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中华人民共和国进口计量器具监督管理办法(附英文)

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中华人民共和国进口计量器具监督管理办法(附英文)

国家技术监督局


中华人民共和国进口计量器具监督管理办法(附英文)

(一九八九年十月十一日国务院批准)

第一章 总 则
第一条 为加强进口计量器具的监督管理,根据《中华人民共和国计量法》和《中华人民共和国计量法实施细则》的有关规定,制定本办法。
第二条 任何单位和个人进口计量器具,以及外商(含外国制造商、经销商,下同)或其代理人在中国销售计量器具,都必须遵守本办法。
第三条 进口计量器具的监督管理,由国务院计量行政部门主管,具体实施由国务院和地方有关部门分工负责。

第二章 进口计量器具的型式批准
第四条 凡进口或外商在中国境内销售列入本办法所附《中华人民共和国进口计量器具型式审查目录》内的计量器具的,应向国务院计量行政部门申请办理型式批准。
属进口的,由外商申请型式批准。
属外商在中国境内销售的,由外商或其代理人申请型式批准。
国务院计量行政部门可根据情况变化对《中华人民共和国进口计量器具型式审查目录》作个别调整。
第五条 外商或其代理人申请型式批准,须向国务院计量行政部门递交型式批准申请书、计量器具样机照片和必要的技术资料。
国务院计量行政部门应根据外商或其代理人递交的资料进行计量法制审查。
第六条 国务院计量行政部门接受申请后,负责安排授权的技术机构进行定型鉴定,并通知外商或其代理人向承担定型鉴定的技术机构提供样机和以下技术资料:
(一)计量器具的技术说明书;
(二)计量器具的总装图、结构图和电路图;
(三)技术标准文件和检验方法;
(四)样机测试报告;
(五)使用说明书。
定型鉴定所需的样机由外商或其代理人无偿提供。海关凭国务院计量行政部门的保函验放并免收关税。样机经鉴定后退还申请人。
第七条 定型鉴定按鉴定大纲进行。鉴定大纲由承担鉴定的技术机构,根据国务院计量行政部门发布的《计量器具定型鉴定技术规范》的要求制定。主要内容包括:外观检查、计量性能考核以及安全性、环境适应性、可靠性和寿命试验等。
第八条 定型鉴定的结果由承担鉴定的技术机构报国务院计量行政部门审核。经审核合格的,由国务院计量行政部门向申请人颁发《中华人民共和国进口计量器具型式批准证书》,并准予在相应的计量器具和包装上使用中华人民共和国进口计量器具型式批准的标志和编号。
第九条 承担定型鉴定的技术机构及其工作人员,对申请人提供的技术资料必须保密。
第十条 有下列情况之一的,经国务院计量行政部门同意,可申请办理临时型式批准,具体办法由国务院计量行政部门规定:
(一)展览会留购的;
(二)确属急需的;
(三)销售量极少的;
(四)国内暂无定型鉴定能力的。
第十一条 外国制造的计量器具经我国型式批准后,由国务院计量行政部门予以公布。

第三章 进口计量器具的审批
第十二条 申请进口计量器具,按国家关于进口商品的规定程序进行审批。
负责审批的有关主管部门和归口审查部门,应对申请进口《中华人民共和国依法管理的计量器具目录》内的计量器具进行法定计量单位的审查,对申请进口本办法第四条规定的计量器具审查是否经过型式批准。经审查不合规定的,审批部门不得批准进口,外贸经营单位不得办理订货手续。
海关对进口计量器具凭审批部门的批件验放。
第十三条 因特殊需要,申请进口非法定计量单位的计量器具和国务院禁止使用的其他计量器具,须经国务院计量行政部门批准。
第十四条 申请进口非法定计量单位的计量器具和国务院禁止使用的其他计量器具的单位,应向国务院计量行政部门提供以下材料和文件:
(一)申请报告;
(二)计量器具的性能及技术指标;
(三)计量器具的照片和使用说明;
(四)本单位上级主管部门的批件。

