财政部办公厅


财政部办公厅关于报送2000年资产评估统计分析报告的通知
财政部办公厅



各省、自治区、直辖市、计划单列市财政厅（局）；国有资产管理局办公室，新疆生产建设兵团国有资产管理局，国务院有关部委，中央有关企业集团：
为全面掌握2000年度全国资产评估工作的开展情况，充分了解资产评估项目管理中存在的主要问题，现将报送2000年度资产评估统计分析报告的有关事宜通知如下：
一、统计分析报告的组成
2000年度资产评估统计分析报告由资产评估统计表和资产评估分析报告两部分组成。
二、资产评估统计表
2000年度资产评估统计表分为总汇总表和分类汇总表，具体包括：资产评估项目基本情况总表（表一）；涉及国有企业（国有独资公司）的资产评估项目基本情况汇总表（表二）；涉及股份有限公司的资产评估项目基本情况汇总表（表三）；涉及有限责任公司的资产评估项目基本
情况汇总表（表四）；涉及中外合资企业的资产评估项目基本情况汇总表（表五）；涉及企业兼并、破产及其他资产评估项目基本情况汇总表（表六）（具体格式见附件一至六）。
统计表的具体统计范围包括：省级及省以下财政部门（国资管理部门）审核批复的资产评估项目，国务院有关部门及中央企业接受委托审核批复的资产评估项目。
三、资产评估分析报告
为使资产评估统计表更好地为评估行政管理工作和企业改革服务，各地在报表编制、汇总工作完成后，要进行全面、深入地分析，并形成书面报告。分析报告应包括以下基本内容：
1．当地的经济形势和企业改革现状等基本情况；
2．资产评估项目的基本情况分析。包括被评估企业的主要经济活动类型、各类评估项目涉及的主要资产类型、各类评估项目资产评估结果的增减情况及原因等；
3．2000年资产评估工作和资产评估管理中存在的问题；
4．对今后资产评估工作发展趋势的分析及工作建议等。
四、有关要求
请你单位高度重视，加强领导，积极组织人员，提供必要的条件，抓好资产评估统计分析工作，认真按照报表格式做好相关数据的录入、审核及汇总分析等工作，确保工作质量。并将资产评估统计分析报告（一式两份）加盖公章后于2001年1月30日前上报财政部企业司。
联系人：徐淑、范晓刚
联系电话：（010）68552321 68552755
附件：1．资产评估项目基本情况总表（略）
2．涉及国有企业的资产评估项目基本情况汇总表（略）
3．涉及股份有限公司的资产评估项目基本情况汇总表（略）
4．涉及有限责任公司的资产评估项目基本情况汇总表（略）
5．涉及中外合资企业的资产评估项目基本情况汇总表（略）
6．涉及企业兼并、破产及其他资产评估项目基本情况汇总表（略）



2001年1月8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补充通知(附英文)
国家税务总局



各省、自治区、直辖市税务局，各计划单列市税务局：
为解决《增值税专用发票使用规定》试行以来存在的问题，我局于2月14日下发了《国家税务总局关于增值税专用发票使用问题的通知》（国税明电〔1994〕035）。据了解，目前专用发票使用突出的问题，是商业零售企业开具专用发票的随意性较大，票面填写的差错较多。

为此，特作如下补充通知：
一、商业零售企业销售商品凡向购买方开具专用发票的，必须按照国税明电〔1994〕035号的规定，即购买方必须持盖有一般纳税人戳记的税务登记证（副本），未提供证件的，销货方一律不得开具专用专票。
二、商业零售企业及其他企业开具专用发票时，必须按规定将全部联次一次性逐项如实填开。已使用的专用发票其存根联、记帐联如有应填而未填或填写不实、填写差错的，属于未按要求开具专用发票，税务机关一经查出，可依《中华人民共和国发票管理办法》罚则的有关规定处以1
0000元以下的罚款。
三、购买方（一般纳税人）向商业零售企业购买商品时，对取得的专用发票如发现有不符合开具要求的，购买方有权拒收或退回，销货方应重新按要求开具，否则，不得作为抵扣税款的凭证。
四、一般纳税人必须使用由税务机关统一式样和监制的专用发票（包括电子计算机机外发票），对未经税务机关允许，擅自设计和印制专用发票并已开具使用的，一律无效，查实后，依法从重处理。
五、各级税务机关要认真搞好专用发票使用管理的宣传、辅导工作，要大力组织人员深入企业进行详细的讲解和示范，及时解决操作过程中存在的问题。要经常开展专用发票的专项检查，对违反专用发票使用规定，不按要求填开专用发票，弄虚作假导致本单位、其他单位或者个人未缴
、少缴或者骗取税款的，应严格按照《中华人民共和国发票管理办法》的有关法规处理；对其中典型的案例应随时上报国家税务总局。

