北京市房地产管理局关于印发《北京市城市房屋拆迁单位管理暂行办法》的通知
北京市房地产管理局
北京市房地产管理局关于印发《北京市城市房屋拆迁单位管理暂行办法》的通知
北京市房地产管理局
(1999年11月10日京房地拆字(1999)第222号将本文废止)
各区、县房地产管理局、各房地产开发公司、各房屋拆迁公司:
为加强对本市城市房屋拆迁单位的管理,根据建设部《城市房屋拆迁单位管理规定》和其他有关规定,我局制定了《北京市城市房屋拆迁单位管理暂行办法》,现印发给你们,请遵照执行。
北京市城市房屋拆迁单位管理暂行办法
第一条 为加强对本市城市房屋拆迁单位的管理,根据建设部《城市房屋拆迁单位管理规定》和其他有关规定,制定本办法。
第二条 北京市房地产管理局是本市城市房屋拆迁单位的主管机关,负责对全市城市房屋拆迁单位的管理。
各区、县房地产管理局根据市房地产管理局的要求,负责对在本区、县从事房屋拆迁单位的管理。
第三条 凡在本市行政区域内从事城市房屋及其附属物拆迁的单位,均须遵守本办法。
本办法所称房屋拆迁单位包括:
接受委托从事拆迁业务的单位(以下简称受托拆迁单位);
房地产开发公司和各有关单位内设的拆迁部门(以下简称内设拆迁部门);
从事单位内部一次性拆迁项目的拆迁单位(以下简称自行拆迁单位)。
第四条 新设立的房屋拆迁单位在领取营业执照后30日内,须向市房地产管理局申请资质审查。未经资质审查批准的,不得从事房屋拆迁。
第五条 受托拆迁单位须具备下列条件:
(一)能够独立承担民事责任;
(二)有明确的名称、组织机构和固定的办公场所;
(三)有健全的组织章程或管理制度;
(四)有与拆迁业务相适应的拆迁专业人员和工程技术、经济、财务管理人员,以上人员不得少于8人,其中取得《北京市房屋拆迁工作人员岗位证书》(以下简称《岗位证书》)的人员须占拆迁单位职工总数的75%以上。
(五)有30万元以上的自有资金。
第六条 受托拆迁单位申请资质审查,须提交下列文件:
(一)组建负责人签署的资质审查申请书;
(二)法人的营业执照复印件;
(三)组织章程或管理制度;
(四)验资证明或资金信用证明;
(五)主要负责人的身份证明及其从事拆迁业务的工作简历;工程技术、经济、财务管理人员职称证件;
(六)办公场所使用证明;
(七)其他有关文件。
第七条 内设拆迁部门须具备下列条件:
(一)有上级主管部门组建机构的批准文件;
(二)有固定的办公场所和健全的管理制度;
(三)从事拆迁工作的人员不得少于8人,其中取得《岗位证书》的人员须占拆迁部门职工总数的80%以上。
第八条 内设拆迁部门申请资质审查,须提交下列文件:
(一)主要负责人签署的资质审查申请书;
(二)上级主管部门组建机构的批准文件;
(三)拆迁单位内部的管理制度;
(四)拆迁负责人的身份证明及其从事拆迁的工作简历;
(五)其他有关文件。
第九条 自行拆迁单位拆迁工作人员的业务培训和考核,由各区、县房地产管理局负责。其拆迁工作人员经培训合格后,发给《北京市房屋拆迁工作人员临时工作证》(以下简称《临时工作证》),待本单位建设项目完成后由原发证机关收回。
自行拆迁单位于申请《房屋拆迁许可证》前两个月到辖区房地产管理局领取《北京市实施本单位建设项目自行拆迁资格审批表》
第十条 对符合本办法第五条规定条件的,由北京市房地产管理局核发《北京市房屋拆迁资格证书》(以下简称《资格证书》);对符合本办法第七条规定条件的,由北京市房地产管理局核发《北京市房屋拆迁资格临时证书》(以下简称《临时证书》);对审查合格的拆迁单位经过培
训的在岗人员发给《岗位证书》。
《资格证书》、《临时证书》、《岗位证书》、《临时工作证》由北京市房地产管理局统一印制。
第十一条 房屋拆迁单位应严格按照《北京市实施〈城市房屋拆迁管理条例〉细则》和有关规定进行拆迁,保证拆迁质量,并接受市、区、县房地产管理局的工作检查、监督和指导,建立拆迁档案和拆迁工作日志,按期报送有关报表。
房屋拆迁工作人员必须遵纪守法,不得弄虚作假,以权谋私。
第十二条 房屋拆迁单位接受委托拆迁,应按有关规定收取房屋拆迁服务费,不得任意提高收费标准。
第十三条 房屋拆迁单位发生分立、合并的,应当在主管机关或者审批机关批准后30日内,重新办理拆迁资格审批手续。
房屋拆迁单位变更名称、法定代表人或办公场所的,应当在变更后10日内向市房地产管理局备案。
持《岗位证书》的拆迁工作人员变更工作单位的,岗位证书由原单位收回,并于变更后10日内交市房地产管理局。
第十四条 房屋拆迁单位被撤销或因其他原因终止营业的,应当在办理注销登记后30日内,向市房地产管理局交回《资格证书》或《临时证书》及《岗位证书》。
第十五条 北京市房地产管理局对房屋拆迁单位资格实行年度审核制度,对房屋拆迁单位执行法规情况、委托拆迁合同履行情况、遵纪守法等情况进行年度审查,被审查的单位必须按照规定的审核内容和时限如实提供有关资料。
第十六条 拆迁工作人员应当按时参加北京市房地产管理局组织的业务、技术培训和考核,未经培训和取得《岗位证书》和《临时工作证》的人员,不得从事拆迁工作。
第十七条 对违反本办法的房屋拆迁单位,由北京市房地产管理局依照建设部《城市房屋拆迁单位管理规定》的有关规定给予处罚。
第十八条 本办法由北京市房地产管理局负责解释。
第十九条 本办法自1995年8月16日起施行。
1995年8月15日
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