卫生部办公厅


卫生部办公厅关于进一步加强春节期间食品卫生监督管理工作的通知

卫办监督发〔2005〕28号


各省、自治区、直辖市卫生厅局，新疆生产建设兵团卫生局，卫生部卫生监督中心：
当前，各地卫生行政部门正在以“三个代表”重要思想为指导，坚持科学发展观，认真贯彻落实国务院《关于进一步加强食品安全工作的决定》（以下简称国务院决定），按照卫生部办公厅《关于加强医疗卫生系统元旦、春节期间安全生产工作的紧急通知》（卫办综发〔2004〕216号）的要求，以餐饮业等食品生产经营活动为监管重点部署开展了相关的监管工作。四川、河南、黑龙江、江苏、甘肃、湖北、宁夏、青海等地都制定了具体的计划，进行了全面的动员和部署，建立了节日值班制度和食品卫生监督动态报告制度，河北省组织开展了“元旦、春节食品卫生保障百日活动”。2005年春节即将来临，为进一步做好春节期间食品卫生监督管理工作，现通知如下：
一、各地卫生行政部门要认真贯彻国务院决定，在加强与有关部门协调、配合的基础上，重点做好餐饮业的监管工作。要根据辖区内群众节日活动的安排，对饭店、酒楼和公园、庙会、游园会、集会等举办期间的食品卫生开展重点监督检查。
（一）要严格卫生许可证的审核发放，尤其对临时性食品生产经营者，凡不符合卫生许可证发放基本要求的，一律不得发放卫生许可证；对擅自变更许可项目、超过许可范围生产经营的，要立即责令改正，在重新进行卫生许可的审查并同意后方可从事生产经营活动。
（二）要加强餐饮单位的餐饮具卫生和消毒监督工作，严禁使用不符合卫生要求的餐饮具（包括一次性使用餐饮具）和食品容器，以及未经批准的食品用消毒剂。
（三）要对从业人员的健康情况进行监督检查，督促和教育食品生产经营负责人对患有不能从事食品生产经营活动疾患的人员做出停止参加食品生产经营活动的处理。
二、各省级卫生行政部门要加强对各地落实春节期间食品卫生监督检查工作的督促和指导工作，各地卫生行政部门应对当地卫生监督机构节日期间食品卫生监督工作提供必要的保障条件。
（一）各地卫生行政部门领导要深入基层开展实地检查，掌握食品生产经营活动的具体情况、存在的食品卫生隐患和问题，督促一线食品卫生监督员加大监督处罚力度，严格落实执法责任制。
（二）各地要对各项制度的落实情况进行检查，重点检查节日值班电话的接通情况、食品卫生动态报告情况等，防止发生漏报、迟报重大食品卫生事件的责任事故。
（三）必要时，省级卫生行政部门组织开展方案落实的检查活动，对在基层食品卫生监督管理工作中涌现的先进单位和个人予以表彰。
三、各地卫生行政部门要及时将监督检查的情况向社会通报，并组织食品卫生宣传活动，以食品卫生法律常识为重点，力求通俗易懂、贴近生活、注重实效，提高广大人民群众依法维护自身合法权益的意识和能力，动员和鼓励他们参与食品卫生的社会监督工作，为促进食品市场的健康发展创造条件。
各地在监督检查中发现的重大情况，请及时函告我部监督司。

二○○五年一月二十七日




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