AN ADDITIONAL CIRCULAR ON THE QUESTION CONCERNING THE USE OF VATSPECIAL VOUCHERS

(State Administration of Taxation: 15 March 1994 Coded Guo Shui Fa[1994] No. 056)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and
municipalities and the tax bureaus of various cities with independent
planning:
In order to solve the problems existing since the trial
implementation of the Regulations on the Use of Value-Added Tax Special
Vouchers, the bureau on February 14 issued the Circular of the State
Administration of Taxation on the Question Concerning the Use of
Value-Added Tax Special Vouchers (coded Guo Shui Ming Dian [1994] No.
035). It is said that the outstanding problem in the current use of
special vouchers is that there is great random in the special vouchers
issued by commercial retail sales enterprises and there are many mistakes
in the written face value. In view of this situation, on February 25,
1994, our bureau issued the Additional Circular on the Question Concerning
the Use of Value- Added Tax Special Vouchers in the form of an openly
transmitted telegraph coded Guo Shui Ming Dian [1994] No. 039 to various
localities. The text of the Additional Circular is hereby printed to you
and please continue to put it into practice.
I. In selling commodities, commercial retail enterprises which issue
special voucher to the purchaser, must act in accordance with the
stipulation of the Guo Shui Ming Dian [1994] No. 035, that is, the
purchaser must have the duplicate of the tax registration certificate
affixed with the stamp of an ordinary tax payer, if the purchaser fails to
provide the certificate, the seller shall not, without exception, issue
him the special voucher.
II. In drawing up vouchers, commercial retail sales enterprises and
other types of enterprises shall accurately fill in and draw up at one
single time all the voucher forms in accordance with stipulations. If the
stub form and the account form of the used special voucher which should
have been filled in but have failed to do so or have inaccurately or
wrongly filled, the voucher belongs to a special voucher drawn up not in
accordance with the requirements, once it is ferreted out, the tax
authorities may impose a fine below 10000 Yuan in accordance with the
related stipulations of the rules for punishment as set in the Voucher
Management Measures of the People's Republic of China.
III. When the purchaser (ordinary tax payer) buys commodities from
the commercial retail sales enterprise, if the special voucher received is
discovered not in conformity with the drawing up requirements, the
purchaser has the right to reject or return it, the seller shall re-draw
up the voucher in accordance with the requirements, otherwise, the voucher
shall not be regarded as a certificate for tax deduction.
IV. An ordinary tax payer shall use the special voucher (including
electronic computer external voucher) of a unified pattern manufactured
under the supervision of the tax authorities, all special vouchers
designed and printed without the authorization and permission of tax
authorities which have been drawn up and used are invalid, after they are
found out, a heavy punishment will be meted out according to law.

V. Tax authorities at all levels shall Conscientiously do a good job
of publicity and guidance work relating to the use and management of
special vouchers, energetically organize people to go deep into
enterprises to give detailed explanations and demonstrations and provide
timely solutions to the problems arising in the course of operation. They
shall carry out frequent special checks on special vouchers. With regard
to cases of violation of the stipulations on the use of special vouchers,
filling in and drawing up special vouchers not in accordance with the
requirements, and practising fraud which result in failure to pay tax,
paying less than the required tax or cheating on tax by one's own unit, by
other units or individuals, the cases shall be dealt with strictly in
accordance with the related stipulations as set in the Voucher Management
Measures of the People's Republic of China; the typical cases of which
shall be reported to the State Administration of Taxation at any time.
VI. If the openly transmitted telegraph of the coded Guo Shui Ming
Dian [1994] No. 039 is found somewhere not in conformity with this text,
this text shall be taken as the standard one.



1994年2月25日