do not belong to ordinary tax payers:
(1) Enterprises (hereinafter referred to as small- scale enterprises)
whose annual taxable sales volume does not exceed the standard of
small-scale tax payer;
(2) Individuals;
(3) Non-enterprise units;
(4) Enterprises not frequently have the taxable conduct related to
value-added tax.
III. A small-scale enterprise, which has an annual taxable sales
volume that does not exceed the standard and which has a sound accounting
system capable of accurately calculating and providing a tax amount on
sales items and a tax amount on purchase items, may apply for performing
the procedures for recognition of the ordinary tax payer.
When the tax payer's general sub-branch introduces unified
accounting, if the annual taxable sales volume of his general organization
exceeds the standard of a small-scale enterprise, but the annual taxable
sales volume of his branch does not exceed the standard of a small-scale
enterprise, then his branch may apply for performing the procedures for
recognition of ordinary tax payer. While performing the recognition
procedures, he shall provide the certificate (the photocopy of the
application recognition form of his general organization) showing that the
competent tax authorities in the location of his general organization has
approved its general organization as an ordinary tax payer.
Because value-added tax special vouchers are not to be issued for
goods old tax free, therefore, an enterprise which sells goods all tax
free shall not perform recognition procedures for ordinary tax payer.
IV. Ordinary tax payer who has been examined and approved as such may
calculate the taxable amount in accordance with the stipulations of
Article 4 of the Provisional Regulations on Value- Added Tax of the
People's Republic of China and may use the value- added tax special
vouchers.
For the tax payer who conforms with the conditions for ordinary tax
payer but who does not apply for performing the procedures for recognizing
ordinary tax payer, the taxable amount shall be calculated in accordance
with the value-added tax rate in relation to the sales volume, the tax
amount on the purchase items shall not be deducted, nor shall value-added
tax special vouchers be used.
V. Newly opened enterprises which conform with the conditions for
ordinary tax payers shall apply for performing the procedures for
recognizing ordinary tax payer while performing taxation registration. If
its estimated taxable sales volume exceeds the standard for a small-scale
enterprise, the tax authorities shall temporarily recognize it as ordinary
tax payer; after it opens for business, if the actual annual taxable sales
volume does not exceed the standard a small-scale tax payer, it shall file
another application for performing the procedures for recognition of
ordinary tax payers. An enterprise, which conforms with the conditions as
set in Clause 1 of Article 3 of these Measures, may continued to be
recognized as ordinary tax payer; if it does not conform with the
conditions set in Clause 1 of Article 3 of these Measures, it shall be
disqualified as an ordinary tax payer.
VI. If the annual taxable sales volume of a small-scale enterprise,
which has opened for business, exceeds the standard for a small-scale tax
payer, it shall apply for performing the procedures for recognizing
ordinary tax payer before the end of January in the following Year.
VII. An enterprise which applies for performing the procedures for
recognizing ordinary tax payer shall file an application report and
provide the following related certificates and materials;
(1) Business license;
(2) Related contracts, statutes and agreements;
(3) Bank account number certificates;
(4) Other related certificates and materials required to be provided
by tax authorities.
The contents of the certificates and materials listed in item 4 of
the above clause shall be determined by the provincial-level tax
authorities.
VIII. After initially examining and approving the application report
and related materials of the enterprise, the competent tax authorities
shall issue the Application Recognition Form of the Value-Added Tax Payer,
the enterprise shall accurately fill in the Application Recognition Form
of Ordinary Value-Added Tax Payer. The Application Recognition Form of
Ordinary Value-Added Tax Payer filled in and reported by the enterprise
shall be in duplicate. After examination and approval, one copy is handed
to the grass- roots tax organization, and the other copy shall be returned
to the enterprise for preservation.
The pattern of the Application Recognition Form of the Value- Added
Tax Payer shall be drawn up by the State Administration of Taxation.
IX. The examination and approval power over the recognition of
ordinary tax payer resides in the tax authorities at and above the county
level. With regard to the Application Recognition Form of Value-Added Tax
Payer filled in and reported by the enterprise, the tax authorities which
are responsible for examination and approval shall complete the
examination and approval within 30 days from the day of receipt. For those
who conform with the condition for ordinary tax payers, the special seal
acknowledged the Ordinary Value-Added Tax Payer shall be affixed on top of
the first page of the copy of the Tax Registration Certificate, which
shall be regarded as the certificate by which to obtain and purchase
value- added tax special vouchers.
The ink paste for the special seal recognizing Ordinary Value- Added
Tax Payer is set in a unified red color, the die shall be made by the
State Administration of Taxation.
