东莞市城镇退役士兵自谋职业暂行办法
广东省东莞市人民政府
东莞市城镇退役士兵自谋职业暂行办法
第一章 总 则
第一条 为了进一步做好新时期的退伍安置工作，鼓励城镇退役士兵自谋职业，根据《中华人民共和国兵役法》和省的有关规定，结合我市劳动就业和退役士兵安置工作的实际，制定本办法。
第二条 本办法所称的城镇退役士兵，是指中国人民解放军、中国人民武装警察部队当年退出现役，符合现行安置政策，应在本市城镇安排工作的义务兵和士官。包括下列人员：
（一）应征入伍前具有城镇户口的退伍义务兵；
（二）应征入伍前具有城镇户口的服役10年以下的复员士官；
（三）应征入伍前虽不具有城镇户口，但具备以下条件的退伍义务兵：1、在服役期间荣立二等功（含二等功）以上和荣获大军区（含大军区）以上单位授予二级英雄模范奖章以上荣誉称号的；2、在服役期间因战、因公致残的二、三等伤残军人；3、入伍前随父母生活同一户口，在服役期间父母迁居城镇（转为非农户口），退伍后本人要求到父母现居住地安置落户，有父母现所在单位和现住地公安机关证明的；4、入伍前为孤儿或入伍前随父母共同生活，在服役期间父母双亡而孤身一人的；5、因战牺牲烈士的子女、弟妹经市征兵办公室批准接枪入伍的；
（四）女性退伍义务兵；
（五）符合条件易地转业安置，经市人民政府批准接收安置的士官。
第三条 退役士兵自愿自谋职业，经审批后符合条件的，由户口所在地的镇人民政府（办事处）向其发放一次性自谋职业补助金。退役士兵自谋职业领取一次性补助金后，当地政府不再为其安排工作。
易地转业来莞接收安置的士官，其自谋职业补助金，按市分配到所在镇或单位负责解决。市属单位无法解决自谋职业补助金的，可申请市财政解决。
第四条 各镇人民政府（办事处）社会事务办公室负责本行政区域退役士兵自谋职业的具体工作。
第二章 自谋职业办理程序
第五条 符合安置条件的退役士兵在待安置期间，本人向所在地的镇人民政府（办事处）社会事务办公室提出自谋职业书面申请，填写《城镇退役士兵自谋职业协议书》、《广东省城镇退役士兵自谋职业申请表》。
第六条 镇人民政府（办事处）社会事务办公室对自谋职业的退役士兵有关材料进行审核，符合规定条件的予以批准。
第七条 自谋职业城镇退役士兵凭镇人民政府（办事处）社会事务办公室填发的领款通知书，领取一次性自谋职业补助金。
第三章 补助标准
第八条 城镇退役士兵自愿自谋职业补助金的发放标准：
（一） 城镇退役义务兵按本市上年度职工人均工资收入的2至2.5倍发放；
（二） 退役的复员士官按本市上年度职工人均工资收入的2.5至3.5倍发放；
（三） 转业士官按本市上年度职工人均工资收入的3至4倍发放；
复员士官和转业士官除按原基数一次性发给自谋职业补助经费外，每多服役一年，增加相当于当地上年度职工人均工资收入的1个月的经济补助。
第九条 在服役期间因战、因公致残的二、三等伤残军人自谋职业的，除领取一次性自谋职业补助金外，另按国家规定发给伤残抚恤金。
第十条 服役期间立功和被授予荣誉称号的退役士兵自谋职业的，除执行上述规定发给一次性补助金外，对荣立个人一等功和获得大军区（含大军区）以上授予荣誉称号的，增发30%的补助金；荣立个人二等功的，增发20%的补助金；荣立个人三等功的，增发10%的补助金。
第四章 补助金筹集与发放
第十一条 根据《中华人民共和国兵役法》的有关规定，各级政府要将当年当地城镇退役士兵自谋职业所需的补助金列入财政预算安排。
第十二条 自谋职业补助金原则上不允许现金支付，一般通过银行现金支票或储蓄存折发放，不允许他人代签代领。
第五章 附则
第十三条 退役士兵在自谋职业期间被招工招干，已领取一次性自谋职业补助金的不予收回。其军龄、待分配安置时间，可一并计算为所招工招干单位的连续工龄，享受该单位同工龄、同工种、同岗位职工的同等工资福利待遇。
第十四条 退役士兵如有下列情形之一的，不得享受自谋职业一次性经济补助：
（一）伪造、涂改基本档案材料的，骗取伤残证件和功臣荣誉证书的。
（二）无正当理由本人要求中途退伍的；被部队开除军籍或除名的；在部队或者退伍后待安排工作期间犯有刑事罪（过失罪除外）被判处有期徒刑以上刑罚的。
（三）退伍后，无正当理由，不按规定时间报到的。
（四）按照国家现行安置政策规定政府不负责安排工作的；
（五）按规定已为其安排工作，本人拒不服从组织分配的。
第十五条 本办法由市民政局负责解释。
第十六条 本办法自发布之日起施行。以往制定的有关规定与本暂行办法有抵触的，按本暂行办法执行。
二○○二年十月二十八日
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