第四章 进口计量器具的检定
第十五条 进口以销售为目的的列入《中华人民共和国依法管理的计量器具目录》内的计量器具,在海关验放后,订货单位必须向所在的省、自治区、直辖市人民政府计量行政部门申请检定。当地不能检定的,向国务院计量行政部门申请检定。
第十六条 接受进口计量器具检定申请的政府计量行政部门,应指定计量检定机构及时进行检定。对检定合格的,应由政府计量行政部门出具检定证书、检定合格证或加盖检定合格印,并准予销售。
第十七条 订货单位应将计量行政部门对进口计量器具的检定结果报告所在地区的商检机构。检定不合格,需要向外索赔的,订货单位应及时向所在地区商检机构申请复验出证。
第十八条 进口不以销售为目的的计量器具,按照国家关于一般进口商品检验工作的管理办法办理。

第五章 法律责任
第十九条 违反本办法规定,进口非法定计量单位的计量器具或国务院禁止使用的其他计量器具的,按照《中华人民共和国计量法实施细则》第四十四条规定追究法律责任。
第二十条 进口计量器具未经省级以上人民政府计量行政部门指定的计量检定机构检定合格而销售的,按照《中华人民共和国计量法实施细则》第五十条规定追究法律责任。
第二十一条 违反本办法第四条规定,进口或销售未经国务院计量行政部门型式批准的计量器具的,计量行政部门有权封存其计量器具,责令其补办型式批准手续,并可处以相当于进口或销售额百分之三十以下的罚款。
第二十二条 承担进口计量器具定型鉴定的技术机构违反本办法第九条规定的,按照《中华人民共和国计量法实施细则》第五十八条规定追究法律责任。

第六章 附 则
第二十三条 引进成套设备中配套的计量器具以及不以销售为目的的计量器具的监督管理,按国家有关规定办理。
第二十四条 与本办法有关的申请书、证书和标志式样,由国务院计量行政部门统一制定。
第二十五条 申请进口计量器具的型式批准、定型鉴定和计量检定,应按国家有关规定缴纳费用。
第二十六条 进口用于统一量值的标准物质的监督管理,可参照本办法执行。
第二十七条 本办法由国务院行政部门负责解释。
第二十八条 本办法自发布之日起施行。

中华人民共和国进口计量器具型式审查目录
1.衡器(含天平)
2.传感器
3.声级计
4.三座标测量机
5.表面粗糙度测量仪
6.大地测量仪器
7.热量计
8.流量计(含水表、煤气表)
9.压力计(含血压计)
10.温度计
11.数字电压表
12.场强计
13.心、脑电图仪(机)
14.有害气体、粉尘、水质污染监测仪
15.电离辐射防护仪
16.分光光度计(含紫外、红外、可见光光度计)
17.气相、液相色谱仪
18.温度、水份测量仪
(附英文)

MEASURES OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE SUPERVISION ANDADMINISTRATION OF IMPORTED INSTRUMENTS OF MEASUREMENT

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
MEASURES OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE SUPERVISION AND
ADMINISTRATION OF IMPORTED INSTRUMENTS OF MEASUREMENT
(Approved by the State Council on October 11, 1989 and promulgated
by the Decree No. 3 of the State Bureau of Technology Supervision on
November 4, 1989)

Chapter I General Provisions
Article 1
These Measures are formulated, in accordance with the pertinent
stipulations of the Metrology Law of the People's Republic of China and
the Rules for the Implementation of the Metrology Law of the People's
Republic of China, for the purpose of strengthening the supervision over
the administration of imported instruments of measurement.
Article 2
Any units and individuals that are engaged in the importation of
instruments of measurement and any foreign businessmen (including foreign
manufacturers, salesmen, the same hereinafter) or their agents who are
engaged in the sales of instruments of measurement in China must abide by
these Measures.
Article 3
The competent administrative department under the State Council shall be
responsible for the supervision over and administration of imported
instruments of measurement. The departments concerned under the State
Council and in the local governments shall be responsible for the actual
implementation in keeping with the division of responsibility.

Chapter II Model Approval of Imported Instruments of Measurement
Article 4
Anyone who wants to import the instruments of measurement listed in the
Catalogue of Model Examination of the People's Republic of China for
Imported Instruments of Measurement attached to these Measures or any
foreign businessman who wants to sell these instruments in China must
apply to the competent department in charge of measurement under the State
Council for model approval.
Applications for model approval for imported instruments should be
submitted by foreign businessmen.
Applications for model approval for instruments sold by foreign
businessmen in China should be submitted by the foreign businessmen or
their agents.
The competent department in charge of measurement under the State Council
may, according to changes of circumstances, make minor adjustments of the
Catalogue of Model Examination of the People's Republic of China for
Imported Instruments of Measurement.
Article 5
In applying for model approval, foreign businessmen or their agents must
submit model approval application, photographs or the sample instruments
and necessary technical data to the competent department in charge of
measurement under the State Council. The competent department under the
State Council shall conduct examination of the materials submitted by
foreign businessmen or their agents according to the relevant provisions
of the measurement law and regulations.
Article 6
After receiving applications, the competent department under the State
Council shall arrange for an authorized technical agency to conduct design
appraisement and inform the foreign businessmen or their agents that they
should provide the technical agency with sample instruments and the
following technical data:
(1) the technical manuals of the instruments;
(2) the assembly diagrams, structural drawings and circuit diagrams of the
instruments;
(3) the documents of technical standards and the methods for examination;
(4) the testing reports on the sample instruments;
(5) the operation instructions.
The sample instruments needed in the design appraisement should be
provided free of charge by the foreign businessmen or their agents.
Customs authorities shall inspect and release the instruments on the
strength of the letters of guarantee issued by the competent department in
charge of measurement under the State Council and shall impose no customs
duties. The sample instruments shall be returned to the applicants after
the appraisements.
Article 7
Design appraisement shall be conducted in accordance with the requirements
laid down in the appraisement outline which is drawn up by the technical
agency responsible for the appraisement according to the Technical
Specifications of Design Appraisement for Instruments of Measurement
issued by the competent administrative department under the State Council.
Its main content includes inspection of the exterior assessment of
measurement functions, safety, adaptability to environment, reliability
and service life.
Article 8
The results of the design appraisement shall be reported by the technical
agency responsible for the appraisement to the competent administrative
department under the State Council for verification. Those applicants
whose instruments have passed such examination and verification shall be
issued with the Certificate of Approval of the People's Republic of China
for Designs of Imported Instruments of Measurement by the competent
administrative department under the State Council and shall be allowed to
use the marks and serial numbers of the People's Republic of China for
design approval on the corresponding instruments and their packages.
Article 9
The technical agencies responsible for design appraisement and their
personnel must keep secret the technical data provided by applicants.
Article 10
Applications for temporary model approvals for instruments, which fall
into any of the following categories, can be made with prior consent of
the competent administrative department under the State Council, which
shall stipulate the relevant procedures:
(1) those instruments reserved for sale after exhibitions;
(2) those instruments which are indeed urgently needed;
(3) those instruments whose sales volume is extremely small;
(4) those instruments for which China is incapable of carrying out design
appraisement for the time being.
Article 11
Those instruments of measurement produced in foreign countries which have
obtained design approvals in our country shall be made public by the
competent department under the State Council.

Chapter III Examination and Approval of Imported Instruments of Measurement
Article 12
Applications to import instruments of measurement must be examined and
approved according to the procedures stipulated by the state concerning
imported commodities. The relevant competent administrative departments
for examination and approval and the special departments in charge of
examination shall conduct examination of official measures for instruments
of measurement to be imported, which are listed in the Catalogue of the
People's Republic of China Concerning Instruments of Measurement
Controlled by Law and must ensure that the instruments of measurement to
be imported according to the provisions of Article 4 of these Measures
pass model approval. If the relevant instruments fail to pass the
examination, the departments responsible for examination and approval may
not approve of import of them and foreign trade departments may not order
the goods.
The Customs shall inspect and release imported instruments of measurement
on the strength of the documents of approval issued by the department
responsible for examination and approval.
Article 13
Applications, as required by special needs, to import instruments of non-
official measures or those instruments which have been prohibited by the
State Council must be subject to approval of the administrative department
for measurement under the State Council.
Article 14
The units which apply to import instruments of non-official measures or
those instruments which have been prohibited by the State Council should
provide the following materials and documents to the administrative
department for measurement under the State Council:
(1) applications;
(2) the functions and technical standards of the instruments;
(3) the photographs and operation instructions of the instruments;
(4) the documents of approval issued by the competent authorities above
the applying units.