Appendix II:
Table of Recognizing the Application of Ordinary Value-Added Tax
Payer
Applicant: (Seal) Application Time: Year____ Month____ Day____
-------------------------------------------------------------------
Address Telephone Postcode
-------------------------------------------------------------------
Business Scope
-------------------------------------------------------------------
Economic Nature Number of Employees
-------------------------------------------------------------------
Bank of Deposit Account Number
-------------------------------------------------------------------
19 Year's |Sales Volume of Goods Produced Sales Volume of
Material |Processed
(10000 yuan)|& Repaired Goods Wholesale & Retail Sales Volume
|Total Taxable Sales Volume Fixed Asset Scale
---------------|---------------------------------------------
Calculating |Number of Specialized Financial workers
Situation of |Category of Setup
Accounting & |Account Books Whether the
Finance |Purchase & Sales Tax
|Volume Can Be Accurately
|Calculated
---------------|---------------------------------------------------
Remarks |
---------------|----------------------------------------------------
Opinions of County-
Opinions of Grass-Roots
Tax (Seal) (District-) Level Tax
(Seal)
Departments
Departments
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济南市人民代表大会常务委员会关于修改《济南市职业技能鉴定管理条例》等四件地方性法规的决定
山东省济南市人大常委会
济南市人民代表大会常务委员会关于修改《济南市职业技能鉴定管理条例》等四件地方性法规的决定
（2009年4月8日济南市第十四届人民代表大会常务委员会第十二次会议通过 2009年5月27日山东省第十一届人民代表大会常务委员会第十一次会议批准 2009年5月27日济南市人民代表大会常务委员会公告第8号公布 自公布之日起施行）
根据《中华人民共和国行政许可法》、《中华人民共和国行政处罚法》、《中华人民共和国立法法》及其他有关法律法规规定，为深化行政审批制度改革、减少行政审批事项，济南市第十四届人民代表大会常务委员会第十二次会议决定对《济南市职业技能鉴定管理条例》等四件地方性法规作如下修改：
一、《济南市职业技能鉴定管理条例》
（一）第十九条第一款修改为：“确有技术专长，经单位推荐或者个人申请，可以申请提前或者越级进行职业技能鉴定。”
（二）第二十七条修改为：“对拒绝、阻碍劳动行政部门及其工作人员依法执行职务，违反《中华人民共和国治安管理处罚法》的，由公安机关给予处罚；构成犯罪的，依法追究刑事责任。”
二、《济南市性病防治条例》
（一）第九条第二款修改为：“前款所列经营单位在录用人员时，应当组织直接接触顾客的人员到有合法资质的机构进行检查，取得健康证明后，方可准予上岗。从业人员应当每年进行一次检查，检查项目由市卫生行政部门确定。性病病人及感染者应当离岗治疗，在治愈前不得从事易使性病扩散的工作。”
（二）删去第十三条。
（三）第十四条改为第十三条，修改为：“性病专科医院、专科诊所和其他从事性病诊疗的医疗机构（以下称性病医疗机构），应当符合下列条件：
1、有适合开展性病诊疗工作的固定场所；
2、有与其规模相适应的性病防治专业技术人员；
3、有性病诊疗、辅助诊断设备；
4、有独立承担民事责任的能力；
5、有相应的制度；
6、法律、法规、规章规定的其他条件。
（四）删去第十五条。
（五）删去第二十一条。
（六）第二十二条改为第十九条，修改为：“发布性病诊疗广告，必须按照国家有关规定，持卫生行政部门出具的《医疗广告审查证明》，方可发布。”
（七）删去第二十七条。
（八）第二十九条改为第第二十五条，修改为：“违反国家规定发布性病诊疗广告的，由工商行政管理部门依照有关法律、法规予以处罚。”
（九）第三十条改为第二十六条，修改为：“性病医疗机构未按照规定报告性病疫情或隐瞒、谎报、缓报性病疫情的，由市、县（市、区）卫生行政部门责令改正，通报批评，给予警告；造成性病传播、流行或者其他严重后果的，对负有责任的主管人员和其他直接责任人员，依法给予降级、撤职、开除的处分，并可以依法吊销有关责任人员的执业证书；构成犯罪的，依法追究刑事责任。”
（十）第三十一条改为第二十七条，修改为：“拒绝、阻碍性病防治监督管理人员依法执行公务的，由公安机关按照《中华人民共和国治安管理处罚法》予以处罚。”
三、《济南市油区工作管理办法》
（一）第十六条修改为：“除石化企业自用油和生产建设性物资外，运输油区内油品、油料和石油生产建设性废旧物资器材的，应当持有有关部门或单位开具的调拨单或者购货发票。”
（二）第二十二条修改为：“违反第十五条规定，私自回收落地原油、清罐油和其他废（污）油品、油料的，由市油区主管部门或者所在地油区工作机构责令停止违法行为，没收违法所得；情节严重的，并处以三千元以上一万元以下罚款。”
（三）第二十四条修改为：“违反本办法构成违反治安管理行为的，由公安机关按照《中华人民共和国治安管理处罚法》给予处罚；构成犯罪的，依法追究刑事责任。”
四、《济南市城市绿化管理办法》
（一）删去第八条第三款。
（二）第十一条第二款修改为：“绿化用地达不到本办法第九条规定的指标又确需建设的项目，须在市、县（市）城市绿化主管部门指定的地点补建所缺面积的绿地，补建绿地的全部费用由该建设单位承担。”
（三）删去第十八条第一款和第三款。
（四）第二十九条修改为：“拒绝、阻碍城市绿化管理人员依法执行公务，违反《中华人民共和国治安管理处罚法》的，由公安机关处理；构成犯罪的，依法追究刑事责任。”
此外，根据本决定对部分条文的文字作相应的修改并对条文顺序作相应调整。
本决定自公布之日起施行。
《济南市职业技能鉴定管理条例》等四件地方性法规根据本决定作相应的修改，重新公布。
