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
-------------------------------------------------------------------


国家电力监管委员会


关于进一步做好电力稽查工作的意见

电监稽查〔2009〕 9号


　　根据会党组制定的《国家电力监管委员会深入学习实践科学发展观活动整改落实方案》的要求，为加大电力稽查工作力度，认真处理电力投诉举报，依法查处电力违法违规行为，维护电力市场秩序，现就进一步做好电力稽查工作提出以下意见:

　　一、提高认识，加强对稽查工作的组织领导

　　统一思想，深化认识。认真开展电力稽查工作，不断加大电力稽查工作力度，是贯彻落实科学发展观，依法履行行政执法职能，维护电力市场秩序，保护市场主体合法权益的必然要求。各单位要进一步统一思想，不断深化对稽查工作重要性的认识，要有所作为、敢于碰硬，为推动电力监管工作的深入开展发挥应有的作用。

　　明确责任，加强领导。要认真贯彻落实电监会深入学习实践科学发展观活动整改落实方案要求，切实加强对稽查工作的组织领导，把稽查作为监管工作的重点内容，认真制定稽查工作的目标，将工作任务逐级分解，落实到相关责任人。

　　二、完善制度，依法规范地开展稽查工作

　　健全制度，规范执法。稽查工作部门要在工作中进一步完善投诉举报处理、争议纠纷解决和违法违规查处的各项制度，牢固树立依法稽查的理念，严格按照法律法规赋予的职权和手段开展稽查工作，做到开展工作有法可依、工作程序依法规范，处理结果依据充分。

　　理顺机制，形成合力。各业务监管部门与稽查部门之间要进一步加强协作和配合，理顺内部工作机制。各业务监管部门在日常监督检查中，或在办理投诉举报事项的过程中，发现涉嫌违法违规行为且符合立案条件的，要按照《电力监管机构行政处罚程序规定》和《关于明确处理电力举报投诉事项工作流程的通知》等有关规定执行。

　　三、突出重点，加大对违法违规行为的查处力度

　　加大力度，查办案件。进一步加大行政处罚工作力度，在对电力违法违规案件的查处方面有所突破。各派出机构要不断拓宽案件来源渠道，对发现的违法违规行为，应当依法作出行政处罚决定。要集中力量查办一批情节严重、影响恶劣、造成重大损失的违法违规案件，着力解决政府高度重视、行业反映强烈、社会普遍关心的突出问题。

　　四、促进和谐，积极处理电力争议纠纷

　　高效便民，积极调解。充分发挥争议调解友好简便、迅捷高效、经济安全的特点和优势，积极开展电力争议调解，努力通过调解手段解决争议，化解各种矛盾纠纷。调解达成协议的，要积极督促当事人落实协议；调解不能达成协议的，应当及时告知当事人救济的权利和渠道。加强对电力争议调解人员的培训和管理，不断提高调解人员的工作水平。

　　主动协调，公正裁决。进一步发挥电力监管机构专业性和独立性的优势，按照合理、合法、公正、高效的原则，努力对电力并网互联争议进行协调和裁决，促进电网公平、无歧视开放，保证电力交易正常进行，保障电力系统安全稳定运行，引导厂网关系的和谐发展。

　　五、完善12398系统，认真处理投诉举报

　　加强管理，畅通渠道。加强12398热线系统的维护和管理，及时解决系统运行存在的问题，保证12398热线系统稳定运行。进一步加强对热线接听人员的管理，确保12398热线随时有人接听，在国家重要活动和节假日期间，要安排好人员值班，积极消除不稳定因素。统一辖区内12398热线电话公示宣传模板，督促供电企业在供电营业场所的显著位置进行公示。适时开展12398热线覆盖面普查，充分发挥12398热线在监管机构与监管对象及社会用户之间沟通的桥梁作用。

　　完善机制，定期公布。及时办理投诉举报事项，切实保障投诉人、举报人的权利，不得以任何理由或者借口限制公民、法人或者其他组织的投诉举报，不得将举报材料及有关情况透露或转送给被举报人。完善案件跟踪督办、回访工作机制，提高投诉举报案件办结率和满意率。发挥报纸、网站等媒体作用，加大曝光力度，定期公布投诉举报受理和办理情况，接受社会监督。

　　六、积极配合，推动对电力行业的联合行政执法

　　加强协作，发挥专长。继续配合环保部门开展整治违法排污保障群众健康环保专项行动、电力企业环境监督员制度试点等项工作，加强对电力行业污染物排放的监督检查；配合公安部门做好打击盗窃破坏电力电信广播电视设施犯罪专项斗争等工作，确保电力设施安全稳定运行；配合质监部门进行建材市场的专项整治工作，督促电力企业严格执行政府部门下达的停、限电措施；配合其他政府有关部门的联合行政执法。

　　七、创新手段，建立高效的工作机制

　　统一协调，集中办案。坚持电监会稽查局与派出机构稽查部门之间“属地管辖、大案集中、统调统配”的分工原则，继续发挥稽查局对派出机构案件查处工作的指导、协调和监督作用。根据工作需要，稽查局可以统一调配派出机构的稽查人员，集中稽查工作力量，对重点难点案件进行查处。积极创新工作方式，探索案件挂牌督办和联合调查、交叉办案等有效方式。

　　检查考核，激励促进。电监会定期对各派出机构稽查工作开展情况进行检查考核。建立行政执法案卷评查机制，各派出机构要对办理案件和有关监督检查记录、证据材料、执法文书等材料立卷归档，稽查局将会同有关部门适时进行评查，并对各单位相关工作开展情况进行通报。

　　八、强练内功，不断提高行政执法能力和水平

　　加大投入，保障有力。要加强稽查组织体系建设，确保有专门人员负责稽查工作，努力打造出一支业务精通、作风过硬的行政执法人员队伍。加大执法保障力度，抓好稽查队伍的基本设施建设和装备保障，为稽查人员提供必要的便利条件。加强培训和管理，不断提高稽查人员的素质。

　　九、加强沟通，完善稽查工作信息报送和备案制度

　　定期报送，及时备案。各派出机构要严格执行电力稽查工作信息台帐管理制度，指定专人负责台帐登记管理工作，定期以电子邮件报送稽查局。各派出机构作出的行政处罚、行政裁决案件和重大争议调解案件，要及时将案件处理情况报稽查局备案。各派出机构在工作中，如遇重大电力违法违规线索或争议事项，以及派出机构自身难以处理的案件，要及时向稽查局报告。