Chapter IV Examination and Determination of Imported Instruments of Measurement
Article 15
Those units which import, for sale on the domestic market, instruments as
listed in the Catalogue of the People's Republic of China Concerning the
Instruments of Measurement Controlled by Law must, after the inspection
and release by the Customs, apply for examination and determination to the
administrative departments for measurement in the people's governments of
their respective provinces, autonomous regions or municipalities directly
under the Central Government. If it cannot be done locally, they may apply
to the administrative department for measurement under the State Council
for examination and determination.
Article 16
The government administrative departments for measurement which deal with
applications for examination and determination of imported instruments of
measurement shall appoint agencies for prompt measurement examination and
determination. If the instruments pass the examination and determination,
the government administrative departments shall issue certificates of
examination and determination and certificates of quality or affix stamps
and allow their sales.
Article 17
The units ordering such instruments shall report the result of examination
and determination to the local commodity inspection agencies. In case the
instruments fail to pass the examination and determination and therefore
give rise to the necessity to claim compensation from foreign suppliers,
the units should apply in time to the local commodity inspection agencies
for re-inspection certificates.
Article 18
Those instruments of measurement which are imported for purposes other
than sales shall be dealt with according to the measures stipulated by the
State concerning inspection of ordinary imported commodities.

Chapter V Legal Liability
Article 19
Those who violate the provisions of these Measures by importing
instruments of measurement of non-official measures or other instruments
prohibited by the State Council shall be investigated for legal
liabilities in accordance with the provisions of Article 44 of the Rules
for the Implementation of the Metrology Law of the People's Republic of
China.
Article 20
Those who import and sell the instruments of measurements which have not
been examined and determined by the agencies for measurement examination
and determination designated by the administrative departments in charge
of measurement in the people's governments above provincial level shall be
investigated for legal liabilities in accordance with the provisions of
Article 50 of the Rules for the Implementation of the Metrology Law of the
People's Republic of China.
Article 21
If anyone or any units violate the provisions of Article 4 of these
Measures by importing or selling those instruments of measurement which
have not obtained the model approval by the administrative department for
measurement under the State Council, the administrative departments in
charge of measurement have the right to seal up their instruments, order
them to go through the formalities for model approval and may also impose
a fine of less than 30% of the import volume or the sales volume.
Article 22
Technical agencies responsible for design appraisement for imported
instruments of measurement that have violated the provisions of Article 9
of these Measures shall be investigated for legal liabilities in
accordance with the provisions of Article 58 of the Rules for the
Implementation of the Metrology Law of the People's Republic of China.

Chapter VI Supplementary Provisions
Article 23
The supervision over and administration of the instruments of measurement
which form a part of complete sets of equipment introduced from abroad and
the instruments imported for purposes other than sale on the domestic
market shall be conducted according to the relevant stipulations of the
state.
Article 24
The applications, certificates and types of marks related to these
Measures shall all be formulated by the competent department under the
State Council.
Article 25
Fees for model approval, design appraisement and measurement examination
and determination for imported instruments of measurement should be paid
in accordance with the relevant stipulations of the state.
Article 26
The supervision over and administration of imported standard substances
used in unifying measure values may be conducted with reference to these
Measures.
Article 27
These Measures shall be interpreted by the administrative department for
measurement under the State Council.
Article 28
These Measures shall go into effect as of the date of promulgation.
Appendix: The Catalogue of Model Examination of the People's Republic of
China for Imported Instruments of Measurement:
1. Weighing apparatus (including scales);
2. Sensors;
3. Sound meters;
4. Surveying machines with three coordinates;
5. Surveying instruments for roughness of surface;
6. Geodesic instruments;
7. Calorimeters;
8. Flowmeters (including water meters and gas meters);
9. Pressure gauges (including sphygmomanometers);
10. Thermometers;
11. Digital voltmeters;
12. Field intensity meters;
13. Electrocardiographs and electroencephalographs;
14. Monitors for toxic gases, dust and water pollution;
15. Ionospheric radiation protectors;
16. Spectrometers (including meters for ultraviolet rays, infrared rays
and visible lights);
17. Gaseous phase and liquid phase chromatographs;
18. Instruments for measuring temperature and moisture content.


