关于印发《工程承包公司暂行办法》的通知
中国建设银行
关于印发《工程承包公司暂行办法》的通知
1984年11月5日，中国人民建设银行
现将《工程承包公司暂行办法》印发试行。请将试行中的情况和问题，及时告诉我们，以便进一步修改、完善。
附件：工程承包公司暂行办法
为了贯彻执行国务院关于建筑业和基本建设管理体制改革的暂行规定，做好工程承包公司的工作，特制定本办法。
第一章 总则
第一条 工程承包公司是组织工程项目建设的企业单位，是具有法人地位的经济实体。公司实行独立核算，自负盈亏，有独立的经营自主权。
第二条 在现行基本建设领导体制未改革前，工程承包公司按隶属关系由各部门和各地区进行行政领导，但不要干预其正常的经济活动。主管部门同工程承包公司在工程项目建设方面，主要是经济合同关系。
第二章 工程承包公司的组建
第三条 工程承包公司由国务院各有关部门和各地区根据建设任务需要分别组建，按隶属关系由各部门、各地区进行资格审查、批准，向所在地工商行政管理部门审请发给营业执照。
第四条 为了鼓励竞争，防止垄断，各有关部门和地区，一般应组建两个以上的工程承包公司，并可跨部门、跨地区承包建设任务。
第五条 各部门、各地区组建工程承包公司，可以在所属企事业单位抽调具有工程建设经验的人员组成；可以依托设计单位，组成以设计为主体的工程承包公司；也可以依托工程指挥部进行组建。
第六条 工程承包公司是组织工程项目建设的一种主要形式，应该具有较高的组织管理水平和工作效率，人员要少而精。公司应配备熟悉业务的设计、计划、财务、经营、采购、施工监督等专业的技术人员，一般不应辖有直属的施工队伍。
第三章 工程承包公司的任务
第七条 工程承包公司的主要任务是，在国家计划指导下，接受建设项目主管部门或建设单位的委托，对建设项目的可行性研究、勘察设计、设备询价与选购、材料订货、工程施工和竣工投产，实行全过程的总承包或部分承包。并负责对各项分包任务进行综合协调管理和监督工作。
工程承包公司要与项目主管部门或建设单位密切配合，搞好工程建设和生产准备工作，必要时可吸收建设单位部分力量，在工程承包公司统一组织下，参加工程建设的有关工作，以利于建设和生产的衔接。
第八条 工程承包公司承接任务，应根据《中华人民共和国经济合同法》和其他有关条例，同项目主管部门或建设单位签订协议或合同，明确规定工程建设内容、建设条件和要求，以及双方的责任、权益和奖罚办法等事项。
第九条 工程承包公司接受工程项目总承包任务后，可将勘察设计、工程施工和材料设备供应等工作进行招标，择优选定勘察设计单位、施工单位、材料设备生产或供应单位，并签订分包经济合同。
第十条 工程承包公司所需周转资金，由建设银行贷款。实行投资包干责任制的，由于工期提前而少付的贷款利息，作为工程承包公司的收入；由于延误工期而多支付的利息，由工程承包公司以自有资金偿还。
第十一条 工程承包公司按建设项目设计文件中所提出的材料品种、规格、数量和分年度的材料需用计划，委托物资配套承包公司组织供应，或采取招标办法，择优选择物资供应单位。
第十二条 工程承包公司可以委托设备成套公司或采用招标办法，择优选定设备供应单位，组织设备供货；也可以按设备预算价格包给设备成套公司组织供应，盈亏由设备成套公司负责；也可以从国外采购。
第十三条 工程承包公司承包的工程项目，按工程项目隶属关系分别纳入各部门、各地区年度基本建设计划和年度物资分配计划。工程项目的主管部门和地区安排计划时，要按协议或合同办理。
第四章 工程承包公司的责、权、利
第十四条 工程承包公司必须遵守国家的法律、法令，执行国家的方针政策和国家计划，严格履行所签订的各项经济合同。
第十五条 工程承包公司要积极开发和采用新技术，新工艺，有权招聘国内外技术经济专家或购买专利，不断提高技术和管理水平，努力增强竞争实力。
第十六条 工程承包公司有以下权利：
1。有权决定公司的业务范围和经营方式，改革企业内部工资奖励分配制度；
2．在国家政策允许的范围内，可以自行支配公司的自有资金和节余资金；
3．根据工程需要和设计工艺要求，有权自行选购材料、设备；
4．工程承包公司实行经理负责制，经理由主管部门任命。副职由经理挑选并实行任期制，报主管部门任命，公司有权决定中层干部的任免、企业内部机构设置和职工的录用、辞退、开除。
第十七条 新组建的工程承包公司，由建设银行贷给一定数量的周转资金，并在建设银行开立帐户。
第十八条 工程承包公司在按照合同规定完成或提前完成任务时，除根据合同应收的承包费用外，还可从投资包干节余和提前竣工的收益中分成。这些收益除按规定上交的部分外，其余均作为公司的自有资金。可用作生产发展基金、集体福利基金和奖励基金等方面。
工程承包公司承包工程的节余资金，用于建造职工住宅和集体福利设施，已包括在建设项目总投资内的，不计入自筹投资指标。新组建的工程承包公司，三年内免交所得税。
第十九条 工程承包公司对勘察设计质量高、现场服务好的勘察设计单位和物资供应及时的物资部门，除按分包合同规定付给费用外，还可以酌情给予奖励。由于勘察设计单位、物资部门未按合同执行而造成经济损失，应予赔偿。
第二十条 工程承包公司由于组织管理不善，造成建设项目工期拖长、质量低劣、资金超出等，应负责赔偿全部损失。由于项目主管部门或建设单位未按合同规定提供建设条件等原因而造成的损失，由主管部门或建设单位负责赔偿工程承包公司的经济损失。双方奖罚均以合同规定为准。
第五章 附则
第二十一条 本办法自颁布之日起试行。
第二十二条 国务院各部门、各省、市、自治区可根据本办法，结合具体情况制定实施细则，并报国家计委和城乡建设环境保护部备案。
国家税务总局关于印发《增值税一般纳税人申请认定办法》的通知(附英文)
国家税务总局
国家税务总局关于印发《增值税一般纳税人申请认定办法》的通知(附英文)
国税发[1994]59号
1994年3月15日，国家税务总局
通知
各省、自治区、直辖市税务局，各计划单列市税务局：
为了保证新税制的顺利实施，规范增值税的管理，国家税务总局决定实行增值税一般纳税人认定制度。1993年11月20日国家税务总局以国税明电〔1993〕052号明传电报将《增值税一般纳税人申请认定办法》发给各地。现印发给你们，请继续遵照执行。 附件一：《增值税一般纳税人申请认定办法》
附件二：《增值税一般纳税人申请认定表》（略）
附件三：“增值税一般纳税人”认定专章印模（略）
附件：增值税一般纳税人申请认定办法
一、凡增值税一般纳税人（以下简称一般纳税人），均应依照本办法向其企业所在地主管税务机关申请办理一般纳税人认定手续。 一般纳税人总分支机构不在同一县（市）的，应分别向其机构所在地主管税务机关申请办理一般纳税人认定手续。
二、一般纳税人是指年应征增值税销售额（以下简称年应税销售额，包括一个公历年度内的全部应税销售额），超过财政部规定的小规模纳税人标准的企业和企业性单位（以下简称企业）。
下列纳税人不属于一般纳税人：
（一）年应税销售额未超过小规模纳税人标准的企业（以下简称小规模企业）；
（二）个人；
（三）非企业性单位；
（四）不经常发生增值税行为的企业。
三、年应税销售额未超过标准的小规模企业，会计核算健全，能准确核算并提供销项税额、进项税额的，可申请办理一般纳税人认定手续。
纳税人总分支机构实行统一核算，其总机构年应税销售额超过小规模企业标准，但分支机构年应税销售额未超过小规模企业标准的，其分支机构可申请办理一般纳税人认定手续。在办理认定手续时，须提供总机构所在地主管税务机关批准其总机构为一般纳税人的证明（总机构申请认定表的影印件）。
由于销售免税货物不得开具增值税专用发票，因此全部销售免税货物的企业不办理一般纳税人认定手续。
四、经税务机关审核认定的一般纳税人，可按《中华人民共和国增值税条例》第四条的规定计算应纳税额，并使用增值税专用发票。 对符合一般纳税人条件但不申请办理一般纳税人认定手续的纳税人，应按销售额依照增值税税率计算应纳税额，不得抵扣进项税额，也不得使用增值税专用发票。
五、新开业的符合一般纳税人条件的企业，应在办理税务登记的同时申请办理一般纳税人认定手续。税务机关对其预计年应税销售额超过小规模企业标准的暂认定为一般纳税人；其开业后的实际年应税销售额未超过小规模纳税人标准的，应重新申请办理一般纳税人认定手续。符合本办法第三条第一款条件的，可继续认定为一般纳税人；不符合本办法第三条第一款条件的，取消一般纳税人资格。
六、已开业的小规模企业，其年应税销售额超过小规模纳税人标准的，应在次年一月底以前申请办理一般纳税人认定手续。
七、企业申请办理一般纳税人认定手续，应提出申请报告，并提供下列有关证件、资料：
（一）营业执照；
（二）有关合同、章程、协议书；
（三）银行帐号证明；
（四）税务机关要求提供的其他有关证件、资料。
上款第四项所列证件、资料的内容由省级税务机关确定。
八、主管税务机关在初步审核企业的申请报告和有关资料后，发给《增值税一般纳税人申请认定表》，企业应如实填写《增值税一般纳税人申请认定表》。企业填报《增值税一般纳税人申请认定表》一式两份，审批后，一份交基层征收机关，一份退企业留存。
《增值税一般纳税人申请认定表》表样，由国家税务总局统一制定。
九、一般纳税人认定的审批权限，在县级以上税务机关。对于企业填报的《增值税一般纳税人申请认定表》，负责审批的税务机关应在收到之日起三十日内审核完毕。符合一般纳税人条件的，在其《税务登记证》副本首页上方加盖“增值税一般纳税人”确认专章，作为领购增值税专用发票的证件。
“增值税一般纳税人”确认专章印色统一为红色，印模由国家税务总局制定。
CIRCULAR CONCERNING THE PRINTING AND ISSUING OF THE MEASURES FORRECOGNIZING THE APPLICATION FILED BY ORDINARY VALUE-ADDED TAX PAYER
(State Administration of Taxation: 15 March 1994 Coded Guo Shui Fa[1994]No. 059)
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 order to ensure the smooth implementation of the new tax system
and standardize management of value-added tax, the State Administration of
Taxation has decided to institute the ordinary Value-Added tax payer's
recognition system. On November 20, 1993, the State Administration of
Taxation issued the Measures for Recognizing the Application Filed by
Ordinary Value-Added Tax Payer in the form of an openly transmitted
telegraph coded Guo Shui Ming Dian [1993] No. 052 to various localities.
The text is hereby printed and issued to you, please continue to put it
into practice.
Appendix I:
I. Measures for Recognizing the Application of Ordinary Value- Added
Tax payer
II. Table of Recognizing the Application of Ordinary Value-Added Tax
Payer
III. Recognition of the Special Seal and Stamp of "Ordinary
Value-Added Tax Payer" (omitted)
Appendix I:
Measures for Recognizing the Application of Ordinary Value-Added Tax
Payer
I. Ordinary value-added tax payer (hereinafter referred to as
ordinary tax payer) shall all follow these measures to perform procedures
for the recognition of ordinary tax payer with the tax competent
authorities at the location of his enterprise.
Ordinary tax payers whose general sub-branches are not in the same
county (city) shall apply for performing the procedures for recognition of
ordinary tax payer with the competent tax authorities at the locations of
their respective organizations.
II. Ordinary tax payers refer to the enterprise and units of an
enterprise nature (hereinafter referred to as enterprises) whose annual
sales amount: on which value-added tax shall be levied (hereinafter
referred to as annual taxable sales amount, including all taxable sales
amounts within a year of Gregorian calendar), exceeds the standard for
small-scale tax payers as stipulated by the Ministry of Finance.
The tax payers listed below do not belong to ordinary tax payers:
(1) Enterprises (hereinafter referred to as small- scale enterprises)
whose annual taxable sales volume does not exceed the standard of
small-scale tax payer;
(2) Individuals;
(3) Non-enterprise units;
(4) Enterprises not frequently have the taxable conduct related to
value-added tax.
III. A small-scale enterprise, which has an annual taxable sales
volume that does not exceed the standard and which has a sound accounting
system capable of accurately calculating and providing a tax amount on
sales items and a tax amount on purchase items, may apply for performing
the procedures for recognition of the ordinary tax payer.
When the tax payer's general sub-branch introduces unified
accounting, if the annual taxable sales volume of his general organization
exceeds the standard of a small-scale enterprise, but the annual taxable
sales volume of his branch does not exceed the standard of a small-scale
enterprise, then his branch may apply for performing the procedures for
recognition of ordinary tax payer. While performing the recognition
procedures, he shall provide the certificate (the photocopy of the
application recognition form of his general organization) showing that the
competent tax authorities in the location of his general organization has
approved its general organization as an ordinary tax payer.
Because value-added tax special vouchers are not to be issued for
goods old tax free, therefore, an enterprise which sells goods all tax
free shall not perform recognition procedures for ordinary tax payer.
IV. Ordinary tax payer who has been examined and approved as such may
calculate the taxable amount in accordance with the stipulations of
Article 4 of the Provisional Regulations on Value- Added Tax of the
People's Republic of China and may use the value- added tax special
vouchers.
For the tax payer who conforms with the conditions for ordinary tax
payer but who does not apply for performing the procedures for recognizing
ordinary tax payer, the taxable amount shall be calculated in accordance
with the value-added tax rate in relation to the sales volume, the tax
amount on the purchase items shall not be deducted, nor shall value-added
tax special vouchers be used.
V. Newly opened enterprises which conform with the conditions for
ordinary tax payers shall apply for performing the procedures for
recognizing ordinary tax payer while performing taxation registration. If
its estimated taxable sales volume exceeds the standard for a small-scale
enterprise, the tax authorities shall temporarily recognize it as ordinary
tax payer; after it opens for business, if the actual annual taxable sales
volume does not exceed the standard a small-scale tax payer, it shall file
another application for performing the procedures for recognition of
ordinary tax payers. An enterprise, which conforms with the conditions as
set in Clause 1 of Article 3 of these Measures, may continued to be
recognized as ordinary tax payer; if it does not conform with the
conditions set in Clause 1 of Article 3 of these Measures, it shall be
disqualified as an ordinary tax payer.
VI. If the annual taxable sales volume of a small-scale enterprise,
which has opened for business, exceeds the standard for a small-scale tax
payer, it shall apply for performing the procedures for recognizing
ordinary tax payer before the end of January in the following Year.
VII. An enterprise which applies for performing the procedures for
recognizing ordinary tax payer shall file an application report and
provide the following related certificates and materials;
(1) Business license;
(2) Related contracts, statutes and agreements;
(3) Bank account number certificates;
(4) Other related certificates and materials required to be provided
by tax authorities.
The contents of the certificates and materials listed in item 4 of
the above clause shall be determined by the provincial-level tax
authorities.
VIII. After initially examining and approving the application report
and related materials of the enterprise, the competent tax authorities
shall issue the Application Recognition Form of the Value-Added Tax Payer,
the enterprise shall accurately fill in the Application Recognition Form
of Ordinary Value-Added Tax Payer. The Application Recognition Form of
Ordinary Value-Added Tax Payer filled in and reported by the enterprise
shall be in duplicate. After examination and approval, one copy is handed
to the grass- roots tax organization, and the other copy shall be returned
to the enterprise for preservation.
The pattern of the Application Recognition Form of the Value- Added
Tax Payer shall be drawn up by the State Administration of Taxation.
IX. The examination and approval power over the recognition of
ordinary tax payer resides in the tax authorities at and above the county
level. With regard to the Application Recognition Form of Value-Added Tax
Payer filled in and reported by the enterprise, the tax authorities which
are responsible for examination and approval shall complete the
examination and approval within 30 days from the day of receipt. For those
who conform with the condition for ordinary tax payers, the special seal
acknowledged the Ordinary Value-Added Tax Payer shall be affixed on top of
the first page of the copy of the Tax Registration Certificate, which
shall be regarded as the certificate by which to obtain and purchase
value- added tax special vouchers.
The ink paste for the special seal recognizing Ordinary Value- Added
Tax Payer is set in a unified red color, the die shall be made by the
State Administration of Taxation.
Appendix II:
Table of Recognizing the Application of Ordinary Value-Added Tax
Payer
Applicant: (Seal) Application Time: Year____ Month____ Day____
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Address Telephone Postcode
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Business Scope
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Economic Nature Number of Employees
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Bank of Deposit Account Number
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19 Year's |Sales Volume of Goods Produced Sales Volume of
Material |Processed
(10000 yuan)|& Repaired Goods Wholesale & Retail Sales Volume
|Total Taxable Sales Volume Fixed Asset Scale
---------------|---------------------------------------------
Calculating |Number of Specialized Financial workers
Situation of |Category of Setup
Accounting & |Account Books Whether the
Finance |Purchase & Sales Tax
|Volume Can Be Accurately
|Calculated
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Remarks |
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Opinions of County-
Opinions of Grass-Roots
Tax (Seal) (District-) Level Tax
(Seal)
Departments
Departments
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