教育部


教育部关于加强中小学校舍危房修缮和改造的紧急通知
教育部



目前，由于多种原因，全国中小学仍存有1200多万平方米危房，部分地区危房比率还出现了回升势头。这种状况，严重威胁着师生安全，影响到正常的教学秩序。校舍无危房，是举办学校最基本的条件要求，是衡量重视教育与否的一个主要标准。为及早消除危险校舍，确保师生安
全，真正把科教兴国战略落到实处，现特作如下紧急通知：
一、各地必须高度重视中小学危房改造工作，要千方百计，采取各种措施，尽快消除现有危房，力争不把危房带入21世纪。
二、各地要立即组织力量，对中小学校舍进行一次彻底排查。凡是危害师生安全的校舍，要采取果断措施封闭停用，以防发生校舍倒塌造成师生伤亡。对于不负责，玩忽职守，对危险校舍不采取措施而造成师生伤亡事故的，要依照规定追究有关人员责任。
三、危房修缮和改造所需资金，要坚持以财政拨款为主，实行多种渠道筹集。农村教育集资，要依照《教育法》的有关规定，按程序进行。同时，要坚持自愿、量力原则，不得随意加重农民负担。
四、如发生校舍倒塌，要及时将有关情况特别是师生伤亡情况报告我部。
五、各地要在明年4月份之前，将危房修缮、改造计划和资金落实情况上报我部。



1999年12月14日
国家税务总局


国家税务总局关于由税务所为小规模企业代开增值税专用发票的通知(附英文)
国税发[1994]58号



各省、自治区、直辖市税务局，各计划单列市税务局：
根据增值税暂行条例的规定，小规模纳税人不得领购使用专用发票。此项规定的目的，是为了加强专用发票的管理，堵塞偷税漏洞。但是，由于一般纳税人向小规模纳税人购进货物不能取得专用发票，无法抵扣进项税额，此项规定对于小规模纳税人的销售产生了一定影响。鉴于这种影
响主要存在于小规模纳税人中的企业及企业性单位（以下简称小规模企业），为了既有利于加强专用发票的管理，又不影响小规模企业的销售。1994年1月20日我局以国税明电〔1994〕023号明传电报将《关于由税务所为小规模企业代开增值税专用发票的通知》发给各地。现
印发给你们，请继续遵照执行。
一、凡能够认真履行纳税义务的小规模企业，经县（市）税务局批准，其销售货物或应税劳务可由税务所代开专用发票。税务机关应将代开专用发票的情况造册详细登记备查。但销售免税货物或将货物、应税劳务销售给消费者的，以及小额零星销售，不得代开专用发票。
对于不能认真履行纳税义务的小规模企业，不得代开专用发票。
税务机关应限期要求小规模企业健全会计核算，在限期内会计核算达到要求的，可认定为一般纳税人，按一般纳税人的规定计算交纳增值税；达不到要求的，仍按小规模纳税人的规定计算交纳增值税，但不再代开专用发票。
二、为小规模企业代开专用发票，应在专用发票“单价”栏和“金额”栏分别填写不含其本身应纳税额的单价和销售额；“税率”栏填写增值税征收率6％；“税额”栏填写其本身应纳的税额，即按销售额依照6％征收率计算的增值税额。一般纳税人取得由税务所代开的专用发票后，
应以专用发票上填写的税额为进项税额。
三、由税务所代开专用发票的具体办法，暂由各省、自治区、直辖市、计划单列市税务局制定并报总局备案。

CIRCULAR CONCERNING TAX OFFICE ISSUING VALUE-ADDED TAX SPECIALVOUCHERS FOR SMALL-SCALE ENTERPRISES

(The State Administration of Taxation: 15 March 1994 Coded GuoShui Fa [1994] No. 058)

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 accordance with the stipulations of the Provisional Regulations on
Value-Added Tax, small-scale taxpayer shall not obtain, purchase and use
special vouchers. The aim of these regulations is to strengthen the
management of special vouchers and block the loophole of tax evasion.
However, because ordinary tax payers who purchase goods from the
small-scale tax payer cannot obtain special vouchers and it is therefore
impossible to deduct the purchase tax amount, this set of stipulations has
a certain influence on the sales of the small-scale tax payer. Considering
that this influence mainly exists in the enterprises and units of an
enterprise nature of the small-scale tax payers (hereinafter referred to
as small-scale enterprises) and in order to help strengthen the management
of special vouchers and avoid affecting the sales of small-scale
enterprises, on January 20, 1994 our bureau issued the Circular Concerning
the Tax Office Issuing Value- Added Tax Special Vouchers for Small-Scale
Enterprises to various localities in the form of an openly transmitted
telegraph coded Guo Shui Ming Dian [1994] No. 023. The text of the
Circular is hereby printed and issued to you, please continue to put it
into practice.
I. If small-scale enterprises which can conscientiously fulfill their
tax-paying obligation, with approval from the county (city) tax bureau,
the tax office may issue special vouchers for their goods sold or taxable
labor service. Tax authorities should keep detailed notes on the special
vouchers thus issued for the record. However, for goods sold tax free or
goods and taxable labor service sold to consumers as well as retail sales,
special vouchers shall not be issued for them.
If small-scale enterprises which cannot conscientiously fulfill their
tax-paying obligation, special vouchers shall not be issued.
Tax authorities should require that small-scale enterprises shall
perfect accounting within a time limit. Accounting which meets the
requirement within the time limit can be recognized as an ordinary tax
payer. Value-added tax shall be calculated and paid in accordance with the
stipulations on ordinary tax payer; if accounting fails to meet the
requirement, value-added tax shall still be calculated and paid in
accordance with the stipulations on small-scale tax payer, but special
voucher will no longer be issued.

II. When special vouchers are issued for a small-scale enterprise,
the unit price not including the payable tax amount of the enterprise
itself and the sales volume shall be filled respectively in the "unit
price" column and "sum of money" column of the special voucher; in the
"tax rate" column a 6 percent rate of the value-added tax shall be filled;
the payable tax amount of the enterprise shall be filled in the "tax
amount" column, that is, the value-added tax amount is calculated in
accordance with a 6 percent rate levied on the sale volume. After the
ordinary tax payer obtains the special voucher which is issued by the tax
office, the tax amount written on the special voucher shall be taken as
the tax amount on purchase.
III. The concrete way for the issuance of special vouchers by the tax
office shall temporarily be formulated by the tax bureaus of various
provinces, autonomous regions, municipalities and cities with independent
planning and be reported to the State Administration of Taxation for the
record.



1994年3月15日