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关于清理对外贸部门免征营业税的规定的通知

国家税务局


关于清理对外贸部门免征营业税的规定的通知

1989年7月6日,国家税务局

为了扶持外贸的发展,多年来国家一直对出口商品的销售收入和外贸系统批发、调拨进出口商品的业务收入给予免征营业税照顾。随着外贸的发展和外贸体制改革的不断深入,外贸部门的经营情况发生了一定变化,有些免税业务现已具备纳税条件。现根据国务院关于清理整顿减免税的决定精神,就有关清理外贸部门免税规定的问题通知如下:
一.对于按1987年国务院批准的外贸体制改革方案进行自负盈亏试点的轻工、工艺、服装3个行业的外贸企业批发其自营进口商品的业务,在1990年底以前继续给予免税照顾,从1991年1月1日起恢复征收营业税;其他外贸企业自营进口商品的批发业务,一律从1989年7月1日起恢复征收营业税。
轻工、工艺、服装3个行业的外贸企业批发其自营进口商品业务的免税范围,只限于按照国务院批准的改革方案进行试点的外贸企业自营进口商品的批发业务。上述企业把商品批发给其他企业后,其他企业再批发时,不得享受免税照顾。
二、对下列业务收入继续给予免征营业税照顾:
(一)外贸企业及其他有外贸经营权的企业调拨出口商品的收入和销售收入;
(二)外贸企业为组织出口商品,以价拨方式向承担出口商品生产的企业销售原材料的收入。


江苏省再生资源增值税退税审核审批操作办法(试行)

江苏省财政厅


江苏省再生资源增值税退税审核审批操作办法(试行)

财驻苏监[2009]22号


各市、县(区)财政局:

为贯彻落实《财政部国家税务总局关于再生资源增值税政策的通知》(财税〔2008〕157号)和《财政部关于明确办理再生资源增值税退税程序的补充通知》(财监〔2009〕7号), 规范全省再生资源增值税退税审核审批工作,财政部驻江苏省财政监察专员办事处与江苏省财政厅联合制定了《江苏省再生资源增值税退税审核审批操作办法(试行)》,现印发给你们,请遵照执行。

附件:江苏省再生资源增值税退税审核审批操作办法(试行)

                      江苏专员办   
                       江苏省财政厅
                      二○○九年三月十一日

附件:

江苏省再生资源增值税退税审核审批操作办法(试行)

第一章 总则

第一条 根据《财政部国家税务总局关于再生资源增值税政策的通知》(财税〔2008〕157号)、《财政部关于明确办理再生资源增值税退税程序的补充通知》(财监〔2009〕7号)和《财政监察专员办事处一般增值税退税行政审批管理程序暂行规定》(财监[2003]110号通知印发)规定,结合本省实际,制定本办法。

第二条 再生资源增值税退税审核审批工作,遵循合理合法、程序规范、公开透明、精简高效、权责对等、监督制约的工作原则。

第三条 全省再生资源增值税退税审核审批工作原则上实行三级审核办法,三级审核为初审、复审、终审。

再生资源企业纳税所在地的县(县级市、区)财政局为初审部门,江苏省财政厅为复审部门,财政部驻江苏省财政监察专员办事处(以下简称“江苏专员办”)为终审部门。江苏省财政厅的复审业务委托省辖市财政局具体办理,江苏省财政厅与省辖市财政局签订授权委托书明确委托权限,以及双方的权利义务和责任。

市辖区之间对初审管辖存在异议的,由省辖市财政局指令管辖。

第四条 省、省辖市直属企业实行二级审核,二级审核为初审、终审。

第五条 初审、复审部门在退税业务工作上,接受终审部门指导与管理。

第六条 再生资源增值税退税工作程序为:纳税人申报,财政部门进行退税资格认定和审核(初审、复审和终审)、批复、退付。

第七条江苏专员办、江苏省财政厅负责监督检查各县、市(区)财政局再生资源增值税退税初审工作和退税政策的执行情况。

第二章 审核审批工作流程

第八条 退税申请办理期限。纳税人一般按季申报,再生资源月度缴纳的增值税在500万元以上的可以按月申报,缴纳增值税金额较小的可以按半年或年申报。针对纳税人经营状况、缴纳税款等变化情况,江苏专员办和江苏省财政厅可对上述办法适时进行调整。

