四川省广元市人民政府办公室


广元市人民政府办公室关于印发《广元市人民政府常务会议规则》的通知

广府办发〔2009〕1号
各县、区人民政府，市级各部门，广元经济开发区、市天然气综合利用工业园区管委会：
《广元市人民政府常务会议规则》已经五届市人民政府第70次常务会议讨论通过，现印发你们，请认真贯彻执行。


二○○九年一月十二日



广元市人民政府常务会议规则

根据《广元市人民政府工作规则》，制定本规则。
一、会议的组织
（一）市政府常务会议实行例会制度，原则上每两周召开一次，一般在间周的星期二召开。由市长或市长委托负责常务工作的副市长召集和主持。
（二）市政府常务会议出席人数应超过应到人数的二分之一。
（三）市政府常务会议由市政府秘书长负责组织。
二、参加会议的人员范围
（一）出席人员：市政府常务会议组成人员(市长、副市长和市政府秘书长)。
（二）列席人员：固定列席人员为市长助理、市政府副秘书长、市政府办公室副主任，市监察局、市政府督办室、市政府经研室、市政府法制办、市政府新闻办的主要负责人。其它市级部门和单位主要负责人根据议题要求列席会议。
列席会议的负责人对其有关的议题进行汇报和答询，该议题讨论完毕即退席。
（三）邀请参加人员：广元军分区司令员。
三、会议的议事内容
（一）传达党中央、国务院、省委、省政府和市委、市人大的重要指示、决议、决定和重要会议精神，研究贯彻措施；
（二）讨论通过报请省政府及市委的重要事项；
（三）讨论通过提请市人民代表大会及其常务委员会审议的议案、财政预决算和计划执行情况的报告以及人事任免事项；
（四）讨论决定市政府工作的重大事项和以市政府名义发布的决定、政策性文件，审议政府规范性文件；
（五）分析全市经济社会发展形势；
（六）依照法律和有关规定，讨论决定市政府各部门及市政府管理的其他干部的职务任免、奖励；
（七）讨论决定以市政府名义对集体、个人的表彰及授予荣誉称号等，以及上报省政府表彰奖励的先进个人和集体等；
（八）讨论决定市政府部门和县区政府、广元经济开发区管委会、市天然气综合利用工业园区管委会请示市政府的重要事项；
（九）讨论决定召开市政府全体会议和以市政府名义召开的会议及需各县区政府主要负责人参加的大型重要会议；
（十）通报和讨论其他重要事项。
四、会议议题准备
（一）常务会议的议题由有关部门、县区政府、广元经济开发区管委会、市天然气综合利用工业园区管委会向市政府请示、报告，经市政府办公室按公文处理程序送市长、副市长、秘书长审核同意后提出，或由市长、副市长、秘书长批示提出，由市政府办公室填写《广元市人民政府常务会议议题提交审批表》，送秘书长审核，报市长或负责常务工作的副市长审批确定。每次会议原则上提前3天确定开会时间和议题，每次会议议题原则上不超过8个。
(二)凡提交常务会议讨论的议题(人事任免议题除外)，事前必须由分管副市长、秘书长或委托联系工作的副主任、副秘书长召集有关部门协调，形成一致的书面协调意见后再按程序报常务会议讨论。如协商后仍有分歧，应由分管副市长报告市长或负责常务工作的副市长再次协调，形成一致的书面意见后提交常务会议。与有关部门协商的意见必须签署单位主要负责人姓名或加盖公章；每次协商会议形成的文字记录或纪要必须附在《广元市人民政府常务会议议题提交审批表》和审议材料后。
(三)凡有下列情况之一者，不提交常务会议讨论：
1.能在主管部门职权范围内自行解决的；
2.应由有关部门协商解决的；
3.能由分管副市长与有关副市长协商研究解决的；
4.有关方面意见有分歧而未经充分协商的；
5.会前未经会议主持人同意而临时动议的；
6.越级呈报、多头主送或抄报的；
7.不符合法律法规的。
分管副市长缺席常务会议，其分管工作议题原则上不列入该次常务会议。
(四)市长或负责常务工作的副市长确定常务会议时间和议题后，市政府办公室印发市政府常务会议通知，并通知议题承办部门在开会前一天向市政府办公室报送议题材料。
议题材料要求简明扼要，中心突出，一般不超过2000字。会后不需以市政府、市政府办公室名义发文的议题材料由议题承办部门负责审核、印制；会后需以市政府、市政府办公室发文的议题材料由市政府办公室审核，送市政府领导审签后，议题承办部门负责校核、印制。常务会议材料坚持“谁承办、谁负责”的原则，实行承办部门负责制。
五、会议讨论要求
（一）议题的承办单位主要负责同志和主要提议人就议题作说明，要简明扼要。
（二）讨论议题必须集中精力，把握重点，紧扣主题。
六、 会议纪律
（一）市政府常务会议组成人员除特殊情况外，必须按时到会，不得缺席。列席单位由正职领导列席会议，正职领导由于特殊情况不能到会的，必须向市政府主要领导请假，经批准同意后告知市政府办公室，并委托主持工作的副职参加。出席和列席会议的同志未经批准同意不得缺席或由他人代替出席，未经许可不得带随员进入会场。
（二）会议期间关闭通信工具，禁止会客和无关人员进入会场。
（三）与会人员按指定位置入座。
（四）参加会议的人员要严格遵守有关保密规定。会议讨论决定事项以正式文件或《市政府常务会议纪要》为准，凡未规定传达的问题，不得随意扩散。会议文件未经许可，不得带走。
七、会务工作
市政府常务会议会务工作由市政府办公室承办。
八、议定事项的办理和督查落实
（一）市政府常务会议讨论决定的事项，通过《市政府常务会议纪要》下发各县区、市级有关部门贯彻落实。《常务会议纪要》由市政府办公室负责草拟，由会议主持人审定签发。《常务会议纪要》原则上在会后3个工作日内印发。
(二)常务会议决定的事项，必须坚决执行，不得擅自改变。决定事项的督查督办由市政府督办室负责，按《广元市人民政府办公室政务督办工作制度》的规定办理。
(三)常务会议议定的事项，如需报省政府或市委审批的，由议题承办部门按照会议决定拟出请示或报告，在会后2个工作日内送市政府办公室核稿，经分管文秘的副秘书长、联系工作的副主任、副秘书长、秘书长审核后，送市长或负责常务工作的副市长签发，由市政府办公室按程序报送。
常务会议讨论通过的事项需发文的，由议题承办部门在会后2个工作日内将代拟稿报送市政府办公室审核，并按有关程序送签印发。并注明“经×年×月×日×届市政府第××次常务会议审议通过”。
(四)常务会议讨论通过的需提请市人民代表大会或市人民代表大会常务委员会审议的有关文件、人事任免、《政府工作报告》等，由有关部门根据会议决定修改后，经市政府领导审定后按程序报送。
(五)常务会议新闻报道，新闻稿由市政府新闻办负责审定，如有需要，报市长或秘书长审定。
九、资料归档
常务会议的有关资料(议题批件、会议文件、材料、记录、图片、纪要等)由市政府办公室负责收集、整理，年终立卷、归档。

附件：广元市人民政府常务会议议题提交审批表


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
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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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