第九条 申报。适用再生资源退税政策的增值税一般纳税人,申请退税向纳税所在地的初审财政部门申报,省直属企业向江苏省财政厅申报,省辖市直属企业向省辖市财政局申报。

纳税人申请退税需报送如下书面资料:

1.退税申请正式文件;

2.退税申请资料真实性的书面申明,以及自2007年1月1日起,未因违反《中华人民共和国反洗钱法》、《中华人民共和国环境保护法》、《中华人民共和国税收征收管理法》、《中华人民共和国发票管理办法》和《再生资源回收管理办法》受到刑事处罚或者县级以上工商、商务、环保、税务、公安机关及人民银行相应的行政处罚(警告和罚款除外)的书面申明,书面申明必须由法定代表人签字并加盖企业公章;

3.《一般增值税退付申请书》原件。要求逐票填列增值税入库情况并加盖企业公章(见附表一,由江苏专员办向初审部门提供);

4.《一般增值税退付申报审核表》(见附表二);

5.退税期内税款完税凭证原件和复印件;

6.退税期内各月的增值税纳税申报表复印件;

7.退税期内再生资源销售明细表(见附表三);

8.退税期内应纳增值税计算表(见附表四);

9.退税期内的“资产负债表”、“损益表”复印件(加盖印章);

10.江苏专员办需要的其他资料。

企业首次申报时,需增报以下书面资料(以后申报可不再提供,如有变更,应及时提交变更资料):

1.企业基本情况表(见附表五);

2.营业执照、税务登记证副本复印件;

3.主管国税局批准的增值税一般纳税人认定资料复印件;

4.按照《再生资源回收管理办法》第七条、第八条规定应当向有关部门备案的,必须提供有关部门核发的备案登记证明的复印件;

5.再生资源仓储、整理、加工场地的土地使用证和房屋产权证或者其租赁合同的复印件;

以上资料须报送一式两份(《一般增值税退付申请书》、《一般增值税退付申报审核表》和退税期内税款完税凭证原件只要一份,税款完税凭证原件不随复审、终审流转)。

第十条 初审。初审部门要明确有关科(股)室或专人负责退税初审工作,并建立经办人受理登记、审核、科(股)室负责人复核、分管领导审(核)签制度。

对申报人提交的申请资料,初审部门应按照有关政策,认真审核申报人是否具有享受退税的资格,申报资料要件是否齐全。对经审核符合条件且申报资料要件齐全,初审部门应在收到申报资料当日受理。

(一)现场审核。对申报人提交的申请资料,初审部门一般应开展现场审核,制作退税审核工作底稿(见附表六)。对于申报人第一次申请退税的,应当在上报初审意见前派人到现场审核有关条件的满足情况;有特殊原因不能做到的,应在提交初审意见后2个月内派人到现场审核有关条件的满足情况,发现有不满足条件的,及时通知负责复审或者终审的财政机关。

现场审核应着重审核申报人是否具有享受退税的资格;审核退税申报数据、资料的真实性、完整性、合规性;再生资源销售申报缴纳税款的真实性;申请退税金额计算方法是否恰当,计算结果是否准确等。

(二)签署初审意见。初审工作应在10个工作日内完成,在《一般增值税退付申报审核表》上签署初审意见(也可另附详细初审意见)并加盖印章,初审意见需列明:

1.是否具有享受再生资源增值税退税的资格(首次申报时确认);

2.经审核,所附完税凭证复印件与原件一致;

3.是否同意退税及拟同意退税的金额;

4.核减退税金额的原因、依据及计算方法(可在计算表上说明);

5.其他认为需要说明的情况。

同时,在《一般增值税退付申请书》上签署是否同意退税及拟同意退税的金额并加盖印章,并及时向复审部门报送业经签署初审意见的退税申请资料(含退税审核工作底稿)。

(三)初审部门应当定期(自收到纳税人第一次退税申请之日起至少每12个月一次)向同级公安、商务、环保和税务部门及人民银行对申报人申明的内容进行核实。

第十一条 复审。复审部门应建立起经办人审核、处(科)室负责人复核、分管领导审(核)签制度。

复审部门收到初审意见后,应在5个工作日内完成复核工作,审核的重点是:审核初审部门送审资料是否完整、合规,初审部门应签署的核实和审核意见是否存在遗漏,初审部门在初审中对退税政策把握和计算方法是否准确等。复审部门在复审过程中发现疑点,应及时通知初审部门重新核实并增补相关资料,也可以与初审部门一道对申报人进行现场审核。

复审完毕后,应在《一般增值税退付申报审核表》上签署复审意见(也可另附详细复审意见)并加盖印章,并及时向江苏专员办报送业经签署复审意见的退税申请资料。

第十二条 终审。终审部门应建立起经办人登记审核、处室负责人复核、专员审(核)签制度。

江苏专员办收到复审意见后,应在10个工作日内完成,审核的重点是:对初审、复审意见进行复核,申报人适用退税政策的合规性以及退税金额的准确性等。在终审过程中发现疑点情况,应及时通知初审部门重新核实并增补相关资料,也可以与初审部门一道对企业进行现场审核。

第十三条 初审、复审、终审应在规定的时间内完成,审核中发现有申报资料不完全符合要求,或存在疑点需要核实的除外。

第十四条 批复。终审完毕后,江苏专员办下达批复文件并办理有关退税手续。

第十五条 退付。初审部门接到江苏专员办的批文后,应在次日开具《收入退还书》(节假日顺延),送达相关国库办理退税事宜,并在申报人完税凭证的原件上加盖“已退付”专用章。

第三章 退税管理与监督

第十六条 初审部门要建立退税统计台帐,按户逐笔登记受理、初审、退付情况。归集、整理退税资料,建立健全退税档案资料管理制度,妥善保管有关退税资料。

第十七条 定期开展国库对账工作。初审部门应按月与国库进行对帐,核对税款退付的预算级次是否正确,国库退付数与批准退付数是否一致。

初审部门应于月后5日内向复审部门报送退库月报表,由复审部门汇总后于月后8日内报送江苏专员办和江苏省财政厅。

第十八条 初审、复审部门在审核过程中发现申报人存在的问题应及时向江苏专员办和江苏省财政厅反映,加强沟通。

第十九条 初审、复审部门要关注退税政策执行情况和执行效果,积极开展相关调研工作,提出相应的管理意见和建议,进一步改善退税管理,调研结果及时报送江苏专员办。

第二十条 江苏专员办、江苏省财政厅应加强全省范围内退税执行情况的管理,对当年度审批退税落实情况进行适时检查和督导。

(一)抽查申报人是否具有享受退税的资格,退税申报数据、资料是否真实完整,申请退税金额计算是否恰当,结果是否准确等。

(二)不定期地抽查各地区财政部门和国库是否按规定及时足额向申报人办理退税,是否存在不执行退税批复、不及时落实退税政策等问题。督促初审财政部门提高初审工作质量和效率。

第二十一条 初审、复审、终审部门在事后检查中发现申报人提供虚假材料,骗取退税款的,江苏专员办将依据有关法律法规处理、处罚,取消其享受退税资格并追缴骗取的退税款,构成犯罪的,移送司法机关处理。

第四章 附则

第二十二条 本操作办法自2009年1月1日起执行,并由江苏专员办和江苏省财政厅解释。

附表一:《一般增值税退付申请书》(财政部统一印发件)

附表二:《一般增值税退付申报审核表》》

附表三:退税期内再生资源销售明细表》

附表四:退税期内应纳增值税计算表》

附表五:企业基本情况表》

附表六:退税审核工作底稿

附件下载: 附表(二、三、四、五、六).xls
http://jsz.mof.gov.cn/bennyzhu_jiangsu/lanmudaohang/tongzhitonggao/200903/P020090313461136851141.